||Detail of the Frequently Asked Question(continuously) Arised Questions
||Details of the done or to be done procedure for solve/removal it
||From when Surat Municipal Corporation has given the authority to collect the tax from the tax payer Under the Profession, business trade and employment tax act, 1976 of Gujarat State?
||Under the notification dt.01/10/06 of Government of Gujarat to given the authority as a collecting agent from the enrollment (E.C) tax payer. After that proceeding of this act from dt.01/04/2008 "Designated Authority" has been declared.
||To whom this act is applicable?
||As per the said related person, class and groups who are included in profession, business, trade and employment in the Gujarat State are included in the schedule entry no. 2 to 10.
Said schedule has been published in the website of Surat Municipal Corporation for information to the public / tax payer.
||From when and where registration will be done under this act?
||Under this act included tax payer will be made registration within 60 days from the date of start the business / profession.
Registration has been done in the zone of Municipal Corporation from where shop, organization, office or place of business located in that zone tax payer will be made registration.
||In which form applicant will make application at the time of registration under this said act and which evidence will be attached with this application?
||For the registration of enrollment certificate with from no.3 tax bill of the property where organization established, evidence of to start the business, evidence copy of Gumasta License, Rent agreement if place is on the rent, if having partnership firm then partnership agreement, if organization is private public limited company then copy of memorandum of association and article of association will be submitted by the tax payer.
||From which date tax amount will be paid by the tax payer who holding the enrollment certificate (E.C) during the financial year?
||Generally profession tax of whatever financial year will be paid within 30th September who are registered before 30th September.
||Where and in which office paid the Enrollment / E.C. tax payer?
||Said tax amount will be paid in the City Civic Center of the zone where organization of the tax payer situated.
||How much interest will be collect for the late payment of said tax?
||On the late payment of the said tax monthly @ 1.5 % means annual @ 18 % interest will be payable.
||In which rate penalty will be paid for the late registration and payment by the enrollment /E.C tax payer?
||For E.C. tax payer as per the rules @ 48% interest amount of the profession tax after 30th September. In the October month defaulter tax payer will be given demand notice as per from – 12, and if they will not pay the profession tax will be collected as per under stated with interest on principal amount.
|From 1st November to 31st December
|From 1st January to 31st March
|From 1st April to 30th June
|From 1st July
||If any organization having one or more branches/division pay separate profession tax by obtaining separate number or not?
||Under the notification, dtd. 01/04/2008 of government if any firm, company, corporation or other established organization association, any society club or association's every branch assumed as a separate person for assessment of taxes and purposes to received taxes. Therefore These type of all branches/divisions get obtain separate enrollment or to pay separate professional tax for it.
||When and in which circumstances enrolled/E.C. Tax payers will have get release from to pay profession taxes?
||(1) More than 65 year's alive person.
(2) Person who gave 40% or more physical defect whom having certificate of civil surgeon.
(3) Tax payers who having yearly turnover less than Rs.2.5 Lack as per stated in entry no.7.
||Which professions to pay the profession tax Under this act?
||All the registered partnership firms, all the factory owners, all the shopkeepers, all the merchants whose yearly turn over is more than Rs.2.50 lack, permit holder of the transport vehicle, money financer, owner of the petrol pumps, Limited Companies, all the banks, Cooperative societies, Estate Agents, Brokers, Building Contractors, all video parlors, video libraries, other professions like legal advisors, solicitors, doctors, Insurance Agents, etc…. (For full list to see the schedule)
||If not paying such tax, which is to be paid every year?
||Designated authority can collect taxes, penalty and interest by selling the property of the defaulter, by putting attachment on the bank account, and also by filed police case.
||In the salary dearness allowance also be included?
||In salary basic salary in addition dearness allowance and other whatever extra wages regularly receive to the staff that all the facilities and share from the profit paying in place of salary that it will all included (as per the term stated in Section-17 of Income Tax Act.)
||Which is not included in the salary?
||Any type of bonus and gratuity not to be included in it.
||Such staff member how much tax pay in every month?
||If monthly salary-
1. If less than Rs.2,999.99/- than zero.
2. If Rs.3000/-to Rs.5,999.99/- than every month Rs.20/-
3. If Rs.6000/-to Rs.8,999.99/- than every month Rs.80/-
4. If Rs.9000/- to Rs.11,999.99/- than every month Rs.150/- professional tax will be liable to pay.
5. If Rs.12000/- to more than every month Rs.200/- professional tax will be liable to pay.
Remarks : As per the notification dtd.01/04/2013 of the Government of Gujarat Monthly salary wages stated in the Sr.No.2 for which profession tax is become"00".
||How this tax paid by the staff?
||This tax not to pay by staff self but employer of the staff will have deduct it from his salary and to pay it designated authority means Surat Municipal Corporation. Thus responsibility to pay this tax is of on the employer.
||If employer will not to pay the profession tax by deducting from the salary?
||If, employer will not to pay by such way by deducting tax from salary than designated authority having authority to collect due amount from the faulty employer under the land revenue code, such authority will be attached tha bank account of employer and make prosecution (Police Case) under the provision of law.
||Should compulsory registration necessary to Employer?
||Employer should compulsory make registration if any one of the staff member will have to deduct the tax.
||Any form will be decided for registration?
||Yes, application has been done in Form No.1.
||What is the arrangement to deposit such tax by employer?
||If employer having 20 members of staff than after completing the month within 15 days and if numbers of staff member is less than 20 than after completing three month within 15 day deposited by complete the detail declaration on form No.-5.
||If any of the employer will not deposited the tax amount by deducting from the salary of staff member within time in designated authority than what to do?
||For whatever time late payment for that time interest will be paid @18% yearly.