Income Tax Ordinance, 2001

Chapter- X

(PART IX) TAXPAYER’S REGISTRATION (181-181E)

181. Taxpayer’s registration.— (1) Every taxpayer[4] including a person selling digitally ordered goods or services from within Pakistan using online marketplace or a courier service, as the case may be, shall apply in the prescribed form and in the prescribed manner for registration.

(2) The Commissioner having jurisdiction over a case, where necessitated by the facts of the case, may also register a taxpayer in the prescribed manner.

(3) Taxpayers’ registration scheme shall be regulated through the rules to be notified by the Board 1[.]]