“Simplify taxes, reduce the cost of excessive documentation, open the economy for higher growth and employment, taxes too will increase”—Pakistan Institute of Development Economics (PIDE) Policy Viewpoint [16:2020] Doing Taxes…
Taxing immoveable property and taxing income arising from immoveable property are two different concepts. The former is the burden on immovable property whereas the latter is the burden on the…
The constitution empowers all branches of the government to frame rules for their internal business. The constitution also does not allow discussion about the conduct of judges in parliament. Similarly,…
The Elahi Cotton case (it is the most misunderstood and misapplied judgement) makes absolutely clear that any item to be taxed should rationally be capable of being considered as the…
In response to our article [FBR: dismal income tax collection, Business Recorder, November 11, 2022], the Federal Board of Revenue (FBR) on its website issued Clarification I on November 12,…
Rising need of petroleum and its heavy taxation leaves the common man stripped of his earnings, and renders the lives of the poor more miserable than before, but despite all…
Uninterrupted decade of democracy [2008 to 2018], unprecedented in our political history entailing smooth transfer of power to elected representatives, according to the Constitution, is an occasion for national jubilation…
According to a Press report, the government of Pakistan Tehreek-i-Insaf (PTI) “has quietly closed over 310,000 tax audit cases that had been automatically selected from 2015 to 2017 due to…
“If we were to construe Entry 52 of the Legislative List keeping in view the above meanings of the expression “in lieu of”, it becomes evident that the Legislature has…
In the Finance Bill 2020, presented along with federal budget 2020-21, a highly lamentable—rather unconstitutional amendment is proposed—to the effect that for availing right to appeal the aggrieved taxpayer will…
