Huzaima & Ikram’s articles collect decades of published analysis on Pakistan’s tax and corporate law — income tax, sales tax, FBR reforms, budgets and constitutional questions — by Dr. Ikramul Haq, Huzaima Bukhari and Abdul Rauf Shakoori, including pieces first published in Pakistan’s leading newspapers.
A Victory for Secular Democracy
The recent judgement of the Supreme Court of Bangladesh reaffirming secular pluralistic constitutional democracy and barring use of religion in politics,…
Budget 2027 & challenges-I
Debtocracy & Pakistan’s lost sovereignty Dr. Ikramul Haq “?.PPP’s Senator Raza Rabbani, a noted lawyer and former chairman of the Senate, termed the IMF the…
When VAT ceases to be VAT-III
Rebuilding the invoice-credit chain Dr Ikramul Haq Pakistan does not need another sales-tax reform package. It needs a decision: either restore VAT’s…
When VAT ceases to be VAT-II
Withholding, blocked credits & fiscal Balkanisation Dr Ikramul Haq A tax can retain the statutory label of value added tax long after its operating logic…
When VAT ceases to be VAT-I
Distorting & mutilating value added taxation Dr Ikramul Haq Pakistan’s principal consumption levies are called ‘sales tax’, but constitutional competence…
When courts stay recovery, can FBR still impose “default surcharge”?
Dr. Ikramul Haq The order of Lahore High Court in Writ Petition No. 24928 of 2026 [Honda Atlas Cars (Pakistan) Limited v Federation of Pakistan & others]…
VAT’s hidden ‘working-capital’ tax
Dr. Ikramul Haq Lahore Sales tax is supposed to be borne by the final consumer. Pakistan makes importers, manufacturers, exporters and service providers…
Taxpayer Tax Statement
By Muhammad Ashraf and Muhammad Yousha We are all familiar with the term “Bank Statement,” which records all transactions relating to deposits,…
Taxing views, not income: now the rules are final
FBR invited objections to its proposed social-media tax regime in April. The final September rules retain its central structure: deemed remuneration based…
Tax justice system at bay
Huzaima Bukhari & Dr. Ikramul Haq “It is to be noted that appeals should not be filed as a matter of routine or because a decision has been rendered…
Tax expenditure & myth of fiscal deficit-V
Roadmap for self-reliance Dr. Ikramul Haq The federal budget for fiscal year 2026-27 is now expected on June 12, 2026. The date has changed twice, but the…
Tax expenditure & myth of fiscal deficit-IV
Agricultural Rent & Untaxed Capacity Dr. Ikramul Haq The second announcement of federal budget for fiscal year 2026-27 for June 10, 2026 is further…
Tax expenditure & myth of fiscal deficit-III
Petroleum levy, GST & fiscal federalism Dr. Ikramul Haq Fiscal deficits are often presented as unavoidable consequences of economic reality. Governments…
Tax expenditure & myth of fiscal deficit-II
The hidden budget of the elite Dr. Ikramul Haq The federal budget for 2026-27 will be presented on June 10, 2026 with the customary emphasis on fiscal…
Tax expenditure & myth of fiscal deficit-I
Budget 2026-27: Taxes of trillions forgone Dr. Ikramul Haq ??? ????? ???? ??? ??? ??? ??? ?? ?? ??????? ?????? ?? ?????? ?? ??? ?? Mohsin Naqvi’s…
Tax Proposals Budget 2027-XII
Exceeding IMF’s target without crushing economy Huzaima Bukhari & Dr. Ikramul Haq As the federal government prepares to unveil budget for fiscal year…
Tax Proposals Budget 2027-XI
Digital economy, documentation & AI compliance Huzaima Bukhari & Dr. Ikramul Haq Pakistan’s tax debate often proceeds as if the country lacks information…
Tax Proposals Budget 2027-X
Provincial tax reforms & municipal finance Huzaima Bukhari & Dr. Ikramul Haq As Budget 2027 is expected on June 10, 2026, the federal government has…