Rule 19 B - Federal Board Of Revenue Government Of Pakistan

Rule 19B: Certificate of payment of tax in Pakistan

(1) Where any person, non-resident in Pakistan, seeks to obtain a certificate of payment of tax in Pakistan by way of deduction, collection or otherwise, which attains finality or which is a final tax under any provision of the Ordinance or that of the Agreement for the Avoidance of Double Taxation and Fiscal Evasion between Pakistan and the country of residence of the applicant taxpayer, for presentation before the tax authorities of the country of his residence, the person may submit an application to the Competent Authority of Pakistan in the Form prescribed below, namely:-

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

Islamabad.

Sir,

Whereas the applicant was resident in [INSERT: Name of the country ....................................................................................................................................................... ],by

reason of INSERT: Nationality, Incorporation, Situs of Management............................................................................................................................................................ ,

and thus non-resident in Pakistan in respect of the Tax year ending on............................................................................................................................................................ ;

and that Pakistan and INSERT: Name of the country of residence.................................................................................................................................................... have

signed an Agreement for the Avoidance of Double Taxation and Fiscal Evasion dated........................................... ,which entitles the applicant to a tax credit/fiscal relief in respect of

the tax paid in Pakistan, in the country of his residence upon issuance of a Certificate of Payment of Tax Paid by the Competent Authority of Pakistan. The relevant details in this regard are as under, namely:-

1.	Name / Nomenclature of the Applicant
2.	Country of Residence
3.	Personal Status [Individual, AOP, Company]
4.	Tax Year
5.	Particulars / details of income earned in Pakistan
6.	Total tax paid in Pakistan for the Tax Year
7.	Has any appeal been filed against the imposition of the aforementioned tax in Pakistan?
8.	Have you applied or intend to apply for the refund or adjustment of the tax paid against demand of any other year?

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

(i) Proof of income earned in Pakistan

(ii) Proof of tax paid in Pakistan

(iii) Proof of residence in the other country

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 Federal Board of Revenue.

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

Form of Certificate of Payment of Tax in Pakistan

Issued by the Competent Authority

[CERTIFICATE OF TAX PAID IN PAKISTAN FOR PRESENTATION BEFORE

THE TAX AUTHORITIES OF IN RESPECT OF THE TAX YEAR_________

I certify that Mr./Ms/M/s....................................................................................................... being non-resident in Pakistan has paid income tax in Pakistan in respect of the Tax Year ending on............................................... as per the following details:-

1.	Name:
2.	Address:
	(i) Residence:
	(ii) Office:
3.	Telephone:	(Res) (Off) (Fax)
4.	National Tax No. (if any)
5.	Personal Status
6.	Main Sources of Income:
7.	Other Source(s) of Income:
8.	Total Income Declared/Assessed
9.	Total Tax Paid/Payable during the year:
10.	Tax Office: LTU/ RTO:

Note: Average exchange rate prevalent during the year was US$ 1 = PKR

THE COMPETENT AUTHORITY

Member (Inland Revenue) or his

Authorized Officer

(5) After issuance of the certificate of payment of tax in Pakistan, the Commissioner shall earmark the amount of tax covered by the certificate against refund or adjustment in lieu of tax demand of the taxpayer in respect of any prior or subsequent tax year, under any circumstances.

(6) In case the Competent Authority of Pakistan decides not to issue a certificate of payment of tax in Pakistan, it shall communicate its decision along with the reasons of rejection thereof to the applicant taxpayer within sixty days of the submitting of the application at the available address in Pakistan.