The Finance Department, Manipur on October 11, 2022, issued the Manipur Professions, Trades, Callings and Employments Taxation (Amendment) Rules, 2022 to further amend the Manipur Professions, Trades, Callings and Employments Taxation Rules, 1982.
The following has been amended namely: -
• New rule 3A has been inserted which states “Certificate of registration and enrolment”
• Rule 5 has been substituted to now state “Deduction at source”
• Rule 9A which states the Liability of the enrolled persons etc. has been inserted
• Certain forms have been inserted namely: -
1. Form – XI which states Application for Registration
2. Form – XII which states Certificate of Registration
3. Form – XIII which states Application for Enrolment
4. Form – XIV which states Certificate of Enrolment
5. Form – XV which states Certificate to be furnished by a person to his employer
6. Form – XVI which states Statement of recovery
7. Form – XVII which states Notice to a defaulting enrolled person
8. Form – XVIII which states Notice to an enrolled person communicating the result of proceeding under rule 9A (2)
9. 9. Form – XIX which states Notice to a person who has failed to get himself enrolled or pay tax
This has come into force on October 11, 2022
[Notification No. FX-7/25/2022-e-FD]
