VAT & Pakistan

1. Sales Tax: History & Issues — history of sales tax in Pakistan
2. Devastating impact of VAT on economy — VAT’s damage to the economy
3. Sales Tax Amendment Ordinance, 2001 — the 2001 ordinance (first text)
4. Sales Tax Amendment Ordinance, 2001 — the 2001 ordinance (second text)
5. Sales Tax/VAT in Pakistan: A Comparative Study — sales tax vs VAT compared
6. Government-Traders Agreement on GST — the traders’ GST agreement
7. Government-Traders Agreement on GST — the traders’ GST agreement (distinct text)
8. Sales tax on supply of energy is unconstitutional? — energy sales tax and the Constitution
9. FBR’s unconstitutional sales tax on restaurants — sales tax on restaurants and the Constitution
10. Sales tax base & collection — the sales-tax base and collection
11. Sales tax on “goods” & “services” — sales tax on goods and services
12. Determination of fair sales tax base — a fair sales-tax base
13. Non-Taxable, Taxable, and Exempt Supplies — which supplies are taxable
14. GST harmonisation — harmonising GST
15. Provincial sales tax chaos-I — provincial sales-tax chaos, part I
16. Provincial sales tax chaos-II — provincial sales-tax chaos, part II
17. Provincial sales tax chaos-III — provincial sales-tax chaos, part III
18. VAT’s hidden ‘working-capital’ tax — VAT’s hidden working-capital tax
19. When VAT ceases to be VAT-I — the VAT series, part I
20. When VAT ceases to be VAT-II — the VAT series, part II
21. When VAT ceases to be VAT-III — the VAT series, part III

Related analysis

• Law & Practice of Sales Tax
• When VAT ceases to be VAT
• Tax Reform & Pakistan