File
No.5(2)STP/98
Islamabad, the 8th April,
1999.
CIRCULAR No.1/1999
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
turnoverof 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.
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