Updated on June 19, 2025 02:53:21 PM
Professional tax is a state level tax which is paid by the persons engaged in any profession, trade, calling or employment. In Mizoram the tax is governed under the Mizoram Professions, Trades, Callings, and Employments Taxation Act, 1995. The major goal of professional tax is thus to generate constant revenues required by the local bodies and the state government for dispensing public service and development ventures. This tax has symmetry between employers and employees and as such it requires one to appreciate the registration process, charges to expect and the likely penalties that the law associates with non-compliance.
While the employer is under a legal obligation to actually deduct the amount of professional tax from the amount paid to the employee and remit the same to the state, the individual or the person practicing different professions also has to discharge his/freedom duties in terms of professional taxes. Registration and proper payment are very important as they help one avoid penalties which may be as a result of late or incorrect payments. Following the provisions of the Mizoram Professions, Trades, Callings, and Employments Taxation Act, 1995, it is possible for the businesses and professionals to enhance their contribution to development of state, as well as to follow the legislation regulating taxes in Mizoram.
Table of Content
Professional tax is the state-level direct tax levied by the different Indian states from individuals and other legal entities involved in different professions, trades, and employment. Income tax is the tax levied by the central government and is the same throughout the country, but the professional tax is the tax that is collected by every state government of India, and that’s why different states have different rates of professional tax and different rules and regulations also.
The ambit of professional tax certification embraces all manner of professions and trades and extends to different professions and professions such as doctors, lawyers, and accountants, as well as business and corporate firms, among others. There are also some differences in the rates of professional tax and its regulations in different states of India depending on the profession or type of business.
Registering for professional tax is beneficial to several parties involved, especially the employer and the employees since it is legal and has practical values. Below are some benefits of professional tax registration:
Online registration of Professional Tax In Mizoram is possible through the official site of Mizoram Commercial Taxes Department. Below is the process to be followed while registering for Professional Tax in Mizoram:
The application for professional tax registration has to be done on Form I if the applicant is an employer or on Form II if he is an employer. This application should be made within 30 days from the period when one is responsible to pay the professional tax.
It can be done online under the reference of the Mizoram Commercial Taxes Department. Candidates are required to complete some of the enclosed forms and submit the necessary enclosures like:
Finally, once the application has been approved, the TIN will be assigned and this will be required in all the transactions that involve taxes.
Once registration is complete, a certificate of enrolment is issued to the employer through which employees’ salaries can be withheld for professional tax.
The documents required for professional tax registration vary depending on whether you are registering as an employer or an individual. Here’s a comprehensive list of the documents typically needed for both types of registrations:
The professional tax in Mizoram is structured based on income slabs:
| Monthly Gross Salary | Amount Payable as Professional Tax |
|---|---|
| Below ₹5,000 | Nil |
| ₹5,001 to ₹8,000 | ₹900 |
| ₹8,001 to ₹10,000 | ₹1,440 |
| ₹10,001 to ₹12,000 | ₹1,800 |
| ₹12,001 to ₹15,000 | ₹2,160 |
| Above ₹15,001 | ₹2,500 |
Note:Professional fees for Professional Tax Registration is ₹2000
Failure to register or pay the professional tax on time can lead to a significant penalty of 1.25% per month may be imposed for late payments.
Conclusion
Mizoram professional tax registration is important for legal consideration and provision for the state’s development. This tax is levied according to the Mizoram Professions, Trades, Callings, and Employments Taxation Act 1995 and is a basic source of revenue to sustain local services and development. Employers and employees are bound to go through the registration process which includes online application at Mizoram Commercial Taxes Department, submission of necessary documents and annual fee according to the income scale. It is very important that a student registers and pays the necessary fees at the right time to avoid charges that are compulsory. To avoid hitches and being on the wrong side of the law, it is advisable to be fully informed on the registration requirement and registration timelines.
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Frequently Asked Questions
The employer as well as the employee has to get himself/herself registered for professional tax in Mizoram. It is the duty of employers to make the necessary deductions and make payments to the state as a tax to be paid by employees so that individuals in the various occupations will ensure that they have complied with the law.
There are several methods of registration namely you can register through the Department of Mizoram Commercial Taxes website. Fill out all the necessary documents and provide your PAN card, Aadhar card, and the proof of business address and get the Taxpayer Identification Number (TIN).
Penalties are possible even for non-registration or delayed payments. For this reason it is very important to operate within the registration parameters and meet payment timelines in order to avoid legal penalties.
The registration is expected to take a few weeks to complete depending on the number of forms and documents being provided. After accepting these duties you will be assigned a TIN (Taxpayer Identification Number) and a Certificate of Enrolment.
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