Federal Direct & Indirect Taxes of Pakistan 2024-2025

Content
(With legislative history and footnotes as amended up to July 2024)

Volume 1
• 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• Appellate Tribunal Rules, 2010 (Repealed)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• Income Support Levy Act & Rules (Repealed)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 (Funcations) Rules, 2023

Volume 2
• 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