Income Tax Ordinance, 2001 — Section 181: Taxpayer’s registration

181. Taxpayer’s registration.— (1) Every taxpayer 2[including a person selling digitally ordered goods or services from within Pakistan using online marketplace or a courier service, as the case may be,] shall apply in the prescribed form and in the prescribed manner for registration. 3[(1A) Every online marketplace or courier service, involved in e-commerce by supplying or delivering digitally ordered goods or services from within Pakistan, shall not allow any vendor to use its platform services to carry out e-commerce transactions unless such vendors have been registered under this Ordinance.]

(2)The Commissioner having jurisdiction over a case, where necessitated by the facts of the case, may also register a taxpayer in the prescribed manner.

(3)Taxpayers’ registration scheme shall be regulated through the rules to be notified by the Board 4[ 5[“.”] ] ] 6[ 7[ ] ] Chapter X – Procedure 1 [181A. Active taxpayers’ list.— (1) The Board shall have the power to institute active taxpayers’ list.

(2)Active taxpayers’ list shall be regulated as may be prescribed.] 2[181AA. Compulsory registration in certain cases.-(1) Notwithstanding anything contained in any law, for the time being in force, any application for commercial or industrial connection of electricity or natural gas, shall not be processed and such connection shall not be provided unless the person applying for electricity or gas connection is registered under section 181.]