Professional Tax in Mizoram Professional Tax in Mizoram

Some states of India levy a professional tax on working people, salaried persons, self-employed and business professionals. Each state has separate norms, eligibility, and tax slab for professional tax. Here, we discuss the professional tax system of Mizoram; the state government has distinct tax eligibility, registering procedures, tax slabs, and penalties. The professional tax system is regulated under the act and rule of The Mizoram Professions, Trades, Callings and Employments Taxation Act, 1995, and The Mizoram Professions, Trades, Callings and Employments Taxation Rules, 1996.

Applicability of Professional Tax in Mizoram

Working individuals, salaried employees, self-employed people, and business professionals are supposed to pay professionals to the state government where the tax is applicable. While considering with the eligibility criteria to pay the professional tax in Mizoram are listed down below:

  1. Individuals who make revenue in Mizoram in any form, including self-employed, salaried individuals, and business professionals who earn more than the minimum amount in the tax slab, are eligible to pay professional tax.
  2. The eligible person registered for professional tax on the official Mizoram government website.
  3. Professionals who earn more than Rs.50000.00/— are eligible to submit their tax returns every month on or before the due date of each month.
  4. Professionals who earn less than Rs.50000.00/—must file their tax returns on or before March 31st.
  5. If any incorrect documents or tax returns are filed with any missed documents, they can be filed again.

How Do You Register for Professional Tax in Mizoram?

The state government has a separate portal where one can check their eligibility and register themselves if they are eligible to pay the tax. They must know the registration procedure and the required documents in such cases.

The procedure and required documents are listed below:

  1. You must submit Form 1 within 30 days on the Mizoram State Sales Tax Department website.
  2. Memorandum Of Association
  3. Articles Of Association
  4. PAN Card
  5. Lease Agreement
  6. Passport Size photo
  7. ID proof
  8. Fees if applicable.

With these listed documents, one can apply. Once it is successfully cleared, the candidate can get a registered number to pay the professional tax.

Mizoram Professional Tax Exemption

The exemption is based on state norms and guidelines and is regulated by the state sales tax department overall. Individuals or business professionals who earn less than the minimum taxable salary range stated in the Mizoram tax slab are exempt from paying professional tax.

Professional Tax Slab Rates in Mizoram

All state governments’ tax slabs that levy professional tax are different. The tax slab rate of Mizoram varies for individuals with different salary ranges. One must know their taxable amount to check whether the deducted amount is applicable. One can raise a query to correct it if it is deducted more or less than the stipulated tax range. The professional tax slab of Mizoram is given below.

Sr No. Salary range monthly Taxable amount monthly Total taxable amount per year.
1 Below ₹5,000 ₹00 ₹00
2 Between ₹5,001 To ₹8,000 ₹75 ₹900
3 Between ₹8,001 To ₹10,000 ₹120 ₹1,440
4 Between ₹10,001 To ₹12,000 ₹150 ₹1,800
5 Between ₹12,001 To ₹15,000 ₹180 ₹2,160
6 Above ₹15,001 ₹208 ₹2,500

Filing Professional Tax Returns in Mizoram

The due date is the same for all, but the time varies based on the enrollment done. If the eligible individuals are registered before May 31st, they are supposed to pay on or before June 30th of the year. If the registration is done after May 31st, the individuals have a short period as they are subject to pay the tax within one month.

Conclusion

Individuals who earn through self-employment or work for any organization or business have to pay professional tax to the state government. If an individual is working in Mizoram and generating revenue, they must check their eligibility to pay the tax. They have to register by following the registration steps discussed in this article. One can know their taxable amount from the tax slab provided by the state government of Mizoram.

Frequently Asked Questions

Are Freelancers Able to Pay Professional Tax in Mizoram?

Yes, they also fall under the self-employed category, and if their income meets the eligibility criteria to pay professional tax, they must pay it.

What Is the Maximum Payable Amount for Professional Tax in Mizoram?

The central government states the maximum taxable amount for professional tax, and all states follow that as Rs.2500.00/-

What Happens if I Submit the Wrong Documents for Professional Tax Registration?

If you provide the wrong documents or fail to submit any required documents, your application will be returned. In that case, you will need to register again in the official portal.

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