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Federal Tax Ombudsman 2012 Income Tax Ordinance (XLIX of 2001)--S.153(1)(b)---F.B.R. letter C.No.1(6)WHT/2009 dated 4-7-2009---F.B.R. Circular No.3 of 2009 dated 17-7-2009---F.B.R. Circular No.6 of 2009 dated 18-8-2009---F.B.R. Letter C.No.1(10)WHT/2006-Part-III dated 1-11-201

2012 PTD 554

Exemption Certificate was wrongly issued
WAHEED SHAHZAD BUTT
Appellant
VS
SECRETARY, REVENUE DIVISION, ISLAMABAD
Respondent

Case Laws / Head Notes / Paras

---Payments for goods, services and contracts---Services---Despite imposition of minimum withholding tax @ 6%, the Commissioner issued exemption certificate to taxpayer providing services and falling under the ambit of S.153(1)(b) of the Income Tax Ordinance, 2001 being corporate taxpayer---Validity---Clarifications circulated by the Federal Board of Revenue to its field formations were sufficient proof that the amendment made in S.153 of the Income Tax Ordinance, 2001 through Finance Act, 2009 had ousted all the National Tax Number holders whether individuals, Association of Persons or Companies providing services from Normal Tax Regime/Final Tax Regime and brought them under the Minimum Tax Regime---Exemption certificate issued by the Commissioner on the request of some corporate taxpaye...