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CBR changes jurisdiction of Karachi-based companies

ISLAMABAD (September 17 2003): The Central Board of Revenue (CBR) has changed the jurisdiction of different Karachi-based companies including textile industry for the purpose of assessment of income tax, according to a notification issued here on Tuesday.

The CBR has changed the jurisdiction of certain persons/class of persons from the Commissioner of Income Tax (CIT), Companies-II, Karachi to CIT, Companies-I, Karachi; CIT, Companies-III, Karachi, CIT, Companies Zone-IV, Karachi and CIT, Companies-Zone-V, Karachi.

According to another notification, the authorities have also empowered the CIT, Companies-II, Karachi to register new taxpayers.

He would be responsible for broadening of tax-base and exercise jurisdiction for booking new taxpayers in Karachi.

Following cases has been transferred from CIT, Companies-II, Karachi to CIT, Companies-I, Karachi: Cases of companies (excluding those assigned to any CIT or Director General, (LTU) having their place of business within the Civil Division, Karachi and the Civil District, Lasbella whose main business is manufacturing/assembling/processing etc. of machinery, tools and equipment eg engines and turbines, agricultural, textile, industrial and metal, working machinery, including electrical industrial machinery, motor vehicles, motor cycles, auto rickshaws, cycles, pedicabs, autoparts, UPS, electric or gas generators, stabilisers, transformers, electric switch board/gears, gas or electric ovens etc.

Other cases include electric and electronic goods e.g. radio, television, VCR, VCP and communication equipment and apparatus including receiving and transmission equipment's, electric and electronic home appliances and house wires eg refrigerators, air conditioners, electric fans, washing machines, toasters, electric bulbs & tubes, electric fittings etc.

Cases of persons (excluding those assigned to any other CIT or Director General (LTU) having their place of business within the Civil Division, Karachi who are registered distributors, authorised dealers, vendors/suppliers etc, of the manufacturers.

Cases of directors of companies, partners of firms or members of AOPs, provided that where a person is a director, partner or member, in more than one company, firm or AOP, in more than one Company, firm or AOP, as the case may be the jurisdiction over his case shall be exercised by the Commissioner of Income Tax holding jurisdiction over the company, firm, or AOP, as the case may be, whose name comes first in alphabetical order.

Cases of directors of companies assessed in Large Taxpayers Unit (LTU), Karachi as per Board's jurisdiction order of June 28, 2003.

Following cases has been transferred from CIT, Companies-II, Karachi to CIT, Companies-III, Karachi: Cases of companies (excluding those assigned to any other CIT or Director General, (LTU) having their place of business within the Civil Division, Karachi and Civil District, Lasbella whose main business is manufacturing/assembling/processing etc of Industrial chemicals e.g. acids, alkalies, salts (excluding common salt) & intermediates, dyes, colours/pigments, fertilisers, synthetic resins, plastic materials, glass, paints, varnishes, glue and liquors and allied products.

Cases of persons (excluding those assigned to any other CIT or director general (LTU) having their place of business within the Civil Division, Karachi who are registered distributors, authorised dealers, vendors/suppliers etc, of the manufacturers.

Cases of persons (excluding those assigned to any other CIT or director general (LTU) having their place of business within the Civil Division, Karachi who are manufacturers/distributors/dealers of audio/video cassettes and CDs.

Cases of companies whose names being with letter “N” (excluding the article “The” other than classes of persons assigned to CIT, Zone-1, III, IV, V, Special Zone, Karachi and Director General, (LTU), Karachi.

Cases of persons (excluding those assigned to any other CIT or Director General (LTU) having their place of business within the Civil Division, Karachi of Sindh who are making/managing investment through SWAP FUND.

Cases of companies (excluding those assigned to any other CIT or D.G. LTU having their place of business within the Civil Division, Karachi and Civil District of Lasbella whose main business is managing/running security services business.

Cases specifically assigned previously by CBR and RCIT.

Cases of Directors of Companies, partners of firms or members of AOPs, provided that where a person is a director, partner or member, as the case may be, in more than one company, firm or AOP, in more than one Company, firm or AOP, the jurisdiction over his case shall be exercised by the CIT holding jurisdiction over the company, firm, or AOP, as the case may be, whose name comes first in alphabetical order.

Following cases has been transferred from CIT, Companies-II, Karachi to CIT, Companies-IV, Karachi: Cases of companies (excluding those assigned to any other CIT or D.G. (LTU) having their place of business within the Civil Division of Karachi and Civil District of Lasbella whose names begin with letter “I” & “S” (excluding the article “The” other than classes of persons assigned to the CIT, Zone – I, III, IV, V, Special Zone, Karachi and Director General, (LTU), Karachi.

Cases of Directors of Companies, provided that where a person is a director in more than one company, the jurisdiction over his case shall be exercised by the CIT holding jurisdiction over the company whose name comes first in alphabetical order.

Following cases has been transferred from CIT, Companies-II, Karachi to CIT, Companies-V, Karachi: Cases of companies (excluding those assigned to any other CIT or Director General, (LTU) having their place of business within the Civil Division, Karachi and the Civil District, Lasbella whose names being with letter “E” & “M” (excluding the article “The” other than classes of persons assigned to CIT, Zone – I, III, IV, V, Special Zone, Karachi and Director General, (LTU), Karachi.

Cases of Directors of Companies, provided that where a person is a director in more than one company, the jurisdiction over his case shall be exercised by CIT holding jurisdiction over the company whose name comes first in alphabetical order.

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