Sales Tax: History & Issues
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…
Sales tax on supply of energy is unconstitutional?
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:…
Revenue Mobilisation in Pakistan
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…
Tax Reforms in Pakistan
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…
Tax Reforms – FIRST Set the house in order
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…
Government-Traders Agreement on GST
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,…
New CJP, old challenges
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…
Pakistan: ensnared in debt trap
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…
Post-18thAmendment Fiscal Challenges
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…