Section 181: Taxpayer’s Registration

181. Taxpayer’s registration.— (1) Every taxpayer 2[including a person selling digitally ordered goods or services from within Pakistan using online marketplace or a courier service, as the case may be,] shall apply in the prescribed form and in the prescribed manner for registration. 3[(1A) Every online marketplace or courier service, involved in e-commerce by supplying or delivering digitally ordered goods or services from within Pakistan, shall not allow any vendor to use its platform services to carry out e-commerce transactions unless such vendors have been registered under this Ordinance.] (2) The Commissioner having jurisdiction over a case, where necessitated by the facts of the case, may also register a taxpayer in the prescribed manner. (3) Taxpayers’ registration scheme shall be regulated through the rules to be notified by the Board 4[ 5[“.”] ] ] 6[ 7[ ] ] 8[(4) From tax year 2015 and onwards, in case of individuals having Computerized National Identity Card (CNIC) issued by the National Database and Registration Authority, CNIC shall be used as National Tax Number.]

Effective date: 2001-09-13

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