Key Tax & Corporate Legislation in Pakistan
Access the primary statutes governing taxation and corporate affairs in Pakistan. These laws form the foundation of our advisory services and are regularly updated to reflect the latest legislative changes. Click any statute below to download the full text as a PDF.
The primary legislation governing income tax for individuals, companies, and associations of persons in Pakistan. It covers chargeability, exemptions, deductions, withholding tax, appeals, and enforcement.
Annexure-G-ITO
Governs the levy and collection of sales tax on the supply of goods in Pakistan. Covers registration, return filing, audit, refunds, and penalties under the VAT-mode system.
Governs the taxation of services provided within the Islamabad Capital Territory. Applicable to service providers operating in the federal capital.
Provincial legislation governing the levy and collection of sales tax on services provided in Punjab, administered by the Punjab Revenue Authority (PRA).
Provincial legislation governing sales tax on services provided in Sindh, administered by the Sindh Revenue Board (SRB).
Governs provincial taxation matters in Khyber Pakhtunkhwa, administered by the Khyber Pakhtunkhwa Revenue Authority (KPRA).
Provincial legislation governing sales tax on services provided in Balochistan, administered by the Balochistan Revenue Authority (BRA).
Governs federal excise duty on specified goods and services in Pakistan. Covers chargeability, registration, filing, audit, and enforcement by the Federal Board of Revenue (FBR).
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