THE GOVERNMENT OF ISLAMIC REPUBLIC OF PAKISTAN
(Name of NGO)
This MOU is made and entered into by and between the Government of Pakistan through the Ministry of Economic Affairs, (hereinafter referred to as “the Government”) and------------------ (hereinafter referred to as “NGO/NPO”), registered under (law) --------------------with Office/Offices at -----Address/Addresses.
Whereas the NGO/NPO -------------------desires to undertake work for the socio-economic /cultural development in Pakistan and for this purpose has sumitted following project(s) through online application, accompanied by requisite documentary information and has been approved by the Economic Affairs Division.
Details/table as per Acknowledgement letter
- To facilitate Contribution of NGOs/NPOs towards Socio-economic development of Pakistan within the ambit of relevant national policies and laws
- To develop a spirit of participation and shared responsibilities between government and NGOs/NPOs.
Now, the EAD is pleased to allow the organization to carry out its operations on the following conditions: -
- This MOU shall be governed by the Constitution, laws, rules, regulations and policies of the Government of Pakistan.
- The EAD may:
- Allow----------to receive foreign contributions including funds, materials and services, emanating from declared sources, through legal channels, subject to reporting requirements.
- Allow ----------to open, maintain and operate accounts for the execution of its work.
Provided that for opening and operating foreign currency accounts, the ----------- shall seek permission of the State Bank of Pakistan, under the applicable law and rules;
- Allow ------------ to maintain its head office at-------------.and to open other offices, if required, with prior written approval of the EAD, subject to the concurrence of the Provincial Government / local government and compliance with applicable law / rules.
- Import / Tax Regulations
- The -----------may avail 100% tax credit subject to the provisions of the Section 100C and approval of the Commissioner Inland Revenue concerned, under Section 2(36) of the Income Tax Ordinance 2001.
- The Organization may import goods free from payment of Advance Income Tax, for exclusive consumption by it or for use in the approved programs, project and activities, subject to the provision of clause (56) of Part IV of Second Schedule to the Income Tax Ordinance 2001. With prior written approval of the Federal Board of Revenue (concerned Commissioner Inland Revenue) For exemption from payment of Custom Duty and Sales Tax, the Organization may import goods for its projects under heading 9903 of Pakistan Customs Tariff and Serial No 46 of 6th Schedule to the Sales Tax Act,1990.
- Submit to EAD annual report of its projects.
- Have its accounts audited from well reputed and registered audit firm and submit audit report to EAD through NGO portal.
- Submit project completion report on NGO portal of EAD.
- Quarterly submit to EAD details of foreign contributions received or expended, details of beneficiaries including third party
- not use any other bank account except the designated account(s) intimated to EAD at the time of application.
- In Case of receipt of adverse report from a relevant stakeholder, EAD may initiate special audit or field inspection of activities /record of the concerned NGOwithin the time specified by EAD
- Immediately stop work on any un-approved project which shall be communicated to concerned NGO by EAD and the same shall be brought into the notice of concerned provincial government and donor.
- Submit details of foreign contributions received from donors.
- Maintain local bank accounts in Pakistan in the name of NGO duly intimated to EAD, for the purpose of project/organization related transactions.
- make all payments through proper banking channels as prescribed per section 21 (l) of Income Tax ordinance 2001 amended up to 30.06.2020 or as revised or amended by Federal Board of Revenue from time to time.
- Submit complete details of third party contractors and service providers including consultants and details of payment made.
- Make full disclosure i.e. provide to EAD, any information as and when required
- The ------------- may file a written request for cancelation of its registration and closing of its activities with 2 months prior notice to the Government for its approval and clearance in accordance with the laid down procedure.
- The NGO/NPO shall not:-
- Submit false information to Government at any stage of application.
- Seek MoU with EAD by means of fraud, false representation or concealment of facts.
- Engage in activities having implications for national security or promote religious intolerance & hatred and ethnic violence.
- Commence activity on foreign funded project, prior to approval and signing of MoU with EAD.
- Involve in money laundering, terror financing/activities
- Employ foreign nationals without prior security clearance.
- Employ any person(s) or in any capacity make link with person(s) who is fugitive of law or absconder or wanted by law enforcement agencies.
Allow its employees and staff members to engage in anti-state activities
- Termination of MOU:
Violations of any provision of this MOU will be dealt in accordance with the relevant law, rules, regulation and policies
- In case of violation of any provisions of this Policy and/or the MOU, EAD shall have the right to suspend or terminate the MOU with the NGO/NPO concerned.
- NGO/NPO found engaged in activities having implications for national security or promote religious intolerance &hatred and ethnic violence shall lead to suspension/ termination of the MOU.
- NGOs/NPOs found involved in money laundering, terror financing/activities will be bound to close their operations immediately and will also be liable to prosecution in accordance with the relevant laws
- Withdrawal of security clearance by a relevant agency
- EAD shall immediately bring the suspension or termination of MoU into the notice of NGO/NPO concerned, donor, MOI and concerned home departments.
- In case of termination of this MOU, the registration of the --------------------- will stand cancelled and it shall cease all its activities forthwith in accordance with procedures laid down in relevant laws.
- Any decision on termination of NGO registration shall be implemented within a period of 60 days, allowing NGO to fulfill all contractual obligations. Winding up of operations will be in accordance with the laid down procedures.
Entry into Force and Duration of MOU
- This MOU shall enter into force on the date of signatures and shall remain valid for a
period of ------- years.
- This MoU shall supersede all previous agreements and MoUs, if any executed by the NGO/NPO with the EAD
- Any additional framework of operations entered into at Provincial or district levels shall not derogate from the provisions of this MoU. In case of any conflict the provisions of this MoU will prevail.
- Renewal of this MoU shall be subject to verification of projects, annual plans of action, annual reports and audited accounts including third party evaluation and other requisite information relevant to this MoU, submitted by the NGO/NPO
In witness whereof, the undersigned representatives, duly authorized by the EAD and the ----------- have signed this Memorandum of Understanding.
Done at Islamabad, on this…………day of……………..… 2021, in English language in two originals, the signatories to retain a copy each.