Dr. Ikramul Haq In a meeting chaired by the Federal Minister for Inter Provincial Coordination, Dr. Fehmida Mirza, on October 10, 2018, it was reportedly conveyed that the trans-provincial fund, assets, institutions and the programmes run by Employees Old Age Benefits Institute (EOBI) and Workers Welfare Fund (WWF) were difficult to be divided among the...Read More

Huzaima Bukhari & Dr. Ikramul Haq The passage of Constitution (Twenty-fifth Amendment) Act, 2018 [“25thConstitutional Amendment”] by Senate and National Assembly, its adoption by the Assembly of Khyber Pakhtunkhwa [by vote of 92 to 7] and assent by President of Pakistan on May 28, 2018 finally ended the unintelligible status of Pakistan that divided the...Read More

(Rs. in billions) YearTargetsCollectionGrowth in Collection (%)Target Achieved (%)Tax to GDP ratioRatio in total taxes (%)Indirect taxesDirect taxes1996-97286.0282.15.298.611.669.830.21997-98297.6293.64.198.711.064.935.11998-99308.0308.55.1100.210.564.335.71999-00351.7347.112.598.79.167.532.52000-01406.5392.313.096.59.368.231.82001-02414.2404.13.097.69.164.735.32002-03458.9460.614.0100.49.467.033.02003-04510520.813.1102.19.268.331.72004-05590590.413.4101.89.168.931.12005-06690713.420.8103.49.468.531.52006-07935847.218.8101.59.860.639.42007-081.0001008.118.9100.89.861.538.52008-091,1791157.014.898.18.961.838.22009-101,3801327.414.769.09.060.439.62010-111,6671587.019.695.28.861.338.72011-121952.31883.018.296.59.160.839.22012-1320071939.403.096.68.561.838.22013-1422752254.516.099.08.861.138.92014-1528102589.913.092.29.260.139.92015-163103.73112.420.2100.39.660.939.12016-1736213367.88.092.99.860.139.92017-1840133842.114.197.610.460.040.0                         Source: State Bank/Economic Annual Surveys & FBR Year Books Table: FBR Tax Collection (2001-02 to 2017-18)(million rupees)Fiscal YearDirect TaxesSalesExciseCustomsTotal of Indirect TaxesTotal Tax CollectionIndirect tax ratioDirect tax ratio1996-978506055668552658609419702728208769.830.21997-9810318253942620117449619044929363164.935.11998-9911020772105609056529219830230850964.335.71999-00112950116711557846165923415434710467.532.52000-01124585153565490806504726769239227768.231.82001-02142,505166,56147,18647,818261,565404,07064.735.32002-03151,898195,13944,75468,836308,729460,62767.033.02003-04165,079219,16745,55291,045355,764520,84368.331.72004-05183,372238,53753,104115,374407,015590,38768.931.12005-06224,988294,79855,272138,384488,454713,44268.531.52006-07333,737309,39671,804132,299513,499847,23660.639.42007-08387,862377,43092,137150,663620,2301,008,09261.538.52008-09443,548451,744117,455148,403717,6021,161,15061.838.22009-10525,977516,348124,784160,273801,4051,327,38260.439.62010-11602,451633,357137,353184,853955,5631,558,01461.338.72011-12738,822804,846122,460216,8981,144,2041,883,02660.839.22012-13743,410842,525120,922239,4591,202,9061,946,31661.838.22013-14877,274996,100138,064242,7991,376,9632,254,23761.138.92014-151,033,7201,087,790162,248306,2201,556,2582,589,97860.139.92015-161,217,4741,302,371188,055404,5721,894,9983,112,47260.939.12016-171,344,2261,328,965197,911496,7722,023,6483,367,87460.139.92017-181,536,6381,491,297205,877608,3242,305,4983,842,13660.040.0 Source: http://www.sbp.org.pk/ecodata/tax.pdfRead More

Opportunities & Challenges Huzaima Bukhari & Dr. Ikramul Haq The merger of Federally Administered Tribal Areas (FATA) with Khyber Pakhtunkhwa and Provincially Administered Tribal Areas (PATA) with respective provinces, as a result of assent of President to the Constitution (Twenty-fifth Amendment) Act, 2018 [2th Constitutional Amendment] on May 28, 2018 was undoubtedly an historic day...Read More

Huzaima Bukhari & Dr. Ikramul Haq The twenty-fifth amendment in the Constitution of Islamic Republic of Pakistan, officially called ‘The Constitution (Twenty-fifth Amendment) Act, 2018’, previously named as ‘The (Thirty-first Amendment) Act, 2018’, was passed by the National Assembly (May 24, 2018) and by Senate (May 25, 2018) as well as endorsement by the Khyber...Read More

Superior CourtsPendencyInstitution during the periodDisposal during the periodBalanceSupreme Court of Pakistan40,8719881,63740,243Federal Shariat Court500684422 Name of CourtsOld Cases Filed upto31-12-2011New Cases Filed from 1-1-2012Old + New(Grand Total)High CourtsPendDispBalPendInstDispBalPendInstDispBalLahore High Court10,30024310,057151,17214,70510,419155,458161,47214,70510,662165,515High Court of Sindh16,25426815,99376,8963,0233,74576,17693,1503,0234,01392,169Peshawar High Court3,426273,39926,2791,1921,24626,22529,7051,1921,27329,624High Court of Balochistan306112956,5493423446,5476,8553423556,842Islamabad High Court1,403241,37715,41281857715,70816,81581860117,085Total (High Courts)31,68957331,121276,30820,08016,331280,114307,99720,08016,904311,235 District JudiciaryPendDispBalPendInstDispBalPendInstDispBalDistrict Judiciary, Punjab10,93817410,7831,062,104235,960214,4401,084,7591,073,042235,960214,6141,095,542District Judiciary, Sindh1,1511431,107100,23723,43523,71799,952101,38823,43523,860101,059District Judiciary, KPK40850386202,59545,30938,556209,598203,00345,30938,606209,984District Judiciary, Balochistan9659214,2034,1344,46013,87714,2994,1344,46513,969District Judiciary, Islamabad906791437,07010,71310,40637,37737,97610,71310,41338,291Total (District Judiciary)13,4993793,2821,416,209319,551291,5791,445,5631,429,708319,551291,9581,458,845Grand...Read More