Government
of Pakistan
Revenue
Division
Central
Board of Revenue
Islamabad
***
File
No.5(2)STP/98
Islamabad, the 8th April, 1999.
SUBJECT:
TRADE ENROLMENT CERTIFICATES
A
meeting with the representatives of trade community was held on 06.04.1999, in
which the mode and modalities regarding enrolment of retailers for issuance of
Trade Enrolment Certificate were finalized. This scheme shall not be applicable
in case of persons making taxable supplies whose annual turnover exceeds five
million rupees. Trade Enrolment Certificate will be issued to various categories
of retailers against the payment of fees for the respective categories as
follows:
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Category
Description of the Category
T.E.C Fee for 1998-99
No.
--------------------------------------------------------------------------------------------------
(1)
(2)
(3)
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1.
Retailers with annual turnover
Rs.1,000/-
not
exceeding rupees one lac.
2.
Retailers with annual turnover exceeding
Rs.1,500/-
rupees
one lac but not exceeding
rupees
two lac.
3.
Retailers with annual turnover exceeding
Rs.2,000/-
rupees
two lac but not exceeding rupees three
lac.
4.
Retailers with annual turnover exceeding
Rs.3,000/-
rupees
three lac but not exceeding
rupees
seven lac.
5.
Retailers with annual turnover exceeding
Rs.4,000/-
rupees
seven lac but not exceeding
rupees
ten lac.
6.
Retailers with annual turnover exceeding
Rs.6,000/-
rupees
ten lac but not exceeding
rupees
fifteen lac.
7.
Retailers with annual turnover exceeding
Rs.8,000/-
rupees
fifteen lac but not exceeding
rupees
twenty lac.
8.
Retailers with annual turnover exceeding
Rs.12,000/-
rupees
twenty lac but not exceeding
rupees
thirty lac.
9.
Retailers with annual turnover exceeding
Rs.20,000/-
rupees
thirty lac but not exceeding
rupees
forty lac.
10.
Retailers with annual turnover exceeding
Rs.30,000/-
rupees
forty lac but not exceeding
rupees
forty five lac.
11.
Retailers with annual turnover exceeding
Rs.40,000/-
rupees
forty five lac but not exceeding
rupees
fifty lac.
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2.
Jewellers and gold retailers shall not be eligible for categorization under
category Nos. 1 to 8 above. For jewellers and gold retailers, category Nos. 1 to
9 above shall be deemed to be merged into one category No.9, as above. In other
words, jewellers and gold retailers having annual turnover of any amount not
exceeding Rs.40 lac3
shall not be
classified under category Nos. 1 to 8 and rather shall be categorized under 9 to
11 above.
3.
The mode and modalities for collection of Enrolment Fee will be as follows:-
(i)
The Form (specimen enclosed) shall be got printed and issued, in quadruplicates,
by the Anjuman-e-Tajran. photocopies (in quadruplicate) of the forms (as per
specimen) can also be used by retailers for this purpose.
(ii)
The forms shall be supplied/distributed by the Regional Committees. The City
Committees shall keep market-wise record of issuance of the forms and the Market
Committees/banks shall keep the record of issuance of forms to individual
retailers.
(iii)
The form, duly filled-in and duly verified for categorization purposes shall be
deposited with the respective Market Committee for endorsement after
determination of the category. After the endorsement of category, the retailer
shall make payment of the Enrolment Fee as per his category determined by the
Committee, in the designated/ authorized branch of National Bank of Pakistan.
The original and duplicate copies of the form, duly affixed with the Bank's
Stamp in token of receipt of payment shall be returned to the payer and the bank
shall keep the quard-copy for the Bank record and send the triplicate copy,
alongwith the daily scroll, to the respective Collectorate. The retailer shall
deposit the duplicate copy with the respective Market Committee and shall
display the original at his shop/place of business as Trade Enrolment
Certificate for the year 1998-99.
(iv)
The receipt of Enrolment Fee paid by the retailers shall be tallied by the City
Committees with the respective Collectorates on weekly basis.
(v)
The Enrolment Fee shall be paid in the designated/authorized branches of
National Bank of Pakistan on or before 30th April, 1999.
(vi)
A retailer who fails to make payment of the leviable fee within the stipulated
time, shall be liable to imposition of penalty equal to eleven times of the fee.
(vii)
In case of default of the due payment, the City Committee shall approach the
District Administration for recovery of the payable amount including the amount
of penalty as the arrears of land revenue.
(viii)
An appeal against the decision of Market Committee regarding the determination
of category shall lie with the City Committee. The second and final appeal
against the decision of the City Committee shall lie with the Regional
Committee.
(ix)
There shall be three levels of the Committees nominated by the Anjuman-e-Tajran.
The names and constitution of these Committees will be as under:-
(a)
Market Committee (five members):
(i)
President and Secretary of the respective market.
(ii)
Three representatives of the respective market to be nominated by the
Anjuman-e-Tajran.
(b)
City Committee (seven members):
(i)
President and Secretary of Anjuman-e-Tajran of the city.
(ii)
Two representatives of the concerned Chambers of Commerce and
Industry.
(iii)
Three representatives of various trade-bodies to be nominated
by the Anjuman-e-Tajran.
(c)
Regional Committees (seven members):
(i)
Regional Committee shall cover an area equivalent to the jurisdiction of
the respective Collectorate of Sales Tax.
(ii)
Five
nominees of the Anjuman-e-Tajran.
(iii)
Two representatives of respective Chambers of Commerce and Industry.
(iv)
The members of the Regional Committee shall elect the President and
Secretary from amongst themselves.
4.
A Federal
Committee comprising Mian Abdul Mannan, M.N.A, Haji Maqsood Butt, M.P.A, the
Chairman and the President Pakistan Anjuman-e-Tajran, respectively, two
representatives of the F.P.C.C.I; Chief (Sales Tax) and Secretary (Retail Tax)
will supervise the whole exercise.
5.
All the retailers falling in respective categories shall be required to fulfill
their obligations by 30.04.1999, failing which stringent penal action will be initiated
immediately after 30.04.1999.
(LUTFULLAH
VIRK)