SECRETARY REVENUE DIVISION, ISLAMABAD versus WAHEED SHAHZAD BUTT
Section 153 (1) (b) and 153 (6) (iii) Circular No. 6 of the FBR Certificate of Waiver issued by the Commission for the Minimum Tax on 18 08 2009 was a special prejudice of the courts which Can someone quote Commissioners issued exemption certificates to the Income Tax Commission of corporate entities, especially cellular companies, receiving receipts from rendering services after the implementation of the Finance Act, 2009 in section 153, because the issuance of such certificates was illegal. After introducing less than, taxing all service providers through the Finance Act, 2009, withholding 6% tax became the minimum tax with no possible limit below, on payments to service providers. There was no possibility of a tax return from the source and a corporate entity was obliged to pay. There is no justification for issuing immunity certificates to corporate entities in such a small amount of tax. In addition, the Commissioner immediately canceled the exemption certificates, indicating that there was a huge effort from the affected corporate entities. Which was clearly issued after a few days in the Federal Board of Revenue Circular No. 2009 in 2009 in which it was explicitly designed to take on companies. Under section 153 (1) (b) / 153 (6) of the Income Tax Ordinance 2001, serving beyond the scope of the minimum taxation, accusing the state of collecting revenue more intensively No public agency agency may require crime. What did he do by releasing Circular No. 6 of 2009, following the discharge of the circular, further explanations / statements / section by the ROS Federal Board of Revenue
Related judgments — Federal Tax Ombudsman Pakistan, 2013
