FAQ: Do Public Institutions (Institutions, board or body established by or under any law and excludes any company as defined in the companies act ,co-operatives, close corporation, trust or water service provider) need to register for Income Tax?

A public institution will have to register for income tax at any time when it becomes liable for any normal tax, or liable to submit any return. According to the annual notice issued by the Commissioner, public institution has to submit a tax return.

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