Draft format for professtion tax reply
denis
(Querist) 27 October 2011
This query is : Resolved
Hi,
We have received notice from profession tax payment as default in filling return and payment of tax under the profession tax act .
They want all the details within 7 days. Can tell me what details need to be submitting ? And how to draft letter to profession tax department for submitting the payment cum challan details.
Regards and thanks
Sankaranarayanan
(Expert) 27 October 2011
who served the notice , by in- person or by post. if by post then contact the concern division and ask the details.
Normally you have to submit the salary details to them
prabhakar singh
(Expert) 27 October 2011
author : Denis !
We could have served you better had it been told by you of which state the matter is.???
In case it relates to Maharashtra,under Section 5(5)The prescribed authority may impose penalty of Rs. 5 for each day of delay in case of an employer for registration and of Rs. 2 for each day of delay in case of any person for enrolment, after giving a reasonable opportunity of hearing.
under Section 5(6)The authority may impose penalty equal to 3 times the tax payable under the Act, after giving hearing opportunity. (Upto 30-4-2002, penalty was restricted to Rs. 1,000/-).
under Section 6(3)Penalty for "late filing of returns " by Employer is RS.300/=
under Section 10 Penalty for "Non-payment or late payment of tax." by Enrollee/Employer may be equal to 10% of the tax due.
Interest on late payment of tax is imposed under section 9 .
There can not a format about a delay explaining application as reason for delay in each case would be different.But it is not some thing great to draft it as one has to state the reasons which prevented him from not filing the returns timely addressed to authority which has served the notice;certainly the ground must not speak about unawareness of law but must be factual circumstances.One can not escape penalty but explanation if found reasonable
,there might be some relaxation in imposition of penalty ,that too only when Act & Rules framed provides for.
