The Income Tax Ordinance, 2001
Non-resident aircraft owner or charterer.-
A non-resident owner or charterer of an aircraft (Words
"shall be" omitted by Finance Act, 2003)
liable for tax under section 7, or an agent authorised by the non-resident
person for this purpose, shall furnish to the Commissioner, within forty five
days from the last day of each quarter of the financial year, a return, in
respect of the quarter, showing the gross amount specified in sub-section (1) of
section 7 of the nonresident person for the quarter.
Where a return has been furnished under sub-section (1),
the Commissioner shall, after calling for such particulars, accounts or
documents as he may require, determine the amount of tax due under section 7 by
the non-resident person for the quarter and notify the non-resident person, in
writing, of the amount payable.
The non-resident person shall be liable to pay the tax
notified under subsection (2) within the time specified in the notice and the
provisions of this Ordinance shall apply to such tax as if it were tax due under
an assessment order.
Where the tax referred to in sub-section (3) is not paid
within three months of service of the notice, the Commissioner may issue to the
authority by whom clearance may be granted to the aircraft operated by the
non-resident person a certificate specifying the name of the non-resident person
and the amount of tax due.
The authority to whom a certificate is issued under
sub-section (4) shall refuse clearance from any airport in Pakistan to any
aircraft owned or chartered by the non-resident until the tax due has been paid.