By Dr. Ikramul Haq[*] Levying of taxes on “agricultural income” is sole prerogative of the Provinces under the 1973 Constitution of Pakistan (hereinafter: “the Constitution”). In recent years, a number of enactments imposing agricultural income tax (sic) were promulgated in all the four provinces of Pakistan. All of theses failed to address the most important...Read More

By Dr. Ikramul Haq* I.          INTRODUCTION The imposition of sales tax in Pakistan is not new. It has its origin in pre-partition era under the Government India Act of 1935. In recent years, the complexities have arisen in its implementation as the Federal Government, in the name of “documentation of economy”, decided to extend its...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

NEED FOR TAX INTELLIGENCE SYSTEM Dr. Ikramul Haq[1] Pakistan for the last many years has been grappling with the problem of raising revenue to survive as viable economic entity. The ever-increasing fiscal deficit, coupled with mounting debt servicing, is posing a serious threat to country’s economic revival. The economic managers have failed miserably to increase...Read More

The proposed research will cover the following area: INTRODUCTION The issues and problems relating to reforming the tax system in Pakistan can only be tackled through a professional and scientific approach. Inter alia, the most important and urgent task is to analyse causes for inefficiency and corruption rampant in all the tax departments and to...Read More

By Dr. Ikramul Haq* Tinkering with direct and indirect tax laws is becoming increasingly common. Every government in Pakistan, in recent years, made tall claims about reforming the tax system. The present Government, soon after taking over, also constituted an Expert Group (sic) to suggest changes in tax system that had become necessary in the...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). He is also a member of the visiting faculty of the Institute of...Read More

Dr. Ikramul Haq There are about 1.9 million cases pending in the country before all the courts put together and to handle such a huge number of cases there are only about 3000 Judges and Magistrates available from top to bottom. Successive governments have failed to suitably increase the number of Judges and Magistrates on...Read More

By Dr. Ikramul Haq[*] Pakistan, caught in a deadly debt trap, is struggling hard to get rid of external loans of 35 billion US$. There is a little hope to come out of this crisis or to stop looking towards IMF, World Bank, Paris Club, London Club and ADB in a near future. There are...Read More

Huzaima Bukhari & Dr. Ikramul Haq The fiscal management in the wake of 18th Constitutional Amendment [the “18th Amendment”] has been posing serious challenges for all. The problems diagnosed by experts are ambiguity over taxation rights between federation and its units, weak administrative structures, lack of political will and apparatuses to enforce devolved subjects/laws, issues...Read More