Deduction / Payment of Tax Chapter- 23
appointed or taking possession of an asset in Pakistan, whichever occurs first, give written
notice thereof to the Commissioner Inland Revenue.
The Commissioner Inland Revenue shall, within 3 months of being notified, notify the liquidator in
writing of the amount which appears to the Commissioner Inland Revenue to be sufficient to provide
for any tax which is or will become payable by the person whose assets are in the possession of the
liquidator.
A liquidator shall not without leave of the Commissioner Inland Revenue, part with any asset
held as liquidator until the liquidator has been notified as above.
A liquidator -
(a) shall set aside, out of the proceeds of sale of any asset by the liquidator, the amount notified by
the Commissioner Inland Revenue, or such lesser amount as is subsequently agreed to by the
Commissioner Inland Revenue;
(b) shall be liable to the extent of the amount set aside for the tax of the person who owned the
asset; and
(c) may pay any debt that has priority over the tax as stated.
A liquidator shall be personally liable to the extent of any amount required to be set aside for the
tax as above to the extent that, the liquidator fails to comply with the said requirements.- Recovery of tax due by non-resident member of an AOP [Section 142]
The tax due by a non-resident member of an AOP in respect of the member's share of the profits of
the association shall be assessable and recovered out of the assets of the association or from the
resident member personally.
A person making a payment shall be treated as acting under the authority of the non-resident
member and shall be indemnified in respect of such payments even there is anything in contrary in
any written law, contract or agreement.
The provisions of this Ordinance shall apply to any amount due under this section as if it were tax due
under an assessment order.
Recovery of tax from persons assessed in Azad Jammu and Kashmir and Gilgit Baltistan
[Section 146]
Where any person assessed to tax for any tax year under the law relating to income tax in the Azad
Jammu and Kashmir 0 has failed to pay the tax and the income tax authorities of the Azad Jammu
and Kashmir or Gilgit-Baltistan cannot recover the tax because -
(a) the person's residence is in Pakistan; or
(b) the person has no movable or immovable property in the Azad Jammu and Kashmir or
Gilgit Baltistan,
the Deputy Commissioner Inland Revenue in the Azad Jammu and Kashmir or Gilgit-Baltistan may
forward a certificate of recovery to the Commissioner Inland Revenue and, on receipt of such
certificate, the Commissioner Inland Revenue shall recover the tax.
A certificate of recovery under as above shall be in the prescribed form specifying -
(a) the place of residence of the person in Pakistan;
(b) the description and location of movable or immovable property of the person in
Pakistan; and
(c) the amount of tax payable by the person.
Initiation, validity, etc., of recovery proceedings [Section 146A]
Any proceedings for the recovery of tax may be initiated at any time. The Commissioner Inland
Revenue may, at any time, amend the certificate issued, or recall such certificate and issue
fresh certificate, as he thinks fit.