Since its inception in 2005, the Federal Excise Act has undergone many changes, and its imposition in VAT mode has given rise to many controversies giving birth to substantial case law as well as departmental circulars and instructions. In order to keep pace with these developments, this Act has been separately brought out in loose-leaf with regular updating service for the convenience of tax administrators practitioners, and taxpayers
Statute with legislative history, Case-law, Rules, Notifications, Circulars, Circular Letters, General Orders, etc
- Federal Excise Act, 2005
- Federal Excise Rules, 2005
- General Orders
- Circular Letters
- Appellate Tribunal Rules, 2010
- Federal Ombudsmen Institutional Reforms Act, 2013
- Federal Tax Ombudsman Ordinance 2000
- FTO Investigation & Disposal of Complaints Regulations, 2001
- Federal Board of Revenue Act, 2007
- Federal Board of Revenue Rules, 2007
- Salient Features – Finance Bills
WORDS FROM THE AUTHORS
This book is the first of its kind on the Federal Excise Act, 2005 that gives a comprehensive view of statutory and regulatory law with judicial pronouncements. In other words, this is a complete compendium for law and practice of Federal Excise in Pakistan, the scope of which has greatly widened since its promulgation in 2005. As no book was available in the market that could provide a systematic track of legislative changes and amendments made through statutory regulatory orders, we ventured to produce a treatise for the benefit of practitioners, academicians, students, and tax administrators. For better understanding we have also provided operating parts of judgments under relevant provisions of law, wherever available.
In one volume all statutory law, rules, notifications, circulars, circular letters, and general orders have been given, with cross-references to easily find and comprehend not only each provision but also have an overview of the complete law.
This book, like our earlier two works Law & Practice of Income Tax and Law & Practice of Sales Tax, is in loose-leaf binding to cater for updating the work through replacement/insertion of pages as and when required. We are confident that our learned readers, as before, would appreciate this endeavor and further enrich this work with their valuable suggestions and recommendations.