Sources said that the FBR tried to issue similar registration forms for income tax as well as sales tax applicants to bring uniformity in the filing of particulars by taxpayers. The FBR issued TRF-01 and STR-1 forms under proposed amendments in the Income Tax Rules, 2002. A tax expert was of the view that apparently, there was an anomaly in the new SRO.
For the first time, he said, Sales Tax Registration form/application was inducted in the Income Tax Rules, 2002. He said that it seemed that the FBR was trying to issue Sales Tax Registration Form/Application (STR-1) under Income Tax Rules, instead of Sales Tax Rules. The Sales Tax Registration Form/Application (STR-1) should be introduced under the relevant sales tax law.
Under new rules, Taxpayer Registration Forms for income tax TRF-01 and for sales tax STR-1 have been inducted in the statute book under Income Tax Rules, 2002. The tax expert pointed out that TRF-01 was already available in the statute book under Part IX of the First Schedule to the Income Tax Rules, 2002, but under the current SRO, TRF-01 had been introduced as Part XIII in the Second Schedule to the Income Tax Rules, 2002. Particulars sought from a taxpayer in the new forms and old form "is almost the same", he said.