(1) Where any person, resident in Pakistan, seeks to obtain a certificate of residence from the Competent Authority of Pakistan for its presentation before the tax authorities of another country with which Pakistan has signed an Agreement for the Avoidance of Double Taxation and Fiscal Evasion, for the purposes of obtaining tax credit or fiscal relief, the person may submit an application in this behalf in the Form prescribed below, namely:-
for Obtaining Certificate of Residence
The Competent Authority of Pakistan, Federal Board of Revenue, Constitution Avenue,
Whereas the applicant is resident in Pakistan by way of INSERT: Entitlement to residence…………………………………. in respect of the Tax year ending on [INSERT: Date………… and has earned [INSERT: Type/Head of Income . income in [INSERT: Name of the country………………., during the period INSERT: From……………To. ; and that Pakistan and [INSERT: Name of the other country……………. have signed an Agreement for the Avoidance of Double Taxation and Fiscal Evasion, dated…………………., which entitles the applicant to a reduced tax rate/tax credit/tax sparing credit/fiscal relief in INSERT: Name of the Country………………………… upon issuance of a Certificate of Residence by the Competent Authority of Pakistan, for which purpose, all relevant particulars are as under, namely:-
Name / Nomenclature of the Applicant
Whether Individual, AOP or Company?
CNIC / Registration / Incorporation No
Address in Pakistan
Telephone / Fax / email address
National Tax Number
Income declared for the Tax Year
Name and Designation of Tax Authority to which the Certificate is intended for presentation
Type (s) / Particulars of Income Earned
Copies of the following documents in support of our claim are enclosed, namely:-
(1) Proof of earning of income in the foreign country;
(3) Copy of NTN Certificate;
(4) Copy of the Certificate of Incorporation (if applicable); and
(5) Copy of the Income Tax Return for the latest tax year (if applicable)
I son/daughter/wife of Mr. solemnly declare that to the best of my knowledge and belief, the information given in this application and the annexures and statements accompanying it is correct.
2. I also declare that to the best of my knowledge, I have not concealed any fact or information which could be relevant for deciding my application.
3. I further declare that I am making this application in my capacity as (designation) and that I am competent to make this application and verify it.
(2) The Competent Authority of Pakistan, if required, shall cause to call for a report from the Commissioner concerned.
(3) The Commissioner after verifying all the relevant facts as stated by the taxpayer in the application shall submit his report within thirty days of the receipt of the application by him from the 2 Federal Board of Revenue.
(4) The Competent Authority of Pakistan shall decide upon the request of the taxpayer and issue the Certificate of Residence as per the Form prescribed below within forty five days of the submitting of the application, namely:-
[CERTIFICATE OF RESIDENCE FOR PRESENTATION
BEFORE THE TAX AUTHORITIES OF
IN RESPECT OF THE TAX YEAR]
I certify that Mr./Ms/M/s. _________________________is resident in Pakistan by way of _____________________________________, and subject to taxes in Pakistan covered in the Agreement for Avoidance of Double Taxation and Fiscal Evasion between Pakistan and _______________________________________ relating to his/her/its person and the details of economic activities and tax paid in Pakistan during the Tax Year are as under, namely:-