Non-compliant registered persons: FBR decides to suspend income/sales tax registrations

The Federal Board of Revenue (FBR) has decided to suspend income tax and sales tax registrations of non-compliant registered persons, whose names would be excluded from the "Active Taxpayer List" (ATL). According to an SRO.72(I)/2011 issued by the FBR here on Thursday, the Board has proposed amendments to the Income Tax Rules, 2002.
The draft has been published for the information of all those likely to be affected thereby and notice is hereby given that the draft will be taken into consideration after 15 days of its publication in the official Gazette. Any objection or suggestion, which may be received from any person, in respect of the said draft before the expiry of the aforesaid period, shall be considered by the FBR, the notification added.
According to the rules, the registration of the taxpayer removed from the ATL will be treated as suspended for the period of his removal from ATL and such taxpayer shall not be treated as a registered person during the suspension period unless regularised through an order by the respective commissioner (Enforcement).
The entire suspension period of registration will automatically be regularised immediately upon compliance by the defaulter and restoration in the ATL. The procedure said that the non-compliant taxpayers would be removed from the Active Taxpayers'' List through the automated system. In case of persons required to file the declarations electronically, upon expiry of the due date, the computer system will send an e-intimation at the registered e-mail address of the taxpayer informing him about his default and advising him to make the compliance within 7 days, failing which his name shall be removed from the Active Taxpayers'' List.
After completion of 7 days compliance time after issuance of the e-intimation sent through the computer system referred above, the computer system will remove automatically the name of the non-compliant taxpayer from the Active Taxpayers'' List.
In case the persons not required to file the declarations electronically, upon expiry of the due date and feeding of all the returns in the computer system, the respective Commissioner (Enforcement) shall initiate the ATL process through the computer system whereby the computer system will print Intimation Letter to the non-compliant taxpayer informing him about his default and advising him to show the compliance within 10 days, failing which his name will be removed from the Active Taxpayers'' List. Upon receipt of the return, the respective Commissioner (Enforcement) shall arrange to feed the return to the computer within a week.