In­di­vid­u­als must en­rol be­fore e-fil­ing: FBR

Enterprise - - National News -

The Fed­eral Board of Rev­enue (FBR) has di­rected in­di­vid­u­als to first ob­tain elec­tronic en­roll­ment from the FBR be­fore e-fil­ing of their in­come tax re­turns. The FBR has pro­posed amend­ments to the In­come Tax Rules through an SRO.986 (I)/2015 is­sued here.

Through pro­posed amend­ments, the FBR said that an in­di­vid­ual hav­ing com­put­erised na­tional iden­tity card num­ber (CNIC) re­quired to e-file in­come tax re­turn shall be treated as reg­is­tered, when the in­di­vid­ual is e-en­rolled. An in­di­vid­ual hav­ing CNIC re­quired to file re­turn of to­tal in­come man­u­ally shall be treated as reg­is­tered un­der sub­sec­tion (4) of sec­tion 181 on the day he files the re­turn man­u­ally. An in­di­vid­ual hav­ing CNIC re­quired to e-file re­turn of to­tal in­come shall be treated as reg­is­tered, when the in­di­vid­ual is e-en­rolled.

The FBR said that a com­pany, an AOP or for­eign na­tional shall be treated as reg­is­tered when the com­pany or the AOP is e-en­rolled. An in­di­vid­ual hav­ing CNIC who failed to file re­turn, shall be reg­is­tered by the Com­mis­sioner hav­ing ju­ris­dic­tion on the ba­sis of CNIC/ NICOP when he is sat­is­fied that the in­come of the in­di­vid­ual is tax­able and is re­quired to file re­turn of in­come. An in­di­vid­ual not hav­ing CNIC and re­quired to file re­turn of to­tal in­come man­u­ally shall be reg­is­tered in the same man­ner as spec­i­fied, either on ap­pli­ca­tion by the in­di­vid­ual or if Com­mis­sioner is sat­is­fied that in­come of in­di­vid­ual is tax­able.

For e-en­rol­ment, the FBR said that ev­ery in­di­vid­ual, an AOP or a com­pany re­quired to e-file re­turn of to­tal in­come shall sub­mit Form of e-en­rol­ment as spec­i­fied in Part IX of the First Sched­ule to th­ese rules through Board’s on­line sys­tem. Re­quire­ment of e-en­rol­ment, the in­di­vid­u­als re­quired to be reg­is­tered un­der sub-rule (2) of rule 80 shall pro­vide CNIC, NICOP or Pass­port num­ber; cell phone num­ber in his name, E-mail ad­dress, na­tion­al­ity, res­i­den­tial ad­dress and ac­count­ing pe­riod.

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