Tax Book 2023

Registration Chapter- 02

Section Rule Topic covered

For CAF- 6 and ICMAP Students

14 Registration

Rules regarding registration & De registration

3 Application

4 Omitted

5 Application for registration

5A Temporary registration

6 Compulsory registration

7 Change in the particulars of registration

8 Transfer of registration

9 Option to file application with Commissioner Inland Revenue

10 Cancellation of multiple registrations

11 De-registration

21 12 Blacklisting & suspension of registration

12A Non-active taxpayer

12B Restoration as an active taxpayer

MCQ’s with solutions

ICMAP & CA Mod C past papers theoretical questions

In this chapter

CRO stands for Central Registration Office LRO stands for Local Registration Office

RTO stands for Regional Tax Offices LTU stands for Large Taxpayers Unit

1. Registration [U/S 14]:

Registration will be required for such persons and be regulated in such manner and subject to rules

prescribed by the Board.

2. Rules regarding registration and de-registration:

2.1 Application [Rule 3]

The provisions of this Chapter shall apply to the following persons, namely:--

Rules of registration shall apply to the following persons, namely a person:

(a) required to be registered under the Act; (d) who is already registered and requires a

change in the name, address or other

particulars of registration;

(b) required for duty or tax under any other

Federal law or Provincial law;

(e) who is blacklisted or whose registration is

suspended; and

(c) who is subject to compulsory registration;

(f) who is required to be de-registered.

2 REGISTRATION^

Chapter