GUIDELINES FOR ISSUANCE OF TFN TO TAX FREE ENTITIES

GOVERNMENT OF PAKISTAN
REVENUE DIVISION
CENTRAL BOARD OF REVENUE

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C.No.7(11)S(Asstt)/2005(Vol.I).

Islamabad, the 30^th August, 2005.

From:               Saleem Aktar,
                        Second Secretary (Tax Base).
To:                   Ms.Ruqayya Khan,
                        Project Director (NTN),
                        PRAL, Old CBR Building, CDA Block-II, Melody,
                        Islamabad.
Subject:            GUIDELINES FOR ISSUANCE OF TFN TO TAX FREE ENTITIES

I am directed to refer to the subject and to convey following decisions regarding issuance of Tax Free Numbers (TFN):-

i) TFN will be allotted to Embassies and Federal/Provincial Ministries.

ii) Sub-ordinate offices of the Federal/Provincial Ministries will use TFNs of their parent Ministry/Department.
iii) Private entities exempt under Second Schedule to the Income Tax Ordinance, 2001 will be issued a regular

NTN and these entities will avail exemption subject to qualification prescribed under Second Schedule.
iv) Government entities exempt under Second Schedule to the Income Tax Ordinance, 2001 will use TFN of their

parent Ministry/Department and will avail exemption subject to qualification prescribed under Second Schedule.

(Saleem Akhtar)
Second Secretary (Tax Base)