|Procedure Name||Registration of Permanent Account Number.|
Income Tax Rules 2059 (2003)
Rule 23: Permanent Account Number
1. Any person who has not obtained the permanent account number at the time of commencement of these Rules and intends to earn assessable income or any person whomsoever who withhold tax under Chapter-17 of the Act shall submit an application to the Department for the permanent account number prior to earning such income or withholding tax.
2. Other person who is not required to obtain the permanent account number pursuant to Sub-rule (1) and who is not obtained the permanent account number may submit an application to the Department for the permanent account number.
3. Upon receiving an application pursuant to Sub-rules (1) or (2), the Department shall provide the permanent account number to the applicant.
1. Application form
2. MOA & AOA of Company
3. Rent Agreement
4. Copy of the citizenship certificate of the individual or of the partner who signs the application for the partnership firm or the person who signs the application form for the limited companies corporations (Any authentic identification document for foreigner)
5. Two passport size photo of the individual or of the partner who signs the application form for the partnership firm or the person who signs application form for the limited companies corporations
6. Hand drawn sketch of the business location or main office or head office of the applicant
7. Power of attorney in case a representative is sent for registration (except for applicants registering as individual )
8. Proof of deposit if requested by Inland Revenue Office (only for foreigner)
9. Company Registration Certificate from Company Registrar Office/DOComm/DoSCI/VDC/Municipalities
|Title||Description||Create Date||Update Date||Issued By||File|
|Application Form for Registration of Permanent Account Number (TDS Withholding Agents ).||Application Form for Registration of Permanent Account Number (Organisation).||2016-08-22||2016-08-22||Ministry of Finance|
|Name||Measure Type||Agency||Description||Comments||Legal Document||Validity To||Measure Class|
|Registration of Permanent Account Number (PAN)||Registration Requirement||Ministry of Finance||To enhance revenue mobilization through effective revenue collection procedure for the economic development of the nation||Rs 10 Postage Stamp in the application||Income Tax Rules 2059 (2002)||9999-12-31||Goods|