FAQs for Tax Amensty Scheme

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You can access and download copy of the Tax Amnesty Schemes from FBR website at http://www.fbr.gov.pk/TaxAmnesty2018.html.


  • How to file declaration for availing Tax Amnesty?

You will file declaration online at FBR site. For this purpose, FBR has prepared a detailed “User Guide” which, among other things, explains how to file declaration. Please check Tax Amnesty User Guide.


  • Can I file amnesty declaration without registering with the FBR?

No. For filing amnesty declaration, you will register with the FBR’s online portal. Please refer to the Tax Amnesty User Guide.


  • Whether I have to register with the FBR for filing Tax Amnesty Declaration?

If you are already registered with the FBR you will not register again. You will use your existing IRIS log-in user name and password for filing Amnesty Declaration. However, if you are not registered please refer to Question 5 below and Tax Amnesty User Guide.


  • How to register for filing tax amnesty declaration?

If you are not registered with the FBR, you have the option of normal registration process after which you will be able to file amnesty declaration along with doing other tasks such as filing tax return. However, if you would like to register only for filing amnesty declaration, there is a quick registration process after which you will be able to file amnesty declaration only. However, you will not be able to perform other tasks such as filing returns. For details, please refer to “Tax Amnesty User Guide”.


  • I have wrongly registered for the Amnesty Declaration. Please guide?

If you have wrongly registered with for filing Amnesty Declaration, please send e-mail at tax amnesty2018@fbr.gov.pk.


  • How can I make payment of tax under the Tax Amnesty?

Please refer to “Tax Amnesty User Guide” which, among other things, explains in detail how to create and make payment, for domestic assets and Foreign Assets.


  • Can I submit online declaration form before making payment?

No. You will have to make payment first and then attach to the respective form at FBR portal, before submitting amnesty declaration. Click here for more details: Tax Amnesty User Guide.


  • Can I file declaration for non-Customs paid vehicle under the Voluntary Declaration of Domestic Assets, Ordinance 2018?

The Ordinance covers undisclosed/concealed assets and is not for non-Customs paid vehicle.


  • Whether I need to be physically present for filing amnesty declaration and making payment?

No. Physical presence is not required. You will file amnesty declaration online at FBR’s portal and may make payment online, using FBR’s online payment system. Please refer to detailed Tax Amnesty User Guide.


  • Whether I can file more than one declaration for different years?

No. You will file only one declaration for assets pertaining to different years.


  • Whether a company can file declaration of “Foreign Assets”?

No. It is available to individuals (citizens) only. Please refer to section 4 (a) of the Foreign Assets (Declaration and Repatriation) Ordinance, 2018:

All Citizens of Pakistan wherever they may be…”


  • Whether a company or AOP can file amnesty declaration for undisclosed income and domestic assets?

Yes. Please refer to section 4(a) of the Voluntary Declaration of Domestic Assets Ordinance, 2018:

“Every Company, Association of Persons and all citizens of Pakistan wherever they may be…”


  • I am a retired government servant. May I file amnesty declaration?

Please refer to Section 2(c) (v) of the Voluntary Declaration of Domestic Assets Ordinance 2018 and section 2 (g)(v) of Foreign Assets (Declaration and Repatriation) Ordinance 2018 for restrictions in your case. In order to access and download copy of ordinances, please refer to Question 1.


  • Can I file declaration for future income or assets?

No. According to section 5 of Voluntary Declaration of Domestic Assets Ordinance 2018 and Foreign Assets (Declaration and Repatriation) Ordinance 2018, only assets acquired before the commencement date of the Ordinances are covered.


  • What is super structure?

It is the covered area of the immovable property.


  • May I file manual paper based declaration?

No. The declaration needs to be filed online/ electronically.


  • I would like to declare cash in my bank account under the Voluntary Declaration of Domestic Assets Ordinance, 2018? Should I declare ending balance on the last date before the application of the Ordinance or peak balance prior to it?

You may declare amount which is available in the bank account on the last date before the commencement of the Ordinance.


  • If I file declaration under the Amnesty Scheme, may I become a filer?

No. Please refer to eligibility for inclusion in the Active Taxpayers List set out in Rule 81B of the Income Tax Rules, 2002.


  • Whether assets/ Income where proceedings are pending under the Income Tax Ordinance 2001 on account of concealment can be declared under the Amnesty Scheme.

Yes, such income/ assets can be declared under the amnesty schemes except where proceedings are pending in any court of law.


  • Please clarify what is meant by “Court of Law” with reference to tax amnesty Schemes?

With reference to the amnesty schemes, “Court of Law” includes Appellate Tribunal, High Court and Supreme Court.


  • What is the tax rate if I declare balance in foreign currency account under the Voluntary Declaration of Domestic Assets, Ordinance 2018.

Tax rate on foreign currency account is 2% if it is encased in equivalent rupees or invested in Government securities as per S.No.1 of the table under section 7 of the Ordinance; else tax rate is 5%.


  • I want to declare cash in hand under the Domestic Amnesty Scheme, am I required to deposit it into my bank account?

No you are not required to deposit cash in hand into bank account for availing the amnesty.


 

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