Income Tax Ordinance, 2001

CHAPTER-X

PROCEDURE PART IX TAXPAYER’S REGISTRATION

From: 2023-07-01 - To: 0000-00-00 181. Taxpayer’s registration.- (1) Every taxpayer 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 2[.] 3[***] 4[(4) From tax year 2015 and onwards, in case of individuals having Computerized National Identity Card (CNIC) issued by the National Database and Registration Authority, CNIC shall be used as National Tax Number.;] 5[Provided that the Board may in case of individuals allow, in place of National Tax Number, use of Computerized National Identity Card issued by the National Database and Registration Authority.] ____________________________________________________________________ 1-Part IX was substituted vide the Finance Act, 2008 (I of 2008 assented on 26th June, 2008). At the time of substitution Part IX was as under:-- “PART IX NATIONAL TAX NUMBER i[CERTIFICATE 181. National Tax Number Certificate.-(1) Every taxpayer shall apply in the prescribed form and in the prescribed manner for a National Tax Number i[Certificate]. (2) An application under sub-section (I) shall be accompanied by the prescribed fee. (3) The Commissioner having jurisdiction over an applicant under sub-section (1) may after examination of all relevant documents and evidence, and after satisfying himself of the genuineness of the application, may direct issuance of the National Tax Number i[Certificate] for a period prescribed by Commissioner ii[:] III[Provided that the Board may in the case of individuals allow use of National Identity Card, issued by the National Database and Registration Authority, in place of National Tax Number.” i. Substituted for the word “Card” vide the Finance Act, 2005 (VII of 2005 assented on 29th June, 2005) ii. Substituted for the full stop vide the Finance Act, 2007 (IV of 2007 assented on 30th June, 2007) III. Proviso added vide the Finance Act, 2007 (IV of 2007 assented on 30th June, 2007) 2-Full Stop was substituted for a “colon” vide…