Rule 19 A - Federal Board Of Revenue Government Of Pakistan

Rule 19A: Certificate of residence

(1) Where any person, resident in Pakistan, seeks to obtain a certificate of residence from the Competent Authority of Pakistan for its presentation before the tax authorities of another country with which Pakistan has signed an Agreement for the Avoidance of Double Taxation and Fiscal Evasion, for the purposes of obtaining tax credit or fiscal relief, the person may submit an application in this behalf in the Form prescribed below, namely:-

Form of Application

for Obtaining Certificate of Residence

The Competent Authority of Pakistan, Federal Board of Revenue, Constitution Avenue,

Islamabad.

Sir,

Whereas the applicant is resident in Pakistan by way of INSERT: Entitlement to residence…………………………………. in respect of the Tax year ending on [INSERT: Date………… and has earned [INSERT: Type/Head of Income .................................................................................................................................................... income in [INSERT: Name of the country………………., during the period INSERT: From……………To........................... ; and that Pakistan and [INSERT: Name of the other country……………. have signed an Agreement for the Avoidance of Double Taxation and Fiscal Evasion, dated…………………., which entitles the applicant to a reduced tax rate/tax credit/tax sparing credit/fiscal relief in INSERT: Name of the Country………………………… upon issuance of a Certificate of Residence by the Competent Authority of Pakistan, for which purpose, all relevant particulars are as under, namely:-

1	Name / Nomenclature of the Applicant
2	Whether Individual, AOP or Company?
3	CNIC / Registration / Incorporation No
4	Address in Pakistan
5	Telephone / Fax / email address
6	National Tax Number
7	Income declared for the Tax Year
8	Name and Designation of Tax Authority to which the Certificate is intended for presentation
9	Type (s) / Particulars of Income Earned

Copies of the following documents in support of our claim are enclosed, namely:-

(1) Proof of earning of income in the foreign country;

(2) Copy of NIC;

(3) Copy of NTN Certificate;

(4) Copy of the Certificate of Incorporation (if applicable); and

(5) Copy of the Income Tax Return for the latest tax year (if applicable)

Verification

I son/daughter/wife of Mr. solemnly declare that to the best of my knowledge and belief, the information given in this application and the annexures and statements accompanying it is correct.

2. I also declare that to the best of my knowledge, I have not concealed any fact or information which could be relevant for deciding my application.

3. I further declare that I am making this application in my capacity as (designation) and that I am competent to make this application and verify it.

Date	Signatures:
Place	Name:

(2) The Competent Authority of Pakistan, if required, shall cause to call for a report from the Commissioner concerned.

(3) The Commissioner after verifying all the relevant facts as stated by the taxpayer in the application shall submit his report within thirty days of the receipt of the application by him from the ²Federal Board of Revenue.

(4) The Competent Authority of Pakistan shall decide upon the request of the taxpayer and issue the Certificate of Residence as per the Form prescribed below within forty five days of the submitting of the application, namely:-

Form of Certificate of Residence

Issued by the Competent Authority

[CERTIFICATE OF RESIDENCE FOR PRESENTATION

BEFORE THE TAX AUTHORITIES OF

IN RESPECT OF THE TAX YEAR]

I certify that Mr./Ms/M/s. _________________________is resident in Pakistan by way of _____________________________________, and subject to taxes in Pakistan covered in the Agreement for Avoidance of Double Taxation and Fiscal Evasion between Pakistan and _______________________________________ relating to his/her/its person and the details of economic activities and tax paid in Pakistan during the Tax Year are as under, namely:-

(a)

Name:

___________________________________________________

(b)

Address:

___________________________________________________

(i) Residence:

___________________________________________________

(ii) Office:

___________________________________________________

(c)

Telephone:

(Res) (Off) (Fax)

(d)

CNIC/Registration/Passport No.

(e)

National Tax No.

(f)

Personal Status

___________________________________________________

(g)

Main Sources of Income:

___________________________________________________

(h)

Other Source(s) of Income:

___________________________________________________

(i) Income Declared/Assessed for

the Tax year: ___________________________________________

(j) Total Tax Paid/Payable for the

Tax year: ___________________________________________

(k) LTU/ RTO: ___________________________________________

THE COMPETENTAUTHORITY

Member (Inland Revenue) or his Authorized Officer

(5) In respect of each tax year a separate application shall be submitted by the taxpayer, and a separate Certificate shall be issued by the Competent Authority of Pakistan [or his Authorized Officer.

(6) In case the Competent Authority of Pakistan decides not to issue a Certificate of Residence, it shall communicate its decision along with reasons of rejection thereof to the applicant taxpayer within forty five days of the submitting of the application.