Through SRO, the FBR has made mandatory for every individual, association of persons (AoPs), company or a foreign government required to e-file return of total income, to submit form of e-enrollment through the FBR's online system.
According to the FBR, a company, an association of persons (AOP), foreign national or foreign government shall be treated as registered when the company, AOP, the foreign national or foreign government is e-enrolled.
A company, an AOP, foreign national or foreign government shall be treated as registered if the commissioner, having jurisdiction over the company, an AOP, foreign national or foreign government, is satisfied after providing opportunity to be heard that the company, the AOP, foreign national or foreign government requires registration.
Every individual, an AOP, a company or a foreign government required to e-file return of total income shall submit form of e-enrolment as specified in Part IX of the First Schedule to these rules through Board's online system, the FBR said.
A foreign government required to be registered shall provide name of foreign government; registered address in foreign country; power of attorney signed on behalf of foreign government, authorizing a company incorporated under the laws of the foreign country to manage assets and cash belonging to the foreign government; name and nationality of authorized signatories of the company managing the assets and cash of the foreign government; name and address of authorized representative of the foreign government; authority letter for appointment of authorized representative of the foreign government and cellular phone number of authorized representative of the foreign government, the FBR added.