Audit sans sensibility
Huzaima Bukhari & Dr. Ikramul Haq The Inland Revenue is here to ensure that everyone understands and receives what they are entitled to and understands…
Prioritising tax audit
Huzaima Bukhari & Dr. Ikramul Haq Voluntary compliance under the self assessment system is supervised through the process of audit. Hence audit is an objective…
CBR needs to reprioritize tax audit
Huzaima Bukhari & Dr. Ikramul Haq Since the promulgation of Income Tax Ordinance, 2001, the Central Board of Revenue (CBR, from 15th September to be…
Destroying tax appellate system
Huzaima Bukhari & Dr. Ikramul Haq The Finance Minister, Ishaq Dar, in the Finance Bill 2014, ignored the demand that tax appellate system should be…
Appellate Tribunal Inland Revenue
Undesirable changes proposed vide Finance Bill, 2012 Huzaima Bukhari & Dr. Ikramul Haq The Income Tax Ordinance, 2001 provides for the scheme of levy of…
ATAIC Islamabad Conference
Sharia Taxation: Dilemma & Crisis of Muslim World Huzaima Bukhari & Dr. Ikramul Haq Deliberations of Third Technical Conference of the Association of Tax…
Astringent legacy of May 12
HUZAIMA BUKHARI & DR. IKRAMUL HAQ May 12 of 2007 and 2008 will be remembered in Pakistani history as a tragic and lamentable day—a dictator…
Astringent legacy of May 12Huzaima Bukhari & Dr. Ikramul Haq
May 12 of 2007 and 2008 will be remembered in Pakistani history as a tragic and lamentable day—a dictator with the connivance and support of…
Centre-provinces harmony
Need for judicious assignment of taxes Huzaima Bukhari & Dr. Ikramul Haq There is something fundamentally wrong with Pakistan’s constitutional structure of distribution of taxing…
Assets beyond means
Dr. Ikramul Haq Mian Muhammad Nawaz Sharif, ousted/disqualified ex-Prime Minister of Pakistan, seriously or in a light vein, in a private gathering, reportedly said: “Even…
How Pakistan can become Asian Tiger
Huzaima Bukhari & Dr. Ikramul Haq The repeated claims in the past by Muhammad Ishaq Dar and Ahsan Iqbal, influential ministers of the ruling PML(N)…
Budget for the Ashrafiya
Huzaima Bukhari & Dr. Ikramul Haq Pakistan is controlled and ruled by ashrafiya (elites)—comprising indomitable military complex, civil bureaucracy, higher judiciary, landed aristocracy and its…
Money laundering and issue of “immunity”
Huzaima Bukhari & Dr. Ikramul Haq The Supreme Court on February 19, 2010, while hearing Civil Petition No. 1049, 1348 & 1406 of 2009, summoned…
Perils of SRO culture
Huzaima Bukhari & Dr. Ikramul Haq “By withdrawing tax measures through Statutory Regulatory Orders (SROs), the government is subverting the budget”—Dr. Kaiser Bengali, a noted…
Taxation without Representation!!
Huzaima Bukhari & Dr. Ikramul Haq No taxation without representation is a cardinal principle—accepted by every civilized nation—embodied in Article 77 of the Constitution of…
Are we that helpless?
Huzaima Bukhari & Dr. Ikramul Haq “If you think of yourselves as helpless and ineffectual, it is certain that you will create a despotic government…
Architectural splendours
Huzaima Bukhari “Architecture is a science arising out of many other sciences, and adorned with much and varied learning; by the help of which a…
“Fine” or “penalty”: infringement of law vs business need
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…