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Labour Laws Manipur Ministry of Finance Manipur Professions, Trades, Callings and Employments Taxation Act, 1981

Issuance of the Manipur Professions, Trades, Callings and Employments Taxation Rules 2022 regarding certificate of registration and enrollment

11-Oct-2022 | FX-7/25/2022-e-FD

The Government of Manipur has issued Manipur Professions, Trades, Callings and Employments Taxation (Amendment) Rules, 2022 to amend the Manipur Professions, Trades, Callings and Employments Taxation Rules, 1982.
The following are the key highlights of amendment, namely: -
i. An application for certificate of registration under section 6A shall be in Form XI and for certificate of enrollment in Form XIII.
ii. An applicant has more than one place of work, within the jurisdiction of different assessing authorities, shall make an application for registration and enrollment separately to each authority in respect of his place of work within the jurisdiction of that authority.
iii. If the assessing authority finds that the application is not in order or the particulars necessary for registration have not been furnished, he shall direct the applicant to file revised application or to furnish such additional information as may be necessary.
iv. If it comes to the notice of the assessing authority that a person enrolled under section 6A has failed to pay the amount of tax due from him, he shall serve a notice on that person requiring him to appear in person or through an authorized representative for showing cause for non-payment of tax.

For further details, please refer the attached document.

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