Frequently Asked Questions For Profession Tax Amnesty Scheme-2016

Transcription

1 Frequently Asked Questions For Profession Tax Amnesty Scheme Why Amnesty Scheme? The Government has noticed that many person have not obtained enrolment certificate and paid Profession Tax though they are liable to pay the Profession Tax. To encourage these persons to get themselves enrolled under profession Tax Act, Govt. of Maharashtra has declared an Amnesty Scheme 2016 for the persons who have not obtained enrolment certificate yet. Government has decided to take stringent action against the defaulters after the scheme is over. This is the last chance given by Government before initiation of action. 2 What is the period of Amnesty Scheme? Period of Amnesty Scheme is from 1st April, 2016 to 30th Sept, Is Amnesty available for those persons who are already having PT-EC number? No, Amnesty Scheme is available only for those persons who have not yet taken PT-EC number. 4 Is Amnesty Scheme available for PVT LTD/LTD/Firms.? Yes, but only to the extent of PT-EC enrollment and liability thereof and not for PT-RC liability. 5 What is the last date for Amnesty Scheme? 30th Sept, 2016 is the last date for Amnesty Scheme. 6 Can I avail benefit of Amnesty Scheme after 30th Sept, 2016? No, 30th Sept, 2016 is the last date for availing Amnesty Scheme. 7 What benefit do I get from Amnesty Scheme? On payment of tax for three years, tax of earlier years, if any, and interest and penalty is fully waived off. 8 Can my Interest and Penalty be waived after Amnesty Scheme is over? No, You need to apply and pay before 30th Sept, 2016 in order to get benefit under Amnesty Scheme. 9 What is the maximum tax payable per year? Maximum Profession Tax payable per year is Rs. 2500/-. 1

2 10 How much tax I need to pay? As per the table below: Description (I) Junior Artists, Production Managers, Assistant Directors, Assistant Reformists, Assistant Editors And Dancers Amount In Rs.per annum 1,000 (II) (III) (IV) a) b) c) d) (V) a) b) (VI) Dealers registered under M VAT Act or CST Act whose annual turnover of sales or purchase is rupees 25 lakhs or 2,000 less Persons owning / running STD/ISD booths or Cyber Cafes, other than those owned or run by Government or by physically handicapped persons; Permit holder of three wheelers goods vehicle, for each such vehicle any taxi, passenger car, for each such vehicle; goods vehicles other than those covered by (a); trucks or buses for each such vehicle; Co-operative Societies engaged in any profession, trade or calling,- District level Societies Handloom Weaver Co-operative Societies; All others I am Farmer by Profession, am I eligible for Amnesty Scheme? There is no profession tax on farmer. I am Doctor/Engineer/Advocate/C.A by Profession, am I eligible to pay Profession tax? Yes, You have to pay Profession 2500 p.a., I am Doctor/Engineer /Advocate/C.A is in business from last 8 year. How much amount I need to pay? Even if you are in Profession from last 8 years, you need to pay only tax amount for last 3 year. Rest of the tax, Interest & penalty is waived under Amnesty Scheme Where Can I get information about Amnesty Scheme? You either contact local Profession tax officer or visit and you can also contact helpdesk on following numbers: / 57 Ext 5309 / 5310 /

3 Where can I write my query about Amnesty Scheme? You can write about any queries related to Amnesty Scheme to <amnestyhelp@gmail.com> Where to get registered for Amnesty Scheme? Apply online on by clicking e- Registration and follow the subsequent steps. How would I come to known about my PT-EC number after registration? Your PT-EC number will be informed to you on you registered Id. Where to make payment for Amnesty Scheme? After getting PT-EC registration number you need to make e-payment through government Portal GRAS System. What is GRAS? GRAS is Government Account Receipt System through which you can make Profession Tax Amnesty Scheme payment. The payment link is available on How to make e-payment in GRAS? Access department website then select option epayment through GRAS. Select Radio button Profession tax PT-EC. Enter Your PT-EC No and click submit button. Then follow the process of e- payment. (Refer Screen Shot given below ) 3

4 4

5 21 I am a person running STD/PCO booth/ cyber café. How much amount I have to pay per year under Amnesty Scheme? You need to pay Rs. 1000/- per year. (Schedule-I, Entry-10 (2) 22 What if, I fail to get myself registered in Amnesty Scheme? Government is going to take stern action If you fail to get registered in Amnesty Scheme. You will have to pay the entire tax, Interest and penalty from the date of Liability. You may also have to face legal action like prosecution, if you remain unregistered. 23 I am a person with full blindness running STD both how much amount I need to pay under profession tax? Blind person are exempted from paying profession tax I am a person with permanent deafness, how much amount I need to pay under Amnesty Scheme. If your hearing impairment is 71 decibels or above, you are exempted from paying Profession Tax. I am handicap person, how much Profession Tax I should pay? If your physical disability is of more than 60 person then you are exempted from paying Profession Tax. I am 50 % Crippled in one leg. How much Profession Tax I should pay? If your physical disability is 40 percent or more then you need not pay any Profession Tax. I cannot speak, I mean I am totally mute. How much profession Tax I should pay? If there is permanent and total loss of voice then you need not pay Profession Tax. 28 I am mentally retarted person, how much Profession Tax pay? If your IQ is less than 50 then you need not pay Profession Tax. 29) Whether I require three mobile numbers & three ids for each company? In the following situations. If one person who is proprietor in one company, Partner in second company & Director in third company, who is looking after all 3 business. As per section 5(2) of the PT ACT, every person liable to pay tax under this Act (other than a person earning salary or wages, in respect of whom the tax is payable by his employer), shall obtain a certificate of enrolment from the prescribed authority in the prescribed manner. Hence, in the above situation he is required to take only one PTEC registration by the name of the person not by the name of three firms. 5

6 30) Whether Non Resident (Foreign) Directors are required to enroll for PTEC? : Directors (other than those nominated by Government) of companies registered under the companies Act, 1956 in the state of Maharashtra are required to enroll under PTEC. As per explaination to the definition of directors The term 'Directors' for the purpose of this entry 5 will not includes the person who are Directors of the Companies whose registered offices are situated outside the State of Maharashtra and who are not residing in the State of Maharashtra will not attract PTEC certificate 31) Whether PTEC is applicable to the directors in Pvt. Ltd. /Ltd. Company in the following situations? Company is registered with ROC at Delhi and having MVAT registration of Mumbai Branch. Director residing at Mumbai Director residing at Delhi Director residing Outside India : The Directors residing at Mumbai, PTEC is applicable Director residing at Delhi, PTEC is not applicable 1.3 Director residing Outside India, PTEC is not applicable Co. is registered with ROC at Mumbai and having MVAT registration of Mumbai Branch. Director residing at Mumbai Director residing at Delhi Director residing Outside India : Director residing at Mumbai PTEC applicable Director residing at Delhi PTEC applicable 2.3 Director residing Outside India PTEC applicable Co. is registered with ROC at Mumbai and having DVAT registration of Delhi Branch. Director residing at Mumbai Director residing at Delhi Director residing Outside India : 3.1Director residing at Mumbai PTEC is applicable 3.2Director residing at Delhi-PTEC is applicable 3.3Director residing Outside India PTEC is applicable 32). in each of the above situations, kindly clarify whether the following situations would impact the liability for PT enrollment:

7 4.1Remuneration is received by that Director Remuneration is not received by that Director Sitting Fees are received by that Director 4.4 Sitting Fees are not received by that Director : 4.1Remuneration is received by that Director _PTEC applicable Remuneration is not received by that Director _PTEC applicable Sitting Fees are received by that Director _PTEC applicable 4.4 Sitting Fees are not received by that Director _PTEC applicable 33) Whether PTEC is applicable to the partners in the following situations?: Firm is registered with ROF at Gujarat and having MVAT registration of Mumbai Branch. Partner residing at Mumbai Partner residing at Baroda Partner residing Outside India : 1.1Partner residing at Mumbai-PTEC applicable 1.2Partner residing at Baroda-PTEC applicable 1.3Partner residing Outside India PTEC applicable Firm is registered with ROF at Mumbai and having MVAT registration of Mumbai Branch. Partner residing at Mumbai Partner residing at Baroda Partner residing Outside India : 2.1Partner residing at Mumbai PTEC is applicable Partner residing at Baroda-PTEC applicable Partner residing Outside India PTEC applicable

8 Firm is registered with ROF at Mumbai and having GVAT registration of Baroda Branch. 3.1Partner residing at Mumbai Partner residing at Baroda Partner residing Outside India : 3.1Partner residing at Mumbai-PTEC is applicable 3.2Partner residing at Baroda-PTEC is applicable 3.3Partner residing Outside India PTEC is applicable 34)) Whether Each Coparcener of HUF is liable for enrollment under Profession tax? : Yes, Each Co-parcener (not being a minor) of a Hindu Undivided Family, which is engaged in any profession, trade or calling will be liable for PTEC. 35) Whether there is immunity from interest under the PT Amnesty Scheme? : Yes, only principal tax is to be paid. 36) Whether small entrepreneurs such as carpenters, electricians, etc are liable to Profession Tax? : Yes, they are liable for enrollment under Profession Tax. 37) Whether Directors in Companies, whose Prof Tax is deducted through salary are required to be enrolled under Prof Tax? : The legal entity is director of the company not a employee of the company. Therefore, Director is required to enroll under schedule entry 5. If a person falls in more than one entry of schedule, he needs to enroll himself and inform the authority as applicable per the provision of the Act. 38) Whether Existing dealer can apply for PTEC registration under Amnesty Scheme. : No, Existing dealer cannot apply for PTEC registration under Amnesty Scheme. 39) Whether the Director is liable to enroll under profession Tax from April 2016? In following situations 1) Profession receipts in FY & , & In employment : In above situations, the director is liable to enroll under profession Tax (PTEC) and make payments for the period and The person can avail benefit of amnesty for interest and Penalty. Wef 01/04/2016 the employer of the company has a liability to deduct from the salary and Pay into the Govt. Treasury.