Dr. Ikramul Haq The tax codes of Pakistan at the federal level—Sales Tax Act, 1990, Income Tax Ordinance, 2001, Customs Act, 1969 and Federal Excise Act, 2005—contain numerous exemptions and concessions, majority of these were added, modified or withdrawn through…
Section 21(s): Ill-advised & unreasonable
Dr. Ikramul Haq & Abdul Rauf Shakoori The challenges of fair and equitable tax collection and financial inclusion in Pakistan are deeply rooted in systemic constraints, widespread informality, and limited trust in the fiscal apparatus. The tax system remains…