KARNATAKA TAX ON PROFESSIONALS

In exercise of the powers conferred by the proviso to sub-section (1) of Section 10 of the Karnataka Tax on Professions, Trades, Callings and Employments Act, 1976 ( Karnataka Act 35 of 1976), it is hereby notified with immediate effect that from the year commencing on the First Day of April, 2011, every person enrolled under said Act may submit the return prescribed in Form 4-A and may also pay the tax payable by him, electronically through internet in the following manner:

Every such person shall open the website http://ctax.kar.nic.in or http://pt.kar.nic.in and proceed to submit the application by entering the following details with the help of instructions contained in the website.

1.		Return for the year ending on:
2.		Name of the enrolled person:
3.		Full address and Telephone No.:
4.		Enrolment Certificate No.:
5.		Profession, Trade, etc (specify):
6.		Amount of tax payable/paid (specify payment details):
7.		Details of exemption claimed in respect of any partners who have paid tax in other firms or exempt senior citizens or in any other capacity:
	7.1	Name of the person:
	7.2	Full address and Telephone No.:
	7.3	Class of enrolled person (whether individual, partnership firm company and others, etc.)(Specify):
	7.4	Enrollment Certificate No.
	7.5	VAT TIN:
	7.6	Payment details:
	7.7	Office in which the payment is made:
8.		PAN of the enrolled person:
9.		In case of partnership firm, details of partners:
10.		Additional places of office/establishment, if any:

(2)

If the person opts for electronic payment of tax, he shall choose the corresponding option and proceed to pay the tax and submit the return. If the return is not filed on or before the 30th day of April of the year, then such person shall pay interest due along with the tax. After successful completion of e-payment, the tax payer shall take a print of the acknowledgement for having paid the tax as well as the certificate.

(3)

Person opting for electronic payment after making the payment electronically, may then proceed to take from his computer a print of the return filed by him.

(4)

In case of a person not opting for electronic payment, after submission of the requisite information including the details of instrument of payment, the computer would generate and display a unique number. The person should note own this number and make payment in the office of the jurisdictional Profession Tax Officer by quoting such number. The payment of tax shall be made on or before the 30th day of April of the year and if the payment of tax is made after 30th day of April, then such payment shall be made along with any interest due.

(5)

The Profession Tax Officer shall verify the contents of the instrument with reference to the details furnished electronically, before acknowledging the payment.

(6)

After acknowledgment of such payment by the Profession Tax Officer, the person making payment may proceed to take from his computer a print of the return filed by him as well as acknowledgment for having paid tax and the certificate.

(7)

In case of a VAT registered dealer, a dealer has to log on to the website http://vat.kar.nic.in , using username and password already provided and enter the details and submit the return along with payment of tax as prescribed for payment of VAT.

(8)

The enrolment certificate and acknowledgment of payment of tax referred to in items 2 and 6 shall be in the following format.

“Acknowledgment of payment of payment of Profession Tax and Enrolment Certificate for the year …………………..

1.	Name of the enrolled person and address:
2.	Enrolment No.:
3.	Profession/Trade/Calling:
4.	Date of commencement:
5.	No. of other places of work/branches………………
6.	No. of employees in the establishment:
7.	Constitution: Individual/Partnership firm/Company/Corporation/Others (Specify):
8.	Payment details:
	i)	Amount:
	ii)	e-Payment CTD Ref. NO./Cheque No/DD.No./Cash Receipt No.
	iii)	Date:
	iv)	Bank:

This is to certify that ………….. ……… engaged in the Profession/Trading/Calling …….. located at ……………….. has been enrolled under the above mentioned Act.

The holder of this Certificate has additional places of work, at the following addresses in the State-

3.
4.

The holder of this Certificate shall pay tax every year as per the Schedule to the KTPTC & E Act, 1976 on or before 30th April of the year.

Place:
Date:	Designation.

(The information the acknowledgment as well as the Certificate is totally based on the details uploaded by the tax payer. The actual liability of the tax shall be as prescribed under the KTPTC & E Act, 1976.)