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Membership Terms and Conditions for All Pakistan Taxpayer Associations (APTA)

1. Membership Eligibility

1.1 Membership is open to individuals, businesses, and organizations actively contributing to taxes in Pakistan. Members must be listed on the Active Taxpayer List (ATL) issued by the Federal Board of Revenue (FBR).

1.2 Members must demonstrate:

• Compliance with all applicable tax laws.
• A good reputation and ethical standing.
• Alignment with the objectives and mission of APTA.

2. Membership Categories

2.1 Membership Tiers:

• Platinum Membership: Reserved for taxpayers with an annual income tax contribution exceeding PKR 25 million.
• Gold Membership: For taxpayers contributing PKR 10 million to PKR 25 million annually.
• Titanium Membership: For taxpayers contributing PKR 700,001 to PKR 10 million annually.
• Silver Membership: For taxpayers contributing PKR 100,001 to PKR 700,000 annually.
• Bronze Membership: For small taxpayers with contributions up to PKR 100,000 annually.
• Basic Membership: For startups or individuals with a taxable income of up to PKR 1.2 million per annum, or those currently paying no taxes but intending to comply with tax regulations.

2.2 Special Membership Categories:

• Salaried Members: Subcategories within Platinum, Gold, Titanium, and other tiers are available for salaried individuals at reduced rates.

3. Membership Fee Structure

3.1 Free Membership Period:

• Membership for the tax year 2025 is free for taxpayers registering within February 2025.
• Members who join during this period will receive full membership benefits for the year without paying any fees.

3.2 Paid Membership Fees (Effective from 1st July 2025):

After the free membership period, the following annual membership fees will apply:

• Platinum Membership: PKR 100,000 (Business) / PKR 80,000 (Salaried)
• Gold Membership: PKR 75,000 (Business) / PKR 60,000 (Salaried)
• Titanium Membership: PKR 50,000 (Business) / PKR 40,000 (Salaried)
• Silver Membership: PKR 20,000 (Business) / PKR 16,000 (Salaried)
• Bronze Membership: PKR 10,000 (Business) / PKR 8,000 (Salaried)
• Basic Membership: PKR 5,000 (Both Business and Salaried)

4. Membership Renewal

4.1 Membership is valid for one fiscal year, from July 1 to June 30, and must be renewed annually.

4.2 Renewal fees shall follow the fee structure applicable to the member’s category at the time of renewal.

4.3 Members must submit their most recent Income Tax Return along with the renewal fee to confirm continued eligibility and compliance.

5. Membership Benefits

All members are entitled to the following benefits:

• Participation in General Body meetings, with voting rights as per the membership category.
• Access to taxpayer support services for grievance redressal and legal assistance.
• Networking opportunities with tax professionals, advocates, business leaders, and policymakers.
• Invitations to educational workshops, training programs, and seminars on tax compliance and related topics.
• Policy advocacy through representation of taxpayers' interests to government authorities.
• Access to research reports, newsletters, and exclusive insights into tax-related developments.
• Exclusive invitations for high-tier members (Platinum, Gold, and Titanium) to private networking events, policy discussions, and VIP receptions with government officials and industry leaders.
• Personalized tax consultancy and tailored services for Platinum and Gold members to enhance tax compliance and financial planning.

6. Termination of Membership

Membership may be terminated under circumstances like non-payment of fees, violation of rules, misconduct, or false information submission.

7. Miscellaneous Membership Policies

Membership is non-transferable, fees are non-refundable, and APTA reserves the right to revise membership categories, fees, and policies.

8. Additional Clauses for Transparency and Accountability

All membership applications and renewals shall be subject to verification by APTA’s Membership Verification Committee.