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Professional Tax is an Indirect Tax. It is the revenue of a state. The Odisha State charges professional Tax on Professions, Trades, Callings, and Employment. In exercise of the powers conferred by section 32 of the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000 (Odisha Act 7 of 2000), the State Government does at this moment make the following rules, namely: - CHAPTER - I Preliminary 1. Short title and Commencement - (1) These rules may be the Odisha State Tax on Professions, Trades, Callings and Employments Rules, 2000. (2) They shall come into force on the date of their publication in the Odisha Gazette. 2. Definitions - (1) In these rules, unless there is anything repugnant in the subject or context, - (a) "Act" means the Odisha State Tax on Professions, Trades, Callings and Employments Act, 2000; (b) "Additional Commissioner of Profession Tax" means the Additional Commissioner of Sales Tax appointed by the Government under the Odisha Sales Tax Act, 1947; (c) "Assistant Commissioner of Profession Tax" means the Assistant Commissioner of Sales Tax appointed by the Government under the Odisha Sales Tax Act, 1947 ; (d) "Assistant Profession Tax Officer" means the Inspector of Sales Tax appointed under the Odisha Sales Tax Act, 1947 ; (e) "form" means the form appended to these rules ; "Government Treasury" means, the Treasury, Special Treasury or Sub-Treasury of the District or sub-division or any place as the case may be, where the place of work of a person or an employer is situated, or if the person or employer has more than one such place, where his chief place of work or business, within that jurisdiction is situated; (g) "Half year’’, for these rules, means six months commencing from the 1st of April and the 1st October as the case may be; (h) "place of work" about a person or employer means the place where such person or employer ordinarily carries on his profession, trade, calling, or employment or the place where salary and wages are disbursed to an employee; (i) "Profession Tax Officer" means the Sales Tax Officer appointed by the Government under the Odisha Sales Tax Act, 1947 ; (j) "Quarter" means three months ending on the 31st of March, 30th of June, 30th of September, or 31st of December as the case may be; (k) "Section" means a section of the Act. (2) Words and expressions used but not defined in these rules, unless the context otherwise requires, shall have the same meaning as respectively assigned to them in the Act. CHAPTER –II 3. Profession Tax Authorities - (1) The authorities to be appointed to assist the Commissioner shall be of the following designations, namely:- a) Additional Commissioner of Profession Tax; b) Assistant Commissioner of Profession Tax; c) Profession Tax Officer; and d) Assistant Profession Tax Officer. (2) The authorities specified in sub-rule (1) shall exercise such powers and perform such duties as may be conferred or imposed by or under the provisions of these rules within such local areas as may be assigned to them by the Commissioner, by notification, from time to time. (3) The Additional Commissioner of Profession Tax, the Assistant Commissioner of Profession Tax, the Profession Tax Officer, and the Assistant Profession Tax Officer shall be under the administrative control of the Commissioner. (4) Subject to such conditions and restrictions as the Government may, by general or special order, impose, the Commissioner may, by orders in writing delegate any of his powers and duties under the Act or these rules to any person appointed under sub-rule (1), to assist him. (5) The Commissioner may, by order in writing, delegate the functions of any Profession Tax Officer to such Assistant Profession Tax Officer, subject to such conditions, as may be specified by him in that order. ^ Top CHAPTER –III 4. Grant of Certificate of registration - (1) An application for grant of certificate of registration under sub-section (1) of section 6 shall be in duplicate in Form-I, and an applicant having places of work within the jurisdiction of different Assessing Authorities shall make an application for registration to the Assessing Authority within whose jurisdiction his principal place of work or business is situated. (2) On receipt of an application under sub-rule (1) for registration, the Assessing Authority shall grant, to the applicant, a certificate of registration by signing the appropriate column of Form I and a copy of such certificate shall be given to the applicant within thirty days of receipt of application, if he is satisfied that the application is in order and the necessary particulars have been furnished by the applicant. The corrections, if any, in the application shall be authenticated by the applicant as well as the Assessing Authority. (3) If the Assessing Authority finds that the application is not in order or all the particulars necessary for registration have not been furnished, he shall direct the applicant to rectify the application or to furnish such additional information as may be necessary. After considering the revised application or the additional information, if any, the Assessing Authority shall grant the certificate by signing the appropriate column in Form-I or reject the application for registration, within thirty days of receipt of the revised application, after giving the applicant an opportunity of being heard, and by passing a speaking order of rejection of the application. (4) Where the applicant has more than one place of business in Odisha under the jurisdiction of different Assessing Authorities, the copies of the certificate of registration shall be endorsed to the respective Assessing Authorities by the authority granting such certificate of registration. (5) Where the applicant is also an assessee and liable to obtain a certificate of enrolment, the certificate of registration under sub-rule (2) or (3) shall be deemed to be the certificate of enrolment. 5. Grant of Certificate of Enrolment - (1) An application for a certificate of enrolment under sub-section (2) of section 6 shall be in Form-II and an applicant having more than one place of work in Odisha shall be granted only one certificate of enrolment. (2) Where an applicant has more than one place of work in Odisha, he shall make a single application in respect of all such places, specifying therein one of such places as the principal place of work for the purposes of these rules and submit such application to the Assessing Authority within whose jurisdiction the said principal place of work is situated. (3) On receipt of an application in Form-II, the Assessing Authority may require the applicant to furnish such additional information or evidence, as may be considered necessary, for determining the amount of tax payable by him in accordance with the Schedule to the Act. (4) After considering the application and such additional information or evidence furnished, if any, the Assessing Authority shall grant a certificate of enrolment by signing appropriate column of Form II or reject the application, within thirty days of receipt of such application after giving the applicant an opportunity of being heard, and by passing a speaking order of rejection of the application. The corrections, if any, on the application shall be authenticated by the applicant and by the Assessing Authority. (5) Where the applicant has more than one place of work in Odisha under the jurisdiction of different Assessing Authorities, the copies of the certificate of enrolment shall be endorsed to the respective Assessing Authorities by the authority granting such certificate of enrolment. 6. Amendment of Certificate of registration - (1) Where the holder of a certificate of registration granted under rule 4 desires the certificate to be amended, he shall submit an application in Form-I for the said purpose to the Assessing Authority, setting out the particulars in respect of which he desires such amendment and reasons therefor together with the certificate of registration, and thereupon the Assessing Authority may, if he is satisfied with the reason given, make such amendments as he thinks necessary in the certificate of registration. (2) Notwithstanding anything contained in sub-rule(1), where consequent upon the amendment of the Schedule to the Act, the class of assessees or the rate of tax payable under the Act is or both are changed and a new class of assessees or a new rate of tax is or both are specified, then the class of assessees or the rate of tax mentioned in the certificate of registration granted under rule 4 to the holders of such certificate prior to such amendment shall stand changed respectively to the new class of assessees or the rate of tax or both so specified in the said Schedule with effect from the date of coming into force of such amendment. 7. Assignment of registration enrolment numbers and marks - The Assessing Authority shall assign to each person or employer, as the case may be, under these rules, a number and a registration mark in the manner as would be specified by the Commissioner from time to time. 8. Validity of enrolment - (1) A certificate of enrolment granted under rule 5 shall remain valid so long as it is not canceled under sub-rule (2) of rule 9. (2) An application for amendment of certificate of enrolment shall be made in Form II to the Assessing Authority, who may, on receipt of such application require the applicant to furnish such additional information or evidence as may be necessary for determining the amount of tax payable by the applicant as specified in the Schedule to the Act, and upon determination of the amount of tax so payable by the applicant, the Assessing Authority shall make necessary amendment in the certificate of enrolment under his signature with date indicating the year from which the tax at the revised rate shall be payable. (3) Notwithstanding anything contained in sub-rule (2), where consequent upon amendment of the Schedule to the Act, the class of assessees or rate of tax payable under the Act is or both are changed and a new class of assessees or a new rate of tax is or both are specified, the class of assessees or the rate of tax payable or both as mentioned in the certificate of enrolment granted under rule 5 to the holders of such certificates before such amendment shall stand changed respectively to the new class of assessees or the new rate of tax or both so specified in the said Schedule with effect from the date of coming into force of such amendment. 9. Cancellation of registration enrolment - (1) The certificate of registration granted under rule 4 may be canceled by the Assessing Authority when he is satisfied that the employer to whom such certificate was granted has ceased to be an employer. (2) The certificate of enrolment granted under rule 5 may be canceled by the Assessing Authority when he is satisfied that the enrolled person is dead or that his liability to pay tax has ceased: Provided that where consequent upon the amendment of the Schedule to the Act, the rate of tax payable by such person is specified as nil but he continues in his profession, trade, calling, or employment, the certificate of enrolment shall not be canceled. 10. Display of certificate - The holder of the certificate of registration shall display, conspicuously at his place of work, the certificate of registration. 11. Issue of a duplicate copy of the certificate of registration or enrolment - If a certificate of registration or a certificate of enrolment granted under these rules is lost, destroyed, or defaced, the holder of such certificate shall apply to the Assessing Authority for a duplicate copy of such Certificate with a fee as specified in rule 25 of these rules and after necessary verification, the Assessing Authority shall issue to the holder of the certificate a copy of the original certificate and the copy so issued shall bear the endorsement " Duplicate Copy". 12. Certificate - The certificate to be furnished by a person to his employer or employers under the second proviso to section 5 shall be in Form III or IV, as the case may be. ^ Top CHAPTER- IV 13. Payment of tax by employer – (1) Every employer, registered under the Act, shall pay to Government Treasury the full amount of tax payable by him every month as shown in the certificate of registration by the last day of the succeeding month. (2) The employer shall furnish a return in form V to the local Assessing Authority accompanied by a copy of the receipted Treasury challan in Form O.T.C.-6 in token of payment of tax or by a Government cheque / R.B.I. cheque / Bank draft / Banker’s cheque / a cheque certified by the Bank as good for payment, drawn in favor of the Assessing Authority together with a challan in Form O.T.C.-6 in triplicate, duly filled in by the employer. (3) The employer required to pay any amount of tax, penalty, interest or composition money under provisions of the Act other than the amount payable under sub-rule (1) shall credit the same in the manner as specified in sub-rule (2). (4) Notwithstanding anything contained in sub-rule (1), a registered employer, having more than one place of work under the jurisdiction of different Assessing Authorities, shall furnish a consolidated return and pay taxes in Form-V in his principal place of work specified in respect of all the places of work in the certificate of registration under rule 4. (5) Notwithstanding anything contained in sub-rule (1), a registered employer may, by a written application to the Commissioner, seek permission to furnish quarterly or yearly return and the Commissioner may, after hearing the applicant permit him, by an order in writing, to file returns quarterly or yearly subject to such conditions as would be specified in that order. 14. Deduction of tax from salary or wages - (1) The Treasury Officer, Special Treasury Officer, the Sub-Treasury Officer or the Pay and Accounts Officer, the Drawing and Disbursing Officer as the case may be, shall be responsible for deductions of due amount of tax from the pay bill of the Government servants as referred to in sub-clause (i) of clause (e) of section 2. The deduction shall be made every month and the salary or wages of such an employee for the month of February shall not be permitted to be drawn unless the balance tax due for the period from March to February or part thereof or from the month in which the employee has the liability to pay tax up to the month of February, as the case may be, has been fully deducted and credited to the Government account under appropriate head of account. (2) Where the salary of an employee is drawn by presentation of bills in the Treasury, the deduction and credit of tax shall be made in the following manner, namely : - i) The Drawing and Disbursing Officers shall furnish, the salary bills along with the deduction of tax in Form VI in duplicate, to the Treasury. ii) On receipt of the Form as referred to in clause (i), the tax so deducted shall be accounted for in the Receipt Schedule under the Head of Account – "0028 – Other Taxes on Income and Expenditure – 107 – Taxes on Professions, Trades, Callings and Employments – 9913780 – Taxes on Profession". One copy of Form VI shall be sent to the local Assessing Authority along with the monthly Receipt Schedule and other copy of Form VI shall be sent to the Accountant General along with the monthly Receipt Schedule at the time of submitting monthly account. iii) Where the tax is intended to be paid directly by the Drawing and Disbursing Officer or other authorised officer in the Treasury, the same shall be paid through Challan in triplicate in OTC Form No.6. iv) The concerned Treasury Officer / Special Treasury Officer, on receipt of the paid vouchers from Bank, shall make necessary entries in the relevant payment and receipt register after detaching both copies of Form VI. After entry of the Sl.No. and date in the Receipt Schedule alongwith the T.V. No. and Date of the Bill in the said Form, one copy shall be sent to the Local Assessing Authority and the other copy shall be sent to the Accountant General, Odisha alongwith a copy of the Recovery / Deposit Receipt Schedule in the monthly account. v) The concerned Treasury Officer / Special Treasury Officer shall send one copy of the monthly Schedule of Recovery / Deposit of tax to the Local Assessing Authority and the Accountant General, Odisha alongwith the copies of Form VI and challan in proof of the entries in the Receipt Schedule. (3) Where the salary of an employee is drawn other than the mode of presentation of bills in the Treasuries, the amount of tax so deducted from the monthly salary of the employee, by the Registered Employer, shall be credited to the Government account through Treasury challan under the head "0028 – Other Taxes on Income and Expenditure – 107 – Taxes on Professions, Trades, Callings and Employments – 9913780 – Taxes on Profession" within fifteen days from the date of drawal of salary, or shall be remitted to the Local Assessing Authority in the shape of Government cheque / R.B.I. cheque / Banker’s cheque / Cheque certified by the Bank as "good for payment" alongwith a challan in Form O.T.C.-6 in triplicate with a statement in Form VI. (4) The Commissioner may, if he considers necessary, require the Drawing and Disbursing Officer, the Treasury Officer, Special Treasury Officer or the Sub-Treasury Officer or the Pay and Accounts Officer, as the case may be, to furnish to him a statement relating to payment of salary made to the Government servants during any specific period and such statements shall show the name of the employees, the details of salary drawn, the amount of tax deducted therefrom and the period to which the tax relates. (5) The Treasury Officer, the Special Treasury Officer, the Sub-Treasury Officer or the Pay and Accounts Officer, Drawing and Disbursing Officer or the Assessing Authority who is under employment of the Government shall be deemed to be a collecting agent appointed under section 14 of the Act. (6) Notwithstanding anything contained in sub-rule (1), the liability of an employee to pay tax shall not cease until the amount of tax due from him has been fully paid to the Government account and without prejudice to the provisions of the said sub-rule , the said amount may be recovered from him, if the employer or the Assessing Authority is satisfied that the amount has not been deducted from his salary or wages. 15. Notice - (1) The notice under sub-sections (5) and (6) of section 6 shall be in Form VII and the notice under sub-section (3) of section 7 shall be in Form VIII. (2) The notice of assessment under sub-section (1) of section 8 shall be in Form IX and under sub-section (3) of section 8 shall be in Form X and the notice of demand under sub-section (4) of section 8 and for other demands, including the penalty imposed under the Act shall be in Form XI. (3) Before proceeding under sub-section (1) of section 8 on the ground that assessee has filed incorrect or incomplete return, the Assessing Authority shall record the reason or basis for such ground. 16. Payment of Tax by Person - (1) A person, not being an employee as specified in Serial No.1 of the Schedule to the Act, liable to pay tax, shall make payment of the tax through a treasury challan or a banker's cheque or bank draft accompanied with the challan Form in triplicate duly filled in, and shall furnish a Tax Payment Statement in Form XII to the Local Assessing Authority. The tax shall be paid within the period specified in section 10 of the Act. (2) If it comes to the notice of the Assessing Authority that a person enrolled under sub-section (2) of section 6 has failed to pay the amount of tax due from him, in the manner laid down in sub-rule (1), he shall serve on that person a notice in Form XIII requiring him on a date specified in the notice to attend in person or through an authorised representative for showing cause for non-payment of tax and why penalty under sub-section (5) of section 8 of the Act shall not be imposed, after giving the person a reasonable opportunity of being heard and after holding such enquiry as may be deemed necessary or otherwise, and if the Assessing Authority is satisfied that the tax is payable but it has not been paid, he shall serve a notice of demand in Form XIV on that person or his representative to pay the amount within fifteen days from the date of receipt of the notice. (3) If a person, liable to pay tax, has failed to get himself enrolled, the Assessing Authority shall serve on that person a notice in Form XV requiring him, on a date specified in the notice, to attend in person or through an authorised representative for showing cause for such non-enrolment, after giving the person a reasonable opportunity of being heard and after such enquiry as may be deemed fit or otherwise, and thereafter he shall assess the tax due to the best of his judgement and serve on him a notice of demand in Form XVI to pay tax within fifteen days from the date of receipt of the notice. ^ Top CHAPTER – V 17. Refund - (1) When the Commissioner is satisfied that a refund of tax, penalty or interest, if any, is due to a person under section 21, he shall record the same in an order showing the amount of refund due and shall communicate the same to the person or the concerned employer. (2) When an order for refund has been passed under sub-rule (1), the Commissioner shall, if the person or the employer does not apply in writing to the Commissioner within one month of the receipt of the order under sub-rule (1) to accept such excess amount by adjustment against the amount payable for any subsequent period as would be specified by the employer, issue to him a refund payment order subject to the proviso to section 21. ^ Top CHAPTER- VI 18. Shifting of place of work - (1) If the holder of a certificate of registration or a certificate of enrolment in one area shifts his place of work to another area, he shall, within fifteen days of such shifting, intimate the same to the Assessing Authority from whose office the certificate was issued and he shall at the same time send a copy of such information to the Assessing Authority exercising jurisdiction over the area to which the place of work is shifted. (2) With effect from commencement of the month immediately succeeding the month in which the intimation under sub-rule (1) is given, the Assessing Authority, having jurisdiction over the area to which the place of work has been shifted, shall exercise all powers and discharge all functions relating to the determination and recovery of tax and all other matters ancillary thereto in respect of such persons or employers. ^ Top CHAPTER- VII 19. Appeal - (1) An appeal under sub-section (1) of section 15 from an order passed by the Assessing Authority shall lie to the Assistant Commissioner of Profession Tax. (2) No appeal shall be entertained after the expiry of a period of thirty days from the date of receipt of demand notice or the order : Provided that the Assistant Commissioner of Profession Tax may admit an appeal after the expiry of the above period if he is satisfied that there was good and sufficient cause for the delay. 20. Revision - (1) A revision under sub-section (1) of section 16 shall lie, from an order passed in appeal, to the Commissioner of Profession Tax. (2) No revision shall be entertained after the expiry of a period of four months from the date of receipt of the order passed in appeal. Explanation. – In this rule the expression Commissioner shall include an Additional Commissioner of Profession Tax. 21. Application for Appeal or Revision - (1) Application for appeal or revision shall be made in duplicate in Form XVII and shall be presented to the appropriate appellate or revisional authority, as the case may be, by the appellant or applicant in person or through his authorised representative or be sent by registered post to the said authority containing a clear statement of the facts and state precisely the relief prayed for. (2) The application for appeal or revision shall be accompanied by a copy of the order against which appeal or revision is filed as well as other relevant papers and such application shall be duly signed and verified by the appellant or the applicant, as the case may be. 22. Rejection of Application for Appeal or Revision - A petition for appeal or revision not in conformity with these rules may be summarily rejected. 23. Rectification of defects - Any authority under the Act may, on his own motion or on an application being made in this behalf, rectify any arithmetical or clerical mistake or any error apparent on the face of the record in any order passed by such authority including his predecessor in office and any authority subordinate to it : Provided that if an order under this rule has an adverse effect on an employer or a person, no such order shall be passed unless a reasonable opportunity of being heard has been given to such employer or person in Form XVIII : Provided further that no order under this rule shall be passed after expiry of a period of three years from the date of passing of the impugned order. ^ Top CHAPTER-VIII 24. Service of Notice - The service of any notice which is issued under the provisions of the Act, or these rules or which is required to be issued for carrying out the purposes of the Act, may be effected on a person or an employer in any of the following manner, namely : - a) by giving or tendering it to such person or employer or his manager or agent in person, or b) by leaning it at his last known place of business or residence if such person or employer or manager or agent is not available, or c) by sending it to such person or employer by registered post, or d) by affixing it in some conspicuous place at the last known place of work or business or residence of person or employer, or e) by publishing in the local Newspaper wherever it is considered necessary. ^ Top CHAPTER- IX 25. Fees - (1) A fee of rupees ten shall be payable on an application for the grant of a duplicate copy of the certificate of enrolment/registration. (2) Fees payable under sub-rule (1) and fees payable under sub-section (3) of section 15 and sub-section (2) of section 16 of the Act shall be payable in challan in the manner prescribed in rule 13/16 and a copy of the challan shall be attached, by the person, to the application for appeal or revision or application for duplicate copy of certificate of enrolment/registration, as the case may be, in proof of payment of the required fees. CHAPTER- X 26. Copy of order - Whenever any order is passed by any authority affecting any employer or a person, a copy of such order shall be furnished to such employer or person, as the case may be, free of cost.
As per the Odisha Professional Tax Act, every employer liable to pay professional tax on behalf of his employees, to whom he pays salary or wages within the taxable slab limit, must obtain a Professional Tax Registration Certificate.
The following documents are usually required for professional tax registration in Bhubaneswar.
1. Photo Copy of PAN Card
2. Business Mailing Address
3. Nature of Business or Profession
4. Mobile Number and Email ID
No Government fee is required to pay for Professional Tax Registration in Bhubaneswar, Odisha but for P. Tax Enrolment Certificate a small amount has to pay during P. tax Enrolment application.
For the complete registration process, we charge Rs.500 (Five Hundred) only towards our service charges. We raise the bill of our service charge after the generation of the registration certificate. We do not claim any other charges.
We usually take 2 hours to provide a P.Tax Registration Certificate. The applicant has to submit all the required documents before applying for P.Tax Registration after that we start the P.Tax registration process in 30 minutes and we generate a P.Tax Registration Certificate in 1 Day subject to the approval of the concerned authority.
Ans: Every employer is liable to deduct Profession Tax (as per the Schedule to the Profession Tax Act) from the salary/wages paid to his employees & to pay the Profession Tax so deducted.
Ans: Every employer who is liable to pay professional tax on behalf of his employees, whom he pays salary/ wages in the taxable limit is liable to obtain a Certificate of Registration.
Ans: The date of liability will be the date on which the employer disburses salary/wages to any of his employees in the taxable limit, for the first time.
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Disclaimer: There may be variations due to updates by the government. Kindly note that we are not responsible for any incorrect information. If you need information about the "Effective Date, " please visit the Odisha Professional Tax website https://web.odishatax.gov.in/ or consult our tax experts.
Taxmall is the best professional tax registration Consultant in Bhubaneswar now. It provides professional tax registration Services all over Bhubaneswar at a very reasonable price.
Taxmall is the top professional tax registration service provider in Bhubaneswar. The Contact Number of the Top professional tax registration center in Bhubaneswar is 9830017363. Taxmall usually renders services within the scheduled time. If required, it serves reminders by calling, sending SMS & emails. its' Quick Service Support Team is available 24 hours over the phone. For Quick Service Call Now.
You can use our helpline number, for professional tax registration services in Bhubaneswar and nearby areas.
Visiting time: From 10:30 AM to 4:30 PM, every day except Sunday.
Contact Person : Jiban Mohanty
Mobile Number Call: 9830017363
E-Mail: taxmallefile@gmail.com
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