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 and hawkers etc.
2. Hoteliers, restaurant owners, fast food owners, canteen owners and
similar other business persons,
3. Persons/firms/companies having manufacturing business,
4. Banking and Insurance service providers,
5. Telecom and Entertainment 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, buses, earthmovers,
excavators, dozers etc.
8. Works Contractors and Service Contractors
9. Owners of spa, gymnasium, beauty parlour, wellness center etc.
10. Owners of petrol pumps and LPG distributors
11. Owners of foreign liquor shops
12. Owners of coaching centers, tutorials, training institutes etc.
and all other persons engaged in any profession within the State of Sikkim, that
payment of Profession Tax has fallen due for the Finance Year 2022-23.
The tax can be paid by:
- Challan at any branch of State Bank of Sikkim under revenue receipt
- Account Payee Cheque/ Demand Draft in favour of the Commissioner
of Profession Tax, Commercial Taxes Division, Government of Sikkim.
- NEFT/RTGS to Sikkim State Tax Internet Collection Account Number
2287 of Axis Bank Limited (IFSC Code :UTIB0CCH274)
The defaulter shall be liable to pay interest under Section 14 of the Sikkim Tax
on Professions, Trades, Callings & Employments Act, 2006.