Training Manual - Federal Board of Revenuedownload1.fbr.gov.pk/Docs/2013101115103728744... · 2013-10-11 · Training Manual - Taxpayer Registration System Tax Reform Component, Governance

September 2012

Taxpayer Registration System

Tax Reform Component Governance Programme

Training Manual

Training Manual - Taxpayer Registration System Tax Reform Component, Governance Programme

Imprint Published by: Deutsche Gesellschaft fϋr Internationale Zusammenarbeit (GIZ) GmbH Support to Governance in Pakistan Programme Tax Reform Component House No. 4, Street No.14-A, F-7/2 Islamabad - Pakistan T +92 (51) 260 8988 - 90 F +92 (51) 260 8987 I www.giz.de GIZ was formed on the 1st of January 2011. It brings together the long-standing expertise of DED, GTZ and InWEnt. For further information, go to www.giz.de.


CONTENTS

No. Title Page

1 Introduction 1

2 Objectives 1

3 Schedule Of Activities 2

4 Training Norms 3

5 Taxpayer Registration System 3

6 Steps for sales tax/federal excise registration for existing NTN holders 6

7 Steps for issuance of duplicate certificate 7

8 Validity 7

9 Steps for De-registration 7

10 Roles and responsibilities of registration officers 7

11 Taxpayer Registration System for Sales Tax and Federal Excise 9

12 Taxpayer Jurisdiction 11

13 Status management policy 11

14 FTN issuannce 11

15 Annexures

Annex I : Specimen formats 13

Annex II: Communication skills 16

Annex III: FAQs 19


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1. Introduction

1. In 2010 Federal Board of Revenue (FBR) had restructured the Inland Revenue Service

(IRS) wing, where income tax and sales tax responsibilities have been integrated. Now

all the officers who were specialized in either income tax or sales tax have to handle

both types of taxes.

2. To improve the knowledge and awareness of all field officers, GIZ is supporting FBR to

organize capacity development workshops for master trainers and subsequently to roll

out the knowledge to all field offices through these master trainers. The master trainers

have the task to communicate the existing/updated SOP (standard operating

procedure) for registration of tax payers (income, sales tax and FED) to an audience,

simulate questions and answers and at the same time collect answers and review the

updated SOP by the group. For this purpose a full training session on communication

skills explaining key factors for effective communication and audience/question

handling by the trainer is also included in the training agenda.

2. Objectives

In this course participants will:

Gain an insight on the taxpayer registration system (REGSYS).

Acquire in-depth know-how about the Taxpayer Registration System SOP (TRF 01).

Understand all the parts and requisites for filling the form TRF01.

Improve skills for effective communication and interaction with the tax payer.

Learn to respond assertively to taxpayers queries via active listening and use of appropriate questions.


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3. Schedule of Activities

Time (Hrs) Day 1 Day 2

0900-1030 Introduction of agenda and participants

REGSYS: Introduction and salient features

Parts of TRF01

Taxpayer registration system:

Hands on use of software/system

Simulations/dummy assignments etc

1030-1045 Tea Break Tea Break

1045-1300 Instruction and steps for filling TRF01

a) Manually b) Online

Steps for :

Change in particulars

Existing NTN holders(sales tax/federal excise registration)

Issue of duplicate certificate

De registration

Taxpayer registration system:

Hands on use of software/system

Simulations/dummy assignments etc

1300-1400 Lunch Break Lunch break

1400-1530 Roles and responsibilities of Registration officers

Taxpayer jurisdiction

Status management policy

Communication skills

Question/Answer and discussion

Question/Answer and discussion

Training evaluation/feedback

Conclusion


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4. Training Norms

Participants are required to:

Observe timings as per agenda

Demonstrate team working

Ask questions as per norms set by the trainer

Use creative thinking and work towards user friendly solutions

Be candid and forthcoming with suggestions for improvements based on their practical experience for facilitating the taxpayer within the legal compliance framework

5. Taxpayer Registration System 1. Salient Features

The taxpayer registration system is used for ALL types of taxes:

Income Tax

Sales Tax

Customs

Federal Excise

Withholding Tax

For ease of access a single identification NTN is formulated

Three possible types of registration modes are:

Voluntary

Using Internal Data

Using External Data

Another objective is to increase the population of registered tax payers by shifting them from tax withheld category.

In the new system a single unified form is used which encompassing all the various categories of tax payers.

Online and self-filing of an application is made possible.

Objective is to facilitate the taxpayer and taking a user friendly, within the statuary framework.

The same form is used for registering both types of taxes i.e. income and sales tax.

The number of total steps has been reduced.

Taxpayer Registration System (RegSys) provides a unified process for registering new taxpayers for both Income Tax as well as Sales Tax purposes.


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It also provides the facility of making changes in the particulars of already registered persons.

A single form TRF-01 (Annex-A) is used for New Registration as well as change in particulars for all type of persons, i.e., Company, AOP and Individual.

TRF-01 replaces the following forms currently in use for new registration and change in particulars of Income Tax and Sales Tax:

IT-A NTN Application Form for Company & Registered Firm

IT-B NTN Application Form for Individual, AOP, HUF, URF

STR-1Sales Tax/ Federal Excise Registration Form

5.2 Parts of TRF01

The new registration form TRF-01 is a single form for unified registration of Company, AOP and Individual. It has following eight (8) parts:

1. Registry

2. Representative/ Authorized Representative

3. Directors/ Shareholders/ Partners

4. Other Business Activities

5. Business/ Branches

6. Bank Accounts

7. Employer

8. Declaration

5.3 Requirements

5.4 Filling Instructions

The form can be either filled manually or prepared online by visiting Taxpayer Facilitation Portal at https://e.fbr.gov.pk.


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Manually prepared form can be submitted at any of the Taxpayer Facilitation Centre (TFC) or Regional Tax Office (RTO).

List of TFC and RTO can be obtained from FBR’s web site or can be inquired by calling at e-FBR Contact Centre (051) 111-772-772 (24 Hrs Service).

For online preparation of the TRF-01 form, the tutorial can be downloaded from the portal which provides step by step help/guidance.

5.5 General Instructions

General instructions for filling the form manually are given below:

Use Capital Letters while filling the form

Check boxes should be checked with a Tick (√)

Select the appropriate options for Taxpayer type & Register for types

Cross the Part of the form which is not applicable with a diagonal line

In case of Individual, name of taxpayer should be written as printed on the CNIC card issued by NADRA or the Passport number in case of foreign nationals.

In case of Company, the name of taxpayer should be written as printed on the SECP incorporation certificate. This shall not be applied to the companies not incorporated with SECP, such as Trusts, NGOs, etc.

Incomplete applications will not be entertained at the TFC Counter

Registry, Representative and Declaration Parts are mandatory for all taxpayers therefore none of the columns in these parts of should be left blank.

5.6 Steps for New Taxpayer Registration for Form Filling

1. Fill and Sign the Form TRF-01.

2. Attach the documents listed in Annex-C.

3. Submit at TFC/ RTO Counter.

4. TFC/RTO Receiving Officer will check the documents and if found to be complete, he will issue a computer generated Acknowledgement (Annex-D) bearing a Token Number for all future inquires and receipt of the taxpayer registration certificate.

5. In case of any discrepancy found in the application form, the Receiving Officer will issue a “Discrepancy Report” (Annex-E) and will return the application.

6. TFC/RTO staff will enter the data to computer system and transmit to Central Registration Office (CRO). If an “Individual” only applying for Income Tax Registration has not provided his e-Mail, the TFC/RTO staff will create an e-Mail and write in the representative part of the application.

7. CRO performs e-Verification, by cross matching the particulars with NADRA’s online data and SECP data as needed. Moreover, CRO performs telephonic verification for confirming the credentials of taxpayers.

8. If physical verification of the business premises is required, then the case is referred to the RTO concerned for conducting the physical verification.

9. If the application is approved, the taxpayer is intimated via e-Mail regarding the approval of his applications with the request to collect the Taxpayer Registration Certificate (TRC) (CLICK on the link and follow) from the nearest TFC/RTO.


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10. The taxpayer or his authorized representative visits the TFC/RTO and submits the Acknowledgement Slip and Original CNIC to the Delivery Officer who prints the Taxpayer Registration Certificate and delivers him. (Note: Taxpayer Registration Certificate can be obtained from any of the TFC/RTO Delivery Counter throughout the country upon production of Acknowledgement Slip and Original CNIC of the taxpayer/authorized representative)

11. All Company, AOP and those taxpayers who are also registered for Sales Tax are automatically issued User-Id for e-Filing at the eFBR Portal https://e.fbr.gov.pk at the time of allotment of NTN. The User-Id, Password and Pin are sent to the taxpayer in his e-Mail account after he receives the Taxpayer Registration Certificate referred in (1) above.

12. The taxpayer or his authorized representative visits the TFC/RTO and submits the Acknowledgement Slip and Original CNIC to the Delivery Officer who prints the Taxpayer Registration Certificate and delivers him. (Note: Taxpayer Registration Certificate can be obtained from any of the TFC/RTO Delivery Counter throughout the country upon production of Acknowledgement Slip and Original CNIC of the taxpayer/authorized representative).

13. All Company, AOP and those taxpayers who are also registered for Sales Tax are automatically issued User-Id for e-Filing at the eFBR Portal https://e.fbr.gov.pk at the time of allotment of NTN. The User-Id, Password and Pin are sent to the taxpayer in his e-Mail account after he receives the Taxpayer Registration Certificate referred in para (1).

5.7 Steps for Change in Particulars

1. Tick the application type as “Change in particulars”,

2. Write the Current NTN and Fill the TRF-01. (Note: All NTN holders who have obtained NTN Certificate using the old NTN forms should fill in the complete form (TRF-01) in case of any change in particulars.)

3. Addition /Change/Close of Banks Accounts

Mark the required action for add/change/close, Fill in the complete bank account particulars. (Note: For close of bank account Close date must be provided)

4 Change of Employer

Write the NTN/FTN, Name, Address and City of the employer.

6. Steps for Sales Tax /Federal Excise Registration for Existing NTN Holders

The general operational steps are:

1. Steps for Manually Filled Form

Tick the application type as “Apply for ST or FED Registration, who already have NTN”, write the Current NTN and Fill the TRF-01 as described earlier.

2. Steps for Online Request

Fill in the form TRF-01 by visiting Taxpayer Facilitation Portal at https://e.fbr.gov.pk


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7. Steps for Issuance of Duplicate

1. Select the application type as “DUPLICATE”.

2. Write the Current NTN.

3. Fill and Sign the Form TRF-01.(Note: Attach the previous NTN/Taxpayer Registration Certificate or Affidavit in case the Certificate is lost, and all the documents required for New Taxpayer Registration as defined in Annex-C)

4. If Taxpayer particulars are updated in system on TRF-01form notified on dated 22-06- 2009 then Registration Certificate can be printed at any TFC/RTO for delivery to Taxpayer, attach the previous NTN/Taxpayer Registration Certificate or Affidavit in case the Certificate is lost.

5. If Taxpayer particulars are not updated in system on notified TRF-01form then process the application as Change In particulars

8. Validity of Taxpayer Registration Certificate and Current NTN Certificates

Certificate will remain valid unless:

Cancelled

De-registered by Federal Board of Revenue or

At the request of taxpayer.

9. Steps for De-Registration

1. Fill and Sign the Form TRF-02 (Taxpayer De-Registration Form)

2. Submit the Form to the RTO/LTU concerned

3. The Taxation Officer, processes the application

Note:

In case the De-Registration is approved, this form will be sent the Registration Officer for De-Registering the taxpayer from the System.

In case the request is rejected, the Taxation Officer issue a regret letter to the taxpayer

10. Roles and Responsibilities of Registration Officers

10.1 Following officers take part in the registration of taxpayer:

1. Data Receiving Officer (DRO)

2. Data Entry Officer (DEO)

3. Registration Supervisor (RS)

4. Registration Officer (RO)

5. Registration Chief (RC)

6. Collector

7. Inspector

8. Delivery Officer (DO)


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10.2 Roles and responsibilities of these officers are defined in this section.

1. Data Receiving Officer (DRO)

TFC/RTO Receiving Officer will receive paper based application along with necessary documents for taxpayer registration.

TFC/RTO Receiving Officer will check the documents and if found to be complete, he will issue a computer generated Acknowledgement (Annex-D) bearing a Token Number for all future inquires and receipt of the taxpayer registration certificate.

Feed basic particular to check the validity of application.

TFC/RTO Receiving Officer will check the documents and if found to be incomplete, he will issue a discrepancy form having the details of discrepancies found in the form or attached documents. The applicant will be advised to remove the discrepancies and re submit the application form along with necessary documents.

2. Data Entry Officer (DEO)

TFC/RTO Data Entry staff will enter the data to computer system and transmit to Central Registration Office (CRO).

If an “Individual” only applying for Income Tax Registration has not provided his e- Mail, the TFC/RTO staff will create an e-Mail and write in the representative part of the application.

3. Registration Supervisors (RS)

Verification of the original paper based application with DEO entered version and identify the artifacts and modify it accordingly.

Scan the paper based application and attach it to the system entered application.

Verify the e-Mail address by sending an email to the applicant.

4. Registration Officer (RO)

RO performs e-Verification, by cross matching the particulars with NADRA’s online data and SECP data as the case may be.

RO also performs telephonic verification for confirming the credentials of taxpayers, for Sales Tax Applications. (Amended on 27-10-2009).

Checks whether physical verification required, if yes then forward it to Collector/Commissioner of the respective RTO/LTU for physical verification of the case.

Receives the Physical Verification/Inspection Report and if it is satisfactory then Taxpayer Registration Certificate (TRC) can be issued and Applicant be intimated by e-Mail, if it is non- satisfactory then the case will be forwarded to Chief (Registration) for final decision.

If physical verification is not required and the application is approved, the taxpayer is intimated via e-Mail regarding the approval of his applications with the request to collect the Taxpayer Registration Certificate (TRC) from the nearest TFC/RTO.

If the application is rejected, advise the Applicant to re-submit the application, and forward an Application Guideline.


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5. Registration Chief (RC)

If a major discrepancy is noticed in the application, the Registration Chief finally reviews the case and take a decision as follows:

a. Approve and Send to Registration Officer (CRO-ST) for further processing

b. Approve or Send case for physical verification.

c. Reject the case and send e-Mail intimation to the applicant

d. Advise the applicant to re-submit the application after resolving the problems found in the application

e. Mark the Sales Taxpayers in negative list/remove from negative list i.e. (black list/blocked/suspend).

f. Associate/de-associate the STRN as per policy.

6. Collector

Assign the physical verification case to an Inspector and send the report received by inspector to the RO.

7. Inspector

Prepare the Report after the physical Inspection and submit it to Collector/Commissioner of the respective RTO/LTU

8. Delivery Officer (DO)

The taxpayer or his authorized representative visits the TFC/RTO and submits the

Acknowledgement Slip and Original CNIC to the Delivery Officer who prints the

Taxpayer Registration Certificate (Annex-J) and delivers him. (Note: Taxpayer

Registration Certificate can be obtained from any of the TFC/RTO Delivery Counter

throughout the country upon production of Acknowledgement Slip and Original CNIC

of the taxpayer/authorized representative

11. Taxpayer Registration System for Sales Tax and Federal Excise

1. Taxpayer’s Responsibility:

The taxpayers can submit the application for Sales Tax Registration in any of the

following modes:

Submitting electronically via web at e.fbr portal by visiting https://e.fbr.gov.pk and

submitting printed copy of the application along with all the required documents at the

TFC counter

Paper application using STR-1 form along required documents at TFC counter

Upon generation of the Taxpayer Registration Certificate (intimated to him at his e-Mail

account and via a phone call by the contact centre), he or his authorized

representative will visit the TFC and received the Certificate. Note: The authorized

representative can only receive the certificate in case of Company and AOP, Individual

must receive personally.


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2. TFC Counter

The TFC Receiving Officer will receive the application and issue a Token duly printed by the system.

Complete data entry of the application will be made in the computer system.

TFC staff will check the documents and make verification from the live systems available over the web and print the verification sheets.

TFC staff will print “RTO Processing Sheet” and present to the RTO.

3. Registration Officer (LRO)

The LRO will examine the case and decide as to whether any physical verification is required; if so then he will mark the case to the Inspector for verification on RTO Processing Sheet. The inspector, after conducting the verification will submit the case to LRO.

In case no further verification is required and the LRO is satisfied for granting registration of Sales Tax, the LRO will mark the relevant boxes and sign and stamp the RTO Processing Sheet and send to the TFC.

TFC will scan-in all the attachments including the Physical Verification report, if any, and the LRO Processing Sheet. He will also complete the ST-Check List and submit the case to CRO. (Note: For Internal Use of PRAL).

The application marked to CRO by the TFC Supervisor will appear to the CRO-IT who will thoroughly check all the relevant details and required documents in the application and forward formally to CRO-ST. He will also perform all the verification sheets such as NADRA, SECP as per prevailing practice.

Application processed, if satisfied in all respect.

In case the CRO-ST is not satisfied, he can refer to case to Chief-ST electronically on the system along with his remarks, and Chief ST will either reject the application or over rule the observations for issuance of STRN.

Immediately upon approval of the application, intimation in this regard will be communicated as follows:

E-Mail Message to the Taxpayer.

Application will be placed in the In-Box of the TFC concerned for printing.

An SMS alter is sent by the system at the mobile number of the applicant.

The taxpayer will visit the TFC along with his the Token issued to him at the time of application submission and present the token along with his CNIC.

The TFC staff will print the Certificate and present to the LRO for actual delivery to the taxpayer. The LRO will make an entry regarding the delivery of the certificate in the computer system. Note: Only upon successful entry of the Delivery of Certificate by the LRO, the Sales Tax Registration will appear on the official website of the FBR and usable by the taxpayer.


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12. Taxpayer Jurisdiction

1. REGSYS will purposed/allotted the Tax office code to Newly Registered Taxpayer for Income & Sales Tax separately on the basis of cities mapping chart as notified by FBR.

2. Already allotted Tax office to any type of taxpayer will not be change through;

Change in Particular application

De-Registration application

Duplicate application

3. However, CRO have facility to change the system purposed Tax office at the time of application approval for Newly Registered Taxpayers only.

4. Resident Taxpayer Jurisdiction will be purposed/allot on basis of Registry portion address city with respect to City mapping chart for AOP/IND/COY Taxpayers.

5. Non-Resident Taxpayer Jurisdiction will be purposed/allot on basis of Representative portion address city with respect to Income Tax Jurisdiction City mapping chart for AOP/IND/COY Taxpayers. Note: Registry portion address is notified in TRF-01 as (Registered Office Address for Company and Mailing/Business Address for Individual & AOP, for all correspondence)

6. Sales Tax Taxpayer Jurisdiction will be allotted on the basis of Business Portion address city with respect to Sales Tax office code City mapping chart for AOP/IND/COY Taxpayers.

7. Tax office code will be allotted to Compulsory Registration cases on the basis of Data Receiving Tax office.

13. Status Management Policy

All RTO will send written paper request for addition/removing of negative list to Director Operation Registration.

User will scan and attach the RTO written request and mark the status.

User can Active/Inactive any Income Taxpayer.

14. FTN Issuance

All FTN issuance request will be approved from Chief Direct Taxes Operation before issuance.


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ANNEXURES


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ANNEXURE I


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ANNEXURE II

Communication Skills

1. These user friendly tips are to facilitate the master trainers in conducting outreach training. Since these master trainers are not professional presenters these tips focuses on the basic process of communication, and hands on tips and techniques to effectively make training/presentations on the subject i.e. SOP for Taxpayer Registration TRF01. These simple and user friendly tips and techniques will also facilitate the master trainers to further customise their presentations in line with any other specific/generic needs etc based on their understanding of the audience.

2. The Basic Process of Communication

Communication between sender and receiver is necessary for the former to achieve predetermined objectives.

Use simple/few words and short sentences to convert sender’s idea(s) in a logical sequence.

To ensure the correct understanding the sender takes feedback from the receiver.

Note: Feedback is most essential for effective two-way communication.

3. Tips to be effective:

Use:

o Simple words

o Short sentences, (one verb and one noun)

o Follow rules of grammar

o Sequence the content:

Logically

Move discussion from simple to complex ideas

Explain and shift from concepts to practical tips/action till effective achievement of desired results.

4. Tips For Enhancing Sender’s skills:

Determine the outcomes/aim of the communication.

Plan suitability of setting i.e. on-the-job, discussions, training, presentations etc. for best achievement of the aim.

Select your style i.e. formal, informal, tone etc depending upon the type of audience i.e. receiver of your communication.

Pace your communication and style in accordance to the response of your audience.


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Maintain focus on achievement of your communication objectives. Do not shift or loose sight of your focus.

Use appropriate body language (non-verbals) for positive acceptability by the receiver.

Avoid authoritarian styles or distracting mannerisms.

Maintain and shift eye glance to all participants. DONOT fix your gaze at one or a select number of audiences.

Interpret “body language” of your participants and pace accordingly.

5. Tips For Enhancing Receiver’s Listening Skills

Listening is as important as speaking. YOU have to listen first to respond accordingly.

Prepare to listen without interruption, unless very essential, and understand the correct meaning of words.

Do not look for deep rooted/remote meanings of words. Stick to commonly understood meanings and maintain focus as related to achievement of objectives.

Obtain feedback and seek clarifications, as needed, to reach conclusions

6. 10 Commandments for Active Listening

Face the speaker. Sit up straight or lean forward slightly to show your attentiveness through body language.

Maintain eye contact, to the degree that you all remain comfortable.

Minimize external distractions. Turn off cell phone. Put down your book or notes etc, and ask the speaker and other listeners.

Respond appropriately to show that you understand. Murmur (“uh-huh” and “um-hmm”) and nod. Raise your eyebrows. Say words such as “Really,” “Interesting,” as well as more direct prompts “What did you do then?” and “What did she say?”

Focus solely on what the speaker is saying. Try not to think about what you are going to say next. The conversation will follow a logical flow after the speaker makes the point.

Minimize internal distractions. If your own thoughts keep horning in, simply let them go and continuously re-focus your attention on the speaker, much as you would during meditation.

Keep an open mind. Wait until the speaker is finished before deciding that you disagree. Try not to make assumptions about what the speaker is thinking. Have you tried and tried but your best is still not good enough? Don’t know what to do next?

Avoid letting the speaker know how you handled a similar situation. Unless they specifically ask for advice, assume they just need to talk it out.

Even if the speaker is launching a complaint against you, wait until they finish defending yourself. The speaker will feel as though their point had been made. They won’t feel the need to repeat it, and you’ll know the whole argument before you respond. Research shows that, on average, we can hear four times faster than we can talk, so we have the


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ability to sort ideas as they come in…and be ready for more.

Engage yourself. Ask questions for clarification, but, once again, wait until the speaker has finished. That way, you won’t interrupt their train of thought. After you ask questions, paraphrase their point to make sure you didn’t misunderstand. Start with: “So you’re saying…”

7. Tips On Questioning Skills

The three main types of questions are:

1. Direct: Asked directly to a specific participant, depending upon the purpose of the question.

2. Indirect: A question not directed to anyone. Also used as an “ice breaker”, or draw in silent/introvert participants.

3. Redirected: In case of an incorrect/undesired response from the audience shifting to other participants till the correct/desired response is available.

Tips for responding to various types of answers by the participants include:

1. Discuss answers using reason and logic to reach to conclusions.

2. Even if words are different then the desired answer, accept principally correct answers and expand the learning element.

3. Do not accept vague/yes/no answers because they do not give any clear indication of the participant’s state of mind. Seek clarification. Reframe the question or recall attention to major points till clarity is achieved.


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ANNEXURE III

Frequently Asked Questions (FAQS)

Note: Included for your guidance are questions that were asked during the training of master trainers. Comments/response from the trainer is included as a guideline. You may use these answers and respond by coupling it with the tips and techniques in Annexure II on Communication skills.

1. Questions Regarding Improvements/Suggestions in Taxpayer Registration Process

2. Policy Decision:

a. Allow to update minor changes like email address, contact number in profile without official approval.

b. RTO/TFC address properly updated both in the TRF-01 Form and on the available links

c. As two more RTO's established, RTO Bahawalpur and RTO Sargodha add these RTO's in the list and their proper address

d. Online verification of BANK ACCOUNTS From the respective bank before issuing the NTN number.

e. NTN/STRN should not be issued free of cost

f. In order to make the effective use of NTN, create a mechanism of competition within the taxpayers like e.g.

i. Silver NTN Category issued to those applicants who paid annual tax approximates e.g. Rs. 10 Millions and give them incentive to 1% in services areas like Hospitals, Airports etc.

ii. Gold NTN Category issued to those applicants who paid annual tax approximate e.g. Rs. 100 Millions and give them incentive to 2% in services areas like Hospitals, Airports etc.

g. When a physical verification is sought from LRO and in return verification report is sent back, there should be a stipulated time-frame with CRO to examine and process i.e. it may be three to four days.

h. Registration number should not be displayed on the online system unless and until delivery report of STRN certificate from LRO is feed& send to the CRO through online system.

i. In case of report from LRO that these people are not coming of office since long despite proper intimations to collect their certificates, they should be understood as either de-registered cancelled.

j. Before issuing sales tax registration number applicant income tax profile/previous behavior toward compliance of tax laws may also be contemplated /considered critically.

k. The LRO should have access to online verification of all documents presented by the

applicant such as CNIC/Passport etc. from the authorities such NADRA etc.


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l. Likewise LRO physical verification, there should also be a limited time frame with the CRO like 3 to 4 days in case when de-registration audit reports are received back from the LRO to de-register the person.

m. Certificate in case of change in particulars should be sent directly to the applicants not

through LROs.

n. Registration certificate should be allowed to be delivered to any authorized person other than director/partner/proprietor as stipulated vide SRO No (4) GST/CRO/2004 dated October 29, 2007 in case of female applicants only.

o. The photograph of the applicant should be made mandatory for an applicant and its

scanned image be displayed on the certificate as well.

p. No ST Registration should be allowed vis-à-vis a residential electricity connection.

q. In case of certificate issued regarding change in particulars, the change made should be boldly indicated on the certificate.

r. Physical verifications for minor changes of particulars such as cell no., e-mail address etc.

should not be required.

s. The practice of having several firms/business of similar nature under one NTN wherein only one firm is registered under the Sales Tax Act, 1990, may please be discouraged. It allows the same NTN holder to split up its purchases and supplies into different firms to understate the volume of transactions for the sales tax registered firm.

t. All documents presented by the applicant should be either in original form or in attested

form.

u. Rent deed should not only be accompanied with only CNIC of landlord but also with proof of ownership from any unexpected civil litigations if property is eventually found disputed.

v. Power of attorney should be made compulsory in case of presentation through representative other than owner himself. Only a duly authorized representative should be allowed to file documents on behalf of the applicant.

w. Affidavit or rent deed should be made compulsory on stamp papers. The rent deed stamp papers should be issued in the same of the landlord himself and not in the name of tenant.

3. System:

a. Compulsory Registration Module

i. In software Application "REGISTRATION PROCESS" all entry fields should be CAPS LOCK, whether a user enters in small letter or in mix mode but he will see it as in CAPS LETTER.

ii. In software Application "REGISTRATION PROCESS" Where ADD button is required a Flash message is displayed that "BY PRESSING THE BUTTON ADD REQUIRED INFORMATION WILL BE ADDED IN THE SOFTWARE".

iii. There should also be facility available for online de-registration in the system.

Documents

Training Manual - Federal Board of Revenuedownload1.fbr.gov.pk/Docs/2013101115103728744... · 2013-10-11 · Training Manual - Taxpayer Registration System Tax Reform Component, Governance