Value Added Tax (VAT) in Pakistan  Analysis of enforcement problems By Dr. Ikramul Haq I. INTRODUCTION The enforcement of sales tax [since 1990 it has been undergoing a gradual shift from General Sales Tax (GST) to Value Added Tax (VAT) type] in Pakistan is becoming more and more difficult and highly controversial, as hostility and...Read More

ByDr. Ikramul Haq* The persistent failure of our financial managers and tax collectors to overcome fiscal deficit and remove fiscal imbalances has created a situation where the very economic survival of the country is at stake. Our economic survival now lies in collecting taxes wherever due by abandoning the policy of appeasement towards the power...Read More

Dr. Ikramul Haq The persistent failure of our financial managers and tax collectors to overcome fiscal deficit and remove fiscal imbalances has created a situation where the very economic survival of the country is at stake. Our economic survival now lies in collecting taxes wherever due by abandoning the policy of appeasement towards the powerful...Read More

Dr Ikramul Haq[1] The tall claims made by the government about six months back that by 1st January 2001, it would introduce majors tax reforms and even promulgate a new Income Tax law proved to be yet another promise not kept. The deadline has now been extended to budget time when the finance ordinance will...Read More

By Dr.Ikramul Haq Dr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 7226953, e-mail: irm@brain.net.pk; website: http://www.paktax.com.pk). He is a member of the visiting faculty of the Institute of...Read More

Illegal, ill-advised and unconstitutional   Dr. Ikramul Haq[*] The Central Board of Revenue (CBR), apex administrative authority responsible for collection of federal taxes, has come up with an innovative way to realise its targets fixed for sales tax by penalizing the manufacturing sector forcing it not to sell “raw material” to non-registered persons. It can...Read More

VAT/GST Enforcement: A Critical Analysis By Dr.Ikramul Haq Dr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 7226953, e-mail: irm@brain.net.pk; website: http://www.paktax.com.pk). He is a member of the visiting...Read More

CBR’s nawa tamasha Dr. Ikramul Haq[*] The Central Board of Revenue (CBR), apex administrative authority responsible for collection of federal taxes, has come up with an innovative way to realise its targets fixed for Sales Tax by penalizing the manufacturing sector forcing it not to sell “raw material” to non-registered persons. It can be called...Read More

By Dr. Ikramul Haq Dr. Ikramul Haq, a leading international tax counsel, is a well-known author specialising in international tax, press, intellectual property, corporate and constitutional law. Dr. Ikram is Chief Partner of Lahore Law Associates (fax: +92 42 7226953, e-mail: irm@brain.net.pk; website: http://www.paktax.com.pk). He is a member of the visiting faculty of the Institute...Read More

Dr Ikramul Haq[1] The tall claims made by the government about six months back that by 1st January 2001, it would introduce majors tax reforms and even a new Income Tax law proved to be yet another promise not kept. The deadline has now been extended to the budget time when the Finance Ordinance will...Read More