Section 181 – Taxpayer Registration

1. Every taxpayer shall apply in the prescribed form and in the prescribed manner for registration
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. Taxpayer’s registration scheme shall be regulated through the rules to be notified by the board.
4. From tax year 2015 and on-wards, in case of individuals having CNIC issued by the NADRA, CNIC shall be used as NTN.