(n)        investor means every person who invests in securities and includes every broker who makes investments in such securities; and

(o)        jurisdiction of tax authority means the jurisdiction of the tax office in which business of the securities is being carried on by a person and where such business is carried on in more then one place, the person's principal place of business.

(2)  All other words and expressions not specifically defined in these rules shall have the meanings assigned to them under the Ordinance.

13M.  Quarterly statements.—Quarterly statements shall be e-filed in the following format, namely:—

STATEMENT OF CAPITAL, GAINS TAX LIABILITY

PART – I

Particulars of investor's account

1.         Investor's Name(s)

            (i)         ……………………………………………

            (ii)        ……………………………………………

            (iii)       ……………………………………………

2.         Complete Address(es)

            (i)         ……………………………………………

            (ii)        ……………………………………………

            (iii)       ……………………………………………

3.         Brokerage Account No. ………………………………

4.         Date of Opening of Brokerage Account ………………

5.         Type of Account (individual, joint, AOP, firm, company) ……………………………………………

6.         Name of Brokerage Firm/ Company ……………………

7.         Contact No. and Address of Brokerage Firm/ 

Company ………

8.         CDC sub account No…………………………………

9.         Total Value of Shares earned in account as on 30th June…………………………………………………

10.       Total Cash carried in account as on 30th June ……………………………………..

11.       Tax period (tax year/quarter) ………………………….

12.       Capital gain during the tax period ………………………

13.       Capital Loss during the tax period ………………………

14.       Net gain/loss …………………………………………….

15.       Tax on capital gain payable for the tax period ………….

            (Calculated in part II, III & IV of summary of transactions)

                        Investor's Name. ………………………………

                        Signature ………………………………………

                        Date ……………………………………………

Part-II

Summary of Shares Held upto six months – Tax payable @ 10%

Sales

Purchases

Capital Gain (Loss)

CGT payable

Date ofSale

Particulars of Shares

No. of Shares

Saleprice per share

SaleProceeds

Date of purchase

Particulars of shares

No. of Shares

Purchase price per share

Total Purchase price

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

            Investor’s Name ….………………………………………………

            Brokerage Account No ….………………………………………

            Signature ….………………………………………………………

            Date ….…………………………………………………………

Part-II

Summary of Shares Held upto six months – Tax payable @ 10%

Sales

Purchases

Capital Gain (Loss)

CGT payable

Date ofSale

Particulars of Shares

No. of Shares

Saleprice per share

SaleProceeds

Date of purchase

Particulars of shares

No. of Shares

Purchase price per share

Total Purchase price

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

            Investor’s Name ….………………………………………………

            Brokerage Account No ….………………………………………

            Signature ….………………………………………………………

            Date ….…………………………………………………………

Part-II

Summary of Shares Held upto six months – Tax payable @ 10%

Sales

Purchases

Capital Gain (Loss)

CGT payable

Date ofSale

Particulars of Shares

No. of Shares

Saleprice per share

SaleProceeds

Date of purchase

Particulars of shares

No. of Shares

Purchase price per share

Total Purchase price

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

            Investor’s Name ….………………………………………………

            Brokerage Account No ….………………………………………

            Signature ….………………………………………………………

            Date ….…………………………………………………………

PART -V 

AFFIDAVIT

I …………………………………. S/O …………………………. CNIC No ………………………………………………….….. resident of …………………….. holding brokerage account No ………………… with the brokerage firm and holding CDC sub-account No ……………….. with Central Depositary Company do hereby solemnly affirm that particulars of my account given in Part I and the particulars of share transactions conducted during the tax period given in Part – II, III and IV of the summary of share transactions are true and correct and in accordance with the ledger statements and CDC statements of my account for the above mentioned tax period.

I further affirm that nothing has been concealed or incorrectly stated regarding my account. I know that in case any particulars of my account and share transactions conducted during the above mentioned tax period and given under Rule 13M of the Income Tax Rules, 2002 as mentioned above are found to be false being not in conformity with ledger statements and CDC statements of my account, I am liable to be penalized in accordance with Rule 13K of the Income Tax Rules, 2002.

                                    Deponent (investor's name)

                                    Signature

                                    Date".

Part-II

Summary of Shares Held upto six months – Tax payable @ 10%

Sales

Purchases

Capital Gain (Loss)

CGT payable

Date ofSale

Particulars of Shares

No. of Shares

Saleprice per share

SaleProceeds

Date of purchase

Particulars of shares

No. of Shares

Purchase price per share

Total Purchase price

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

            Investor’s Name ….………………………………………………

            Brokerage Account No ….………………………………………

            Signature ….………………………………………………………

            Date ….…………………………………………………………

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