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ISLAMABAD: Banks have agreed to provide accountholders' information to the Federal Board of Revenue (FBR) regarding cash withdrawals, deposits, credit card payments and profit on debt from September 18, 2020.

Federal Board of Revenue (FBR) and Pakistan Banks Association (PBA) have finally agreed on the implementation modalities of Section 165 and 165A of the Income Tax Ordinance, 2001.

The Federal Board of Revenue (FBR) has already notified the prescribed statements for banks for providing information of accountholders including information of persons who have deposited Rs10 million or more in a month, monthly credit card payment of Rs200,000 or above, profit on debt (per annum) and particulars of accountholders who have withdrawn cash above Rs1 million in a month.

In line with the provisions of the Finance Act 2020, the FBR had notified SRO.773(I)/2020 to amend Income Tax Rules, 2002 to obtain information of accountholders having status of resident or non-residents.

It has been agreed that banks will start providing information in respect of cash withdrawals, deposits, credit card payments and profit on debt to FBR u/s 165 and 165A of the Income Tax Ordinance, 2001 through IT solution developed by FBR. This technical solution will provide interface to banks through which banks will share the relevant information with FBR in real time.

The banks have agreed to share information with FBR from 18.09.2020 by using interim IT solution developed by FBR IT team. Dr Ishrat Hussain, Adviser to Prime Minister on Austerity & Institutional Reforms played a key role towards ironing out the long outstanding issues between FBR and banks.

The FBR had included a new chapter, ie, Banking Companies Reporting Requirements in the Income Tax Rules to be followed by banks. The FBR has also asked banks to provide the following particulars of accountholders in the above said categories:

CNIC, NICOP, passport number, NTN, name, title of account, resident/non-resident status, address, telephone number, account opening date, account number (IBAN), amount deposited in a month or amount of cash withdrawal during a month, amount of tax deducted and profession/business/occupation of accountholder.

The information required from banks includes accountholders' deposits statement, credit card payments statement, cash withdrawal statement, profit on debt statement and details of any information or data as required by the board from banks.

Under the new rules for banks, the information, required to be furnished under Section 165A of the Income Tax Ordinance shall be provided by the reporting banking company, in the manner as specified in accountholders deposit statement, credit card payment statement, cash withdrawal statement and profit on debt statement.

Copyright Business Recorder, 2020

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