Tax: means any tax imposed under Chapter II (Charge of Tax), and includes any penalty, fee or other charge or any sum or amount leviable or payable under this Ordinance.
Taxpayer: means any person who derives an amount chargeable to tax under this Ordinance, and includes
(a) any representative of a person who derives an amount chargeable to tax under this Ordinance.
(b) any person who is required to deduct or collect tax under Part V of Chapter X and Chapter XII.
(c) any person required to furnish a return of income or pay tax under this Ordinance.
Permanent establishment in relation to a person, means a fixed place of business through which the business of the person is wholly or partly carried on, and includes –
(a)a place of management, branch, office, factory or workshop, premises for soliciting orders, warehouse, permanent sales exhibition or sales outlet, other than a liaison office except where the office engages in the negotiation of contracts (other than contracts of purchase);
(b)a mine, oil or gas well, quarry or any other place of extraction of natural resources; an agricultural, pastoral or forestry property;
(c)a building site, a construction, assembly or installation project or supervisory activities connected with such site or project but only where such site, project and its connected supervisory activities continue for a period or periods aggregating more than ninety days within any twelve-months period ;
(d)the furnishing of services, including consultancy services, by any person through employees or other personnel engaged by the person for such purpose;
(e)a person acting in Pakistan on behalf of the person (hereinafter referred to as the agent other than an agent of independent status acting in the ordinary course of business as such, if the agent –
(i)has and habitually exercises an authority to conclude contracts on behalf of the other person;
(ii)has no such authority, but habitually maintains a stock-in-trade or other merchandise from which the agent regularly delivers goods or merchandise on behalf of the other person; or (f) any substantial equipment installed, or other asset or property capable of activity giving rise to income;