Income Tax Rules, 2002

CHAPTER-V

TAXATION OF NON-RESIDENTS

From: 2023-11-01 - To: 0000-00-00 1[19F]. Form of application for initiation of MAP Proceedings.- Application under rule 19A shall be submitted on the form prescribed as under: To The Competent Authority of Pakistan, 2[Federal Board of Revenue, Constitution Avenue, Islamabad. Sir, Whereas the applicant is aggrieved by the action of the tax authority of ___________________ (name of the country) in respect of the tax year ending on _________________ for the reasons given hereunder, the matter may kindly be taken up with the competent authority of ____________________ (name of the country) under Article ___________________________ of the ____________________________________ (specify the agreement) between Pakistan and country). The relevant details in this regard are as under:- Name of the applicant Present and permanent address in Pakistan Residential status or nationality CNIC and NTN Entitlement to invoke MAP Proceedings (Residence or Nationality) Telephone No. Name and designation of Tax Authority in the foreign country (Treaty Partner) Date of the notice or order giving rise to the action Is the order or action of the income-tax authority of the country outside Pakistan not in accordance with the agreement? If so, the reasons thereof (attach separate sheet if required). Have you filed any appeal in the foreign country against the order or notice giving rise to the cause of grievance? Copies of the following documents in support of our claim are enclosed, namely:- (1) Order or Notice giving rise to the cause of grievance (2) Computerized National Identity Card (3) ……………. Verification I._________________________ son/ daughter/ wife of Mr. _______________________ solemnly declare that to the best of my knowledge and belief, the information given in this application and the annexures and statements accompanying it is correct. 2. I also declare that to the best of my knowledge, I have not concealed any fact or information which could be relevant for deciding my application. 3 I further declare that I am making this application in my capacity as (designation) and that I am competent to make this application and verify it. Date _______________________ Place…