FBR issues draft rules for e-enrolment

KARACHI: The Federal Board of Revenue (FBR) on Tuesday issued draft rules to give legal cover to e-enrolment, which is mandatory to file income tax returns electronically.
The FBR issued SRO 986(I)/2015, inviting comments from stakeholders within 10 days to finalise the rules.
The registration rules have been amended and the definition of registration has been revised, under which a CNIC holder, who requires to file income tax return, will be treated as a registered person.
A new rule 80A regarding e-enrolment has been inserted to the Income Tax Rules, 2002, explaining that an AOP or a company required to e-file return of total income will submit Form of e-enrolment as specified in Part IX of the First Schedule to these rules through Board’s online system.
Another clause 80B has been introduced, explaining requirement of e-enrolment for all types of taxpayers. Tax experts said all the requirements for registration were already exercised on IRIS software of FBR.
They said that on several occasions the Federal Board of Revenue had been informed to make changes on IRIS part of law. Tax practitioners said that the returns filing module on IRIS should be launched after introducing the rules.