Sales Tax/VAT in Pakistan: A Comparative Study
ByDr.Ikramul HaqDr. 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:…
Sales Tax Amendment Ordinance, 2001
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…
PAKISTAN
VAT/GST Enforcement: A Critical AnalysisByDr.Ikramul HaqDr. 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…
Sales Tax Amendment Ordinance, 2001
CBR’s nawa tamashaDr. 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…
Devastating impact of VAT on economy
By Dr. Ikramul HaqDr. 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:…
Whither Tax Reforms?
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…
No Taxation without Representation
ByDR. IKRAMUL HAQDr.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…
NATURAL JUSTICE & TAX PROCEEDINGS
by Ikramul HaqIkramul Haq is a leading International Tax Counsel specializing in tax, corporate and constitutional law. Mr. Haq is the Chief Partner of Lahore Law Associates; fax: +92 42 636-3499, e-mail: irm@brain.net.pk. He is also a member of the…
Tax Machinery & Abuse of Powers
Adding Insult to InjuryBy Ikramul HaqThe clarification issued by the Central Board of Revenue in response to “Tax Machinery and Abuse of Powers” confirms beyond any doubt that the administrative authority, controlling the entire tax apparatus, believes that it is…