In pursuance of rule 11 of the Sikkim Tax on Professions, Trades, Callings &
Employment Rules, 2006 it is hereby notified to:
1. Traders including wholesalers, retailers, mela/exhibition organizers, hawkers etc.
2. Hoteliers, Resort owners, guest house owners, holiday home owners, homestay owners, restaurant owners, fast food joint owners, canteen owners, liquor bar owners, banquet hall owners etc.
3. Persons/firms/companies having manufacturing business
4. Banking and Insurance service providers
5. Telecom and Internet service providers
6. Professionals including Lawyers, Doctors, Chartered Accountants, Architects, Practitioners, Journalists, Insurance Agents, Surveyors etc.
7. Owners of local taxi, mainline taxi, trucks, trippers, dumpers, buses, earthmovers, excavators, bull-dozers, rock-breakers etc.
8. Persons/firms/companies supplying courier and delivery services
9. Works contractors and Service contractors
10. Owners of spa, gymnasium, beauty parlour, wellness center etc.
11. Owners of petrol pump and LPG distributor
12. Owners of liquor shop
13. Owners of coaching center, tutorial, training institute etc.
14. Owners of cinema hall, theater, cable network and video parlour.
15. Owners of casinos
16. Owners of online lottery terminal
17. Owners of online gaming counter and all other persons/firms/companies engaged in business of supply of goods or service or both within the State of Sikkim, that payment of Profession Tax has fallen due for the Finance Year 2023-24.
The tax can be paid online as registered member of Taxpayer Club at www.sikkimtax.gov.in or by drawing Bank Receipt from any branch of State Bank of Sikkim under revenue receipt head 0028-107.
The defaulter shall be liable to pay interest under Section 14 of the Sikkim Tax on Professions, Trades, Callings & Employments Act, 2006.