Individuals must enrol before e-filing: FBR
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.