(1) A person leaving Pakistan permanently may apply to the Commissioner for a tax clearance certificate referred to in sub-section(3)ofsection145where–
(a) the person has satisfied all income tax liabilities; or
(b) the person has made arrangements to the satisfaction of Commissioner for payment of income tax liabilities.
(2) Anapplicationreferredtoinsub-rule(1)shallbeinthefollowingform,namely:-
APPLICATION FOR A CERTIFICATE UNDER SECTION 145
OF THE INCOME TAX ORDINANCE, 2001
Not for tourists who have earned no income from Pakistan source and have come on tourist visa and stay is not more than 90 days in a tax year.
To,
The Commissioner,
_______________Zone,
_______________(City).
Sir,
I request that an Tax Clearance Certificate under section 145 of the Income Tax Ordinance, 2001, be granted to me. I give below necessary particulars:-
1. Name of applicant (in block letters)
2. Domicile
3. Present address
4. Address in Home Country
5. Nature of business, professions or vocation in Pakistan (if visit to Pakistan was made only as a tourist and no income was earned during the period of stay in Pakistan, it should be so stated).
6. Place(s) at which the business, profession or vocation is or was carried on ____________
7. Name and address of employers of the
Applicant (in case the applicant is representing a firm or a company, the name and address of the company or firm should be stated here.
8. Name of the Commissioner, if any, where last assessment of the applicant was made .
9. Date of arrival in Pakistan
10. Probable date of departure
11. Destination
12. Mode of travel(by air/sea/land)
13. Place Date
14. Made the payment of tax with the evidence.
15. Guarantee as per rule 158 is enclosed.
Date ________ 20 ____________________________________________________ Yours faithfully, Signature
(3) An application referred to in clause (b) of sub-rule (1) shall be accompanied by a certificate of guarantee of the applicant's employer or business associate in the following form, namely:-
GUARANTEE CERTIFICATE TO BE FURNISHED BY EMPLOYER OR
BUSINESS ASSOCIATE OF THE APPLICANT
(1) Certified that (Name in block letters)is our employee/representative/associate.
(2) (i) Certified that (give name) is leaving Pakistan and tax demand of Rs. is outstanding him. The assessment is pending resulting in tax liability.
(ii) A cheque for the amount of tax due along with the computation of income is enclosed.
(iii) We undertake to pay the tax liability, if any, when determined.
|
Address |
Signature |
|
Associates |
Designation |
Seal of the business
Strike out whichever is in applicable.
