Government of Pakistan Revenue ion Federal Board of Revenue Inland Revenue weit No. 2(1)Cond/1.Tax/2018 Islamabad the 29" Septembers, 2021 Chief Commissioners Inland Revenue i. LTO ii, MTO CTOs RTOs Subject: Intimation Regarding Last Date of Filing of Income Tax Return for Tax Year 2021—Instructions Regarding 1 am directed to refer to the subject and to state that Board has decided that last date of filing of retums ie 30.09.2021 will not be extended for individuals, Association of Persons (AoPs) and companies which are required to file income tax returns by the due date. 2. However, simultaneously provisions of section 119 (1) of the Income Tax Ordinance, 2001 stipulate that a “person required to furnish a tax return under section 114... may apply, in writing to the Commissioner for an extension of time to furnish the return”, 3. Thus, while it is important that the date of filing of tax returns for Tax Year 2021, being September 30, 2021, is retained as the final date for the purpose, it is absolutely necessary that Commissioners generously grant extensions in all cases of hardship of any nature. In order to render the entire process of filing for extension and granting of time to taxpayers for filing of tax returns, IRIS is being modified to make it facilitative and less time-consuming. 4. The Chief Commissioners, both in terms of administrative responsibilities as well as legal powers vested in them under section 119(4) ibid, are required to befully vigilant and ensure that no requests for extensions remain unattended in their jurisdiction. 5. Lam further directed to say that every Inland Revenue field formation should ensure implementation of guidelines in respect of manual returns contained in Boards letter No.6(62)S/IR-Ops/2020(Pt) dated 07.12.2020 (copy enclosed). Asa ie Secretary (Revenue Budget) Copy to:- i. SA to Chairman, FBR(HQ), Islamabad. ii, SA to Member-IR(Operations)FBR(HQ), IslamabadRevenue Division Federal Board of Revenue Inland Reventte aes Yo.6(2)S(IR-Ops/2020(01) Islamabad, December 7, 2999 ¢ Chief Commissioners (Lange Taxpnyers’ ONieces Gi) Medium Taxpayers’ ONlice Gi) Comnate 7 (ix) Regional Tax Onices Subject: Manual Receipt of Applications for Extension to File Income Tax Returns TY 2020 — Instructions Regarding Lam directed to refer to the subject, FBR’s earlier instructions on the topic contained in Iewer C.No.6(2)S(IR-Ops/2020(Pt), dated December 4, 2020, and to state that Pakistan Tax Bar, various chambers of commerce & industry, trade bodies, and sections of print and electronic media have approached FBR requesting that cither the last date for filing of Income Tax Returns for Tax ‘Yes 2020 be extended or the process of seeking extensions from the Commissioner under section LIX(I) of the Income Tax Ordinance, 2001, be rendered facilitative. 2 Ithas accordingly been decided: - @ That, every Inland Revenue field formation would establish a Help Desk to receive manual requests for extension; @) That, one request for extension addressed to Chief Commissioner Inland Revenue concemed could cover multiple taxpayers provided it contains (a) taxpayers’ names; (b) their CNIC/NTN, and (c) identification of jurisdiction — to the extent possible; (i) That, the option for filing of online request for extension would also be available and can be availed to the maximum degree; & Ge) That, extension would be granted generously to the extent possible. _ The Chief Commissioners are required to ensure Proper receipt of all requests, grant of 2nd report the number of requests received, and the en granted by December Waar Ie Mee Secretary (IR Operations) ident Pakistan Tax Bar Association