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23. Persons responsible for making payments under the head “Salaries”
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23. Persons responsible for making payments under the head “Salaries”.--
(1) In this rule, “prescribed officer” referred to in section 108 of the Ordinance, means:-
(a) Civil Audit Officers for all gazetted officers and others who draw their pay from audit Offices on separate bills, and also for all pensioners who draw their pensions from audit offices;
(b) Treasury Officers for all gazetted officers and others who draw their pay from treasuries on separate bills without counter-signature, and also for all pensioners who draw their pensions from treasuries;
(c) Heads of Civil or Military offices for all non-gazetted officers whose pay is drawn on establishment bills or on bills countersigned by the head of office;
(d) Forest disbursing officers and Public Works Department disbursing Officers in cases where direct payment from treasuries in not made for themselves and their establishment;
(e) Head Postmasters for (i) themselves, their gazetted subordinates and the establishments of which the establishment pay bills are prepared by them, (ii) gazetted supervising and controlling officers of whose headquarters post office they are in-charge, and (iii) pensioners drawing their pensions through post offices; Head Record Clerks, Railway Mail Service, for themselves and all the staff whose pay is drawn in their establishment pay bills; the disbursing officers in the case of the Administrative and Audit Officers;
(f) Controllers of Military Accounts (including Divisional Military supply, Marine and Field Controllers) for all gazetted military officers under their audit;
(g) Disbursing officers in the Military Works Department for themselves and their establishments; and
(h) Chief Accounts Officers or Chief Auditors or Railways concerned for all railway employees under their audit.
1[(2) The payment made under the head “Salaries” referred to in section 108(a) of the
Ordinance shall be an amount which exceeds the maximum amount not liable to tax in the financial year in which such salary is earned.]
2[(3) The annual statement to be prepared and furnished to the deputy Commissioner of Taxes before the first day of September each year under section 108 of the Ordinance shall be made in the following form and verified in the manner indicated therein, namely:-
Statement regarding the payment of salary
under section 108 of the Income Tax Ordinance, 1984 (XXXVI of 1984)
Statement for Financial Year:
Name of the employer.
TIN:
Address
PART 1
Detailes of the payements made to employees
| Sl. No. | Name of the employee | Designation | Tax payer's Indentification Number | Total amount of salary, wages, bonus, annuities, pensions, gratuities, commission, fees or profits in lieu of salary and wages including payments made at or in connection with the termination of the employment and advance of salary, etc. | ||
| 1 | 2 | 3 | 4 | 5 | ||
| Periodical cash allowance | ||||||
| 6 | ||||||
| House rent | Conveyance | Entertainment | Medical | Others, if any | ||
| Value of rent free accommodation or value of any concession in rent for the accommodation provided by the employer |
Value of free conveyance, full time or part time, if any, provided by the employer | Value of free or concessional passages provided by the employer | Salary paid by the employer for domestic and personal services to the employee | |||
| 7 | 8 | 9 | 10 | |||
| Employer's contribution to the recognised provident/ pension fund | Value of any benefit or annuity provided by the employer free of cost or at concessional rate or any other sum not included in the preceding columns | Total amount liable to tax under section 21 of the Ordinance | Tax payable on the amount in column 13 | |||
| 11 | 12 | 13 | 14 | |||
| Eligible amount for tax credit, if any, u/s 44(2)(b) of the Ordinance for tax credit | Amount of tax credit u/s 44(2)(b) of the Ordinance | Net amount of tax payable | Tax deducted | Tax paid to the credit of the Government | Remarks | |
| 15 | 16 | 17 | 18 | 19 | 20 | |
Mention the amount in taka (৳)
PART II
A. Payment made to the employees not having twelve-digit TIN
|
A1 |
Number of employees without Twelve-digit TIN |
|
|
A2 |
Total amount of payments as salaries to employees (payments constituting income classifiable under the head “Salaries”) |
৳ |
|
A3 |
Total amount of such payments made to employees not having twelve-digit TIN |
৳ |
|
A4 |
Percentage of payment to employees not having twelve-digit TIN (A2÷A3)×100 |
B. Payment made to foreign employees
|
B1 |
Number of foreign employees |
|
|
B2 |
Total amount of payments as salaries to foreign employees (payments constituting income classifiable under the head “Salaries”) |
৳ |
|
B3 |
Total amount of such payments made to foreign employees |
৳ |
|
B4 |
Percentage of payment to foreign employees(A2÷A3)×100 |
PART III
Detailes of cash reimbursement made to the employees
in addition to the amount mentioned in PART I
|
Sl |
Name of employee |
Designation |
Twelve-digit TIN |
Amount of cash reimbursement |
Purpose of reimbursement |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
Mention the amount in taka (৳)
I certify that-
(a) the above statement contains a complete list of the total amount paid to employees;
(b) the particulars above are correct and complete.
Signature & Seal
Name…………………
Designation
Date of signature.]
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1.Subs.By S.R.O. No 336-L/99,dt,17-11-1999
2.Subs.By F.A. 2016
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