Federal Direct & Indirect Taxes of Pakistan 2026-2027

(With legislative history and footnotes as amended up to July, 2026)

Volume 1 (Direct Taxes)
✔ Income Tax Ordinance, 2001
✔ Income Tax Rules, 2002
✔ Appellate Tribunal Rules, 2010 (Repealed)
✔ Appellate Tribunal Inland Revenue (Appointment of Chairperson and members) Rules, 2020
✔ Assets Declaration Act, 2019
✔ Voluntary Declaration of Domestic Assets Act, 2018
✔ Foreign Assets (Declaration and Repatriation) Act. 2018
✔ Procedure for Deposit of Tax on, and Repatriation of liquid assets under, Foreign Assets (Declaration and Repatriation) Act, 2018
✔ Guidance note on Common Reporting Standard for Automatic Exchange of Financial Accounts Information
✔ Inland Revenue Reward Rules, 2016
✔ Inland Revenue Welfare Fund Rules, 2016
✔ Capital Value Tax and Rules
✔ Income Support Levy Act & Rules (Repealed)
✔ Sharing of Declaration of Assets of Civil Servants Rules, 2023
✔ Appellate Tribunal Inland Revenue (Functions) Rules, 2023
✔ Workers Welfare Fund Ordinance, 1971
✔ Digital Presence Proceeds Tax Act, 2025

Volume 2 (Indirect Taxes)
✔ Sales Tax Act & Rules
✔ Federal Excise Act & Rules
✔ Mobile Handset Levy
✔ FTO Ordinance, 2000
✔ Federal Ombudsmen Institutional Reforms Act, 2013
✔ FTO Investigation & Disposal of Complaints Regulations, 2001
✔ FBR Act & Rules
✔ Benami Transactions (Prohibition) Act & Rules
✔ Foreign Currency Accounts (Protection) Ordinance, 2001
✔ Protection of Economic Reforms Act, 1992
✔ Foreign Currency Accounts Rules, 2020
✔ Anti-Money Laundering Act, 2010
✔ New Energy Vehicles Adoption Levy Act, 2025