Income Tax Rules, 2002

From: 2023-11-01 - To: 0000-00-00 CHAPTER – XIII 1[TAXPAYER’S REGISTRATION] 2[79. Application of Chapter.- The rules in this Chapter apply for the purposes of section 181 which provides for registration of taxpayers.] __________________________________________________________ 1-Heading substituted for “NATIONAL TAX NUMBER CARD” by SRO 392(I)/2009, dated May 19, 2009. 2-Rule 79 substituted by SRO 392(I)/2009, dated May 19, 2009. 1[80. Registration.- (1) An individual having CNIC required to file return of total income manually shall be treated as registered under sub-section (4) of section 181 on the day he files the return manually. (2) An individual having CNIC required to e-file return of total income shall be treated as registered, when the individual is e-enrolled. (3) A company, an association of persons (AOP) or foreign national shall be treated as registered when the company, AOP or the foreign national, is e-enrolled. (4) An individual having CNIC who failed to file return, shall be registered by the Commissioner having jurisdiction on the basis of CNIC or NICOP when he is satisfied after providing opportunity to be heard that the income of the individual is taxable and is required to file return of income. (5) An individual not having CNIC and required to file return of total income manually shall be registered in the same manner as specified in sub-rules (1) and (4), either on application by the individual or if Commissioner is satisfied that income of individual is taxable after providing opportunity to be heard. (6) A company, an AOP or foreign national shall be treated as registered as per sub-rule (3), if the Commissioner, having jurisdiction over the company, an AOP or foreign national, is satisfied after providing opportunity to be heard that the company, the AOP or foreign national requires registration.] _______________________________________________________ 1-Rule 80 substituted by SRO 1076(I)/2015, dated 02.11.2015, the substituted Rule 80 read as follows: 80. Application for National Tax Number Certificate.- (1) An application for a National Tax Number Certificate shall be in the form specified in 3[Part IX] of the First Schedule to these…