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Pakistani Nizam E Adal

2020-12-29T03:06:00.002-08:00

اﯾﮏ ﺷﺨﺺ ﺍﯾﮏ ﺫﺑﺢ ﮐﯽ ﮨﻮﺋﯽ ﻣﺮﻏﯽ ﻟﮯ ﮐﺮ ﻣﺮﻏﯽ ﻓﺮﻭﺵ ﮐﯽ ﺩﻭﮐﺎﻥ ﭘﺮ ﺁﯾﺎ ﺍﻭﺭ ﮐﮩﺎ کہ ” بھائی ذرا اﺱ مرغی ﮐﻮ ﮐﺎﭦ ﮐﺮ ﻣﺠﮭﮯ دے ﺩﻭ “ﻣﺮﻏﯽ ﻓﺮﻭﺵﻧﮯ ﮐﮩﺎ ” ﻣﺮﻏﯽ ﺭکھ ﮐﺮچلے ﺟﺎﺅ ﺍﻭﺭ ﺁﺩﮬ ﮔﮭﻨٹے ﺑﻌﺪ ﺁ ﮐﺮ ﻟﮯ ﺟﺎﻧﺎ “ﺍﺗﻔﺎﻕ ﺳﮯﺷﮩﺮ ﮐﺎ قاضی ﻣﺮﻏﯽ ﻓﺮﻭﺵ ﮐﯽ ﺩﻭﮐﺎﻥ پر آ گیا ﺍﻭﺭ ﺩﻭﮐﺎﻧﺪﺍﺭ ﺳﮯ ﮐﮩﺎ کہ” ﯾﮧ ﻣﺮﻏﯽ ﻣﺠﮭﮯ ﺩﮮ ﺩﻭ”ﺩﻭﮐﺎﻧﺪﺍﺭ ﻧﮯ ﮐﮩﺎ کہ ” ﯾﮧ مرغی ﻣﯿﺮﯼ ﻧﮩﯿﮟ ﺑﻠﮑﮧ ﮐﺴﯽ ﺍﻭﺭ ﮐﯽ ھﮯ ﺍﻭﺭ ﻣﯿﺮﮮ ﭘﺎﺱ ﺑﮭﯽ ﺍﺑﮭﯽ ﮐﻮﺋﯽ ﺍﻭﺭ ﻣﺮﻏﯽ ﻧﮩﯿﮟ جو آپ کو دے سکوں” قاضی ﻧﮯ کہا کہ کوئی بات نہیں،ﯾﮩﯽ مرغی ﻣﺠﮭﮯ ﺩﮮ ﺩﻭ ﻣﺎﻟﮏ ﺁﺋﮯ ﺗﻮ ﮐﮩﻨﺎ کہ مرغی ﺍﮌ ﮔﺌﯽھے “ﺩﻭﮐﺎﻧﺪﺍﺭ ﻧﮯ ﮐﮩﺎ کہ” ﺍﯾﺴﺎ ﮐﮩﻨﮯ ﮐﺎ بھلا ﮐﯿﺎ ﻓﺎﺋﺪﮦ ھو گا ؟ مرغی تو ﺍﺱ ﻧﮯ ﺧﻮﺩ ﺫﺑﺢ ﮐﺮ ﮐﮯ ﻣﺠﮭﮯ ﺩﯼ تھی پھر ﺫﺑﺢ ﮐﯽ ﮨﻮﺋﯽ ﻣﺮﻏﯽ ﮐﯿﺴﮯ ﺍﮌ سکتی ھے” ؟قاضی ﻧﮯ ﮐﮩﺎ-” ﻣﯿﮟ ﺟﻮ ﮐﮩﺘﺎ ﮨﻮﮞ اسے غور سے ﺳﻨﻮ ! ﺑﺲ ﯾﮧ مرغی ﻣﺠﮭﮯ ﺩﮮ ﺩﻭ ﺍﺱ کے مالک ﺳﮯ ﯾﮩﯽ ﮐﮩﻮ ﮐﮧ تیری مرغی ﺍﮌ ﮔﺌﯽ ھے – ﻭﮦ ﺯﯾﺎﺩﮦ ﺳﮯ ﺯﯾﺎﺩﮦ ﺗﻤﮩﺎﺭﮮ خلاف مقدمہ لے کر ﻣﯿﺮﮮ ﭘﺎﺱ ﺁﺋﮯ ہی ﮔﺎ ” ﺩﻭﮐﺎﻧﺪﺍﺭ ﻧﮯ ﮐﮩﺎ کہ ” ﺍﻟﻠﻪ سب کا ﭘﺮﺩﮦ ﺭﮐﮭﮯ” اور مرغی قاضی کو پکڑا دی – قاضی ﻣﺮﻏﯽ ﻟﮯ ﮐﺮ نکل ﮔﯿﺎ ﺗﻮ مرغی کا ﻣﺎﻟﮏ ﺑﮭﯽ ﺁ ﮔﯿﺎ ﺍﻭﺭ دکاندار سے ﮐﮩﺎ کہ ﻣﺮﻏﯽ ﮐﺎﭦ ﺩﯼ ھے ؟ﺩﻭﮐﺎﻧﺪﺍﺭ ﻧﮯ ﮐﮩﺎ ” میں نے تو کاٹ دی تھی مگر ﺁﭖ ﮐﯽ ﻣﺮﻏﯽ ﺍﮌ ﮔﺌﯽ ھے” ﻣﺮﻏﯽ ﻭالے نے حیران ھو کر پوچھا : بھلا وہ ﮐﯿﺴﮯ ؟ “ﻣﯿﮟ ﻧﮯ ﺧﻮﺩ ﺫﺑﺢ ﮐﯽ ﺗﮭﯽ ﺍﮌ ﮐﯿﺴﮯ ﮔﺌﯽ ھے ؟ دونوں میں پہلے نوک جھونک شروع ھوئی اور پھر بات جھگڑے تک جا پہنچی جس پر ﻣﺮﻏﯽ ﻭﺍﻟﮯ ﻧﮯ ﮐﮩﺎ کہ” ﭼﻠﻮ ﻋﺪﺍﻟﺖ قاضی کے پاس چلتے ھیں ” اور چل پڑے –ﺩﻭﻧﻮﮞ نے ﻋﺪﺍﻟﺖ ﺟﺎﺗﮯ ھﻮﺋﮯ ﺭﺳﺘﮯ ﻣﯿﮟ ﺩﯾﮑﮭﺎ ﮐﮧ ﺩﻭ ﺁﺩﻣﯽ ﻟﮍ ﺭھﮯ ہیں ، ﺍﯾﮏ ﻣﺴﻠﻤﺎﻥ ھﮯ جبکہ ﺩﻭﺳﺮﺍ ﯾﮩﻮﺩﯼ – ﭼﮭﮍﺍﻧﮯ ﮐﯽ ﮐﻮﺷﺶ ﻣﯿﮟ ﺩﻭﮐﺎﻧﺪﺍﺭ ﮐﯽ ﺍﻧﮕﻠﯽ ﯾﮩﻮﺩﯼ ﮐﯽ آنکھ ﻣﯿﮟ جا ﻟﮕﯽ ﺍﻭﺭ یہودی کی آنکھ ﺿﺎﺋﻊ ﮨﻮ ﮔﺌﯽ – ﻟﻮﮔﻮﮞ ﻧﮯ ﺩﻭﮐﺎﻧﺪﺍﺭ ﮐﻮ ﭘﮑﮍ ﻟﯿﺎ ﺍﻭﺭ ﮐﮩﺎ کہ ﻋﺪﺍﻟﺖ ﻟﮯ کر ﺟﺎﺋﯿﮟ ﮔﮯ – ﺩﻭﮐﺎﻧﺪﺍﺭ ﭘﺮ ﺩﻭ مقدے ﺑﻦ ﮔﺌﮯ –ﻟﻮﮒ ﻣﺮﻏﯽ ﻓﺮﻭﺵ ﮐﻮ ﻟﮯ ﮐﺮ ﺟﺐ ﻋﺪﺍﻟﺖ ﮐﮯ ﻗﺮﯾﺐ ﭘﮩﻨﭻ ﮔﺌﮯ ﺗﻮ ﻣﺮﻏﯽ ﻓﺮﻭﺵ ﺍپنے آپ کو چھڑا ﮐﺮ ﺑﮭﺎﮔﻨﮯ ﻣﯿﮟ ﮐﺎﻣﯿﺎﺏ ﮨﻮ ﮔﯿﺎ ، ﻣﮕﺮ ﻟﻮﮔﻮﮞ ﮐﮯ ﭘﯿﭽﮭﺎ ﮐﺮﻧﮯ ﭘﺮ ﻗﺮﯾﺒﯽ ﻣﺴﺠﺪ ﻣﯿﮟ ﺩﺍﺧﻞ ھو کر ﻣﯿﻨﺎﺭ ﭘﺮ ﭼڑھ ﮔﯿﺎ – ﻟﻮﮒ جب ﺍﺱ ﮐﻮ ﭘﮑﮍﻧﮯ ﮐﮯ لئے ﻣﯿﻨﺎﺭ ﭘﺮ ﭼﮍﮬﻨﮯ ﻟﮕﮯ ﺗﻮ ﺍﺱ ﻧﮯ ﭼﮭﻼﻧﮓ ﻟﮕﺎﺋﯽ تو ﺍﯾﮏ ﺑﻮﮌﮬﮯ ﺁﺩﻣﯽ ﭘﺮ ﮔﺮ ﮔﯿﺎ ﺟﺲ ﺳﮯ ﻭﮦ ﺑﻮﮌﮬﺎ ﻣﺮ ﮔﯿﺎ – ﺍﺏ ﺍﺱ ﺑﻮﮌﮬﮯ ﮐﮯ ﺑﯿﭩﮯ ﻧﮯ ﺑﮭﯽ ﻟﻮﮔﻮﮞ ﮐﮯ ﺳﺎتھ ﻣﻞ ﮐﺮ ﺍﺱ ﮐﻮ ﭘﮑﮍ لیا ﺍﻭﺭ سب اس کو ﻟﮯ ﮐﺮ قاضی ﮐﮯ ﭘﺎس ﭘﮩﻨﭻ ﮔﺌﮯ –قاضی مرغی فروش ﮐﻮ ﺩﯾکھ ﮐﺮ ﮨﻨﺲ ﭘﮍﺍ ﮐﯿﻮﻧﮑﮧ ﺍﺳﮯ ﻣﺮﻏﯽ ﯾﺎﺩ ﺁ ﮔﺌﯽﻣﮕﺮ ﺑﺎﻗﯽ ﺩﻭ ﮐﯿﺴﻮﮞ ﮐﺎ ﻋﻠﻢ اسے ﻧﮩﯿﮟ ﺗﮭﺎ – ﺟﺐ قاضی ﮐﻮ ﺗﯿﻨﮐﯿﺴﻮﮞ ﮐﮯ ﺑﺎﺭﮮ ﻣﯿﮟ ﺑﺘﺎﯾﺎ ﮔﯿﺎ ﺗﻮ اس نے سر پکڑ لیا – اس کے بعد چند کتابوں کو الٹا پلٹا اور کہا کہ “ھم تینوں مقدمات کا یکے بعد دیگرے فیصلہ سناتے ھیں” ﺳﺐ ﺳﮯ ﭘﮩﻠﮯ ﻋﺪﺍﻟﺖ ﻣﯿﮟ ﻣﺮﻏﯽ ﮐﮯ ﻣﺎﻟﮏ ﮐﻮ ﺑﻼﯾﺎ ﮔﯿﺎ – قاضی نے پوچھا ﺗﻤﮩﺎﺭﺍ ﺩﻭﮐﺎﻧﺪﺍﺭ ﭘﺮ دعوی ﮐﯿﺎ ھے ؟ﻣﺮﻏﯽ ﻭﺍﻻ: ”جناب والا ﺍﺱ ﻧﮯ ﻣﯿﺮﯼ ﻣﺮﻏﯽ ﭼﺮﺍﺋﯽ ھے ﮐﯿﻮﻧﮑﮧ ﻣﯿﮟ ﻧﮯ ﺫﺑﺢ ﮐﺮ ﮐﮯ ﺍﺱ ﮐﻮ ﺩﯼ ﺗﮭﯽ ﯾﮧ ﮐﮩﺘﺎ ھﮯ ﮐﮧ ﻣﺮﻏﯽ ﺍﮌ ﮔﺌﯽ ھے” – قاضی صاحب ! ﻣﺮﺩﮦ ﻣﺮﻏﯽ ﮐﯿﺴﮯ ﺍﮌ ﺳﮑﺘﯽ ﮨﮯ؟؟قاضی:” ﮐﯿﺎ ﺗﻢ ﺍﻟﻠﻪ اور اس کی قدرت ﭘﺮ ﺍﯾﻤﺎﻥ ﺭﮐﮭﺘﮯ ﮨﻮ؟ﻣﺮﻏﯽ ﻭﺍﻻ: ”ﺟﯽ ﮨﺎﮞ ﮐﯿﻮﮞ ﻧﮩﯿﮟ قاضی صاحب”قاضی: ” ﮐﯿﺎ ﺍﻟﻠﻪ ﺗﻌﺎﻟﯽٰ ﺑﻮﺳﯿﺪﮦ ﮨﮉﯾﻮﮞ ﮐﻮ ﺩﻭﺑﺎﺭﮦ ﺯﻧﺪﮦ ﮐﺮﻧﮯ ﭘﺮ ﻗﺎﺩﺭ ﻧﮩﯿﮟ۔۔۔ ﺗﻤﮩﺎﺭﯼ ﻣﺮﻏﯽ ﮐﺎ ﺯﻧﺪﮦ ﮨﻮ ﮐﺮ ﺍﮌﻧﺎ بھلا کیا مشکل ھے”ﯾﮧ ﺳﻦ ﮐﺮ ﻣﺮﻏﯽ کا مالک خاموش ھو گیا اور اپنا کیس واپس لے لیا –قاضی: ” ﺩﻭﺳﺮﮮ ﻣﺪﻋﯽ ﮐﻮ ﻻﺅ ” – ﯾﮩﻮﺩﯼ ﮐﻮ ﭘﯿﺶ ﮐﯿﺎ ﮔﯿﺎ ﺗﻮ ﺍﺱ ﻧﮯ عرض کیا کہ ” قاضی ﺻﺎﺣﺐ ﺍﺱ ﻧﮯ ﻣﯿﺮﯼ ﺁﻧکھ ﻣﯿﮟ ﺍﻧﮕﻠﯽ ﻣﺎﺭی ھے ﺟﺲ ﺳﮯ ﻣﯿﺮﯼ ﺁنکھ ﺿﺎﺋﻊ ﮨﻮ ﮔﺌﯽ ﻣﯿﮟ ﺑﮭﯽ ﺍﺱ ﮐﯽ ﺁﻧکھ ﻣﯿﮟ ﺍﻧﮕﻠﯽ ﻣﺎﺭ ﮐﺮ ﺍﺱ ﮐﯽ ﺁﻧکھ ﺿﺎﺋﻊ ﮐﺮﻧﺎ ﭼﺎﮨﺘﺎ ﮨﻮﮞ” قاضی ﻧﮯ ﺗﮭﻮﮌﯼ ﺩﯾﺮ ﺳﻮﭺ ﮐﺮ ﮐﮩﺎ: ” ﻣﺴﻠﻤﺎﻥ ﭘﺮ ﻏﯿﺮ ﻣﺴﻠﻢ ﮐﯽ ﺩﯾﺖ ﻧﺼﻒ ﮨﮯ ، ﺍﺱ ﻟﯿﺌﮯ ﭘﮩﻠﮯ ﯾﮧ ﻣﺴﻠﻤﺎﻥ ﺗﻤﮩﺎﺭﯼ ﺩﻭﺳﺮﯼ آنکھ ﺑﮭﯽ ﭘﮭﻮﮌﮮ ﮔﺎ ﺍﺱ ﮐﮯ ﺑﻌﺪ ﺗﻢ ﺍﺱ ﮐﯽ ﺍﯾﮏ آنکھ ﭘﮭﻮﮌ ﺩﯾﻨﺎ ” ﯾﮩﻮﺩﯼ: ” بس ﺭھنے ﺩﯾﮟ ﻣﯿﮟ ﺍﭘﻨﺎ ﮐﯿﺲ ﻭﺍﭘﺲ ﻟﯿﺘﺎ ﮨوں” قاضی: ” ﺗﯿﺴﺮﺍ مقدمہ بھی پیش کیا جائے” – ﻣﺮﻧﮯ ﻭﺍﻟﮯ ﺑﻮﮌﮬﮯ ﮐﺎ ﺑﯿﭩﺎ ﺁﮔﮯ ﺑﮍﮬﺎ ﺍﻭﺭ عرض کیا کہ ” قاضی صاحب ﺍﺱ ﻧﮯ ﻣﯿﺮﮮ ﺑﺎﭖ ﭘﺮ ﭼﮭﻼﻧﮓ ﻟﮕﺎﺋﯽ ﺟﺲ ﺳﮯ ﻭﮦ ﻣﺮﮔﯿﺎ ” قاضی تھوڑی دیر ﺳﻮﭼﻨﮯ ﮐﮯ ﺑﻌﺪ ﺑﻮﻻ: ” ﺍﯾﺴﺎ ﮐﺮﻭکہ تم لوگ ﺍسی ﻣﯿﻨﺎﺭ پر جاؤ ﺍﻭﺭ مدعی ﺍﺱ ﻣﯿﻨﺎﺭ ﭘﺮ ﭼﮍﮪ ﮐﺮ ﺍﺱ مدعی علیہ (ﻣﺮﻏﯽ ﻓﺮﻭﺵ) ﭘﺮ اسی طرح ﭼﮭﻼﻧﮓ ﻟﮕﺎ دےجس طرح مرغی فروش نے اس کے باپ پر چھلانگ لگائی تھی”نوجوان نے کہا: ” قاضی صاحب ﺍﮔﺮ ﯾﮧ ﺩﺍﺋﯿﮟ ﺑﺎﺋﯿﮟ ﮨﻮ ﮔﯿﺎ ﺗﻮ ﻣﯿﮟ ﺯﻣﯿﻦ ﭘﺮ ﮔﺮ ﮐﺮ ﻣﺮﺟﺎﺅﮞ گا “قاضی نے کہا ” ﯾﮧ ﻣﯿﺮﺍ ﻣﺴﺌﻠﮧ ﻧﮩﯿﮟ ، میرا کام عدل کرنا ھے – ﺗﻤﮩﺎﺭﺍ ﺑﺎﭖ ﺩﺍﺋﯿﮟ ﺑﺎﺋﯿﮟ ﮐﯿﻮﮞ ﻧﮩﯿﮟ ﮨﻮﺍ ؟؟؟ نوجوان نے اپنا دعوی واپس لے لیا – ** نتیجہ اگر آپ کے پاس قاضی کو دینے کے لئے مرغی ھے تو پھر قاضی بھی آپ کو بچانے کا ہر ھنر جانتا ھے – اُمید ہے پاکستانی نظامِ عدل کے تناظر میں آپ اس کہانی کا مطلب سمجھ گئے ہوں گے ؟

How To Prepare Wealth Statement Online For Income Tax Return 2018 | Part 1 | | UNEED Videos Hub

2018-09-16T02:46:00.000-07:00

How To Prepare Wealth Statement Online For Income Tax Return 2018 | Part 1 | | UNEED Videos Hub

New Amendment in FBR for filling Income Tax return Offline | IRIS-ADX Application

2018-09-08T00:09:00.002-07:00

Launching of IRIS-ADX for offline Preparation of Income Tax Return and Wealth Statement -Tax Year 2018

Salient Features:

1. Prepare Income Tax return

2. Prepare Wealth Statement

3.Facility to prepare income tax returns without requirement of connection with Internet

4. In case of bulk data, application streamlines the data communication process as application and Iris online system can exchange information at their own pace;

5. Configurability to allow simultaneous preparation and uploading returns related to multiple taxpayers;

6. Seamless uploading of prepared data to FBR repository;

7. Offline MIS reports.

All taxpayers and Legal advisors can download it for preparation above mentioned statements and you can use at Offline Mode .
Please Download from below given link and install in your personal computer / desktop.

https://shrinkearn.com/5iId

How To File Sales Tax Nil Return In E-Portal of FBR | How To Submit GSTR NIL Online | UNEEDVideosHub

2018-08-20T05:15:00.000-07:00

How To File Sales Tax Nil Return In E-Portal of FBR | How To Submit GSTR NIL Online | UNEEDVideosHub

How To Prepare Annexure-C For Sale Tax Return In Punjab Revenue Authority Online | UNEED Videos Hub

2018-07-10T10:36:00.003-07:00

TAX RATES Updated upto 01-07-2017 | FOR THE TAX YEAR - 2018_ UNEED Videos Hub

2018-07-04T09:43:00.001-07:00

TAX RATES

Updated upto 01-07-2017

FOR THE TAX YEAR - 2018

TAX RATES FOR INDIVIDUAL & AOP

[Division I, Part I of the First Schedule]
1	Upto Rs.400,000	0%
2	Rs.400,000 to Rs.500,000	7% of the amount exceeding Rs.400,000
3	Rs.500,000 to Rs.750,000	Rs.7,000 + 10% of the amount exceeding Rs.500,000
4	Rs.750,000 to Rs. 1,500,000	Rs.32,000 + 15% of the amount exceeding Rs.750,000
5	Rs. 1,500,000 to Rs.2,500,000	Rs. 144,500 + 20% of the amount exceeding Rs. 1,500,000
6	Rs.2,500,000 to Rs.4,000,000	Rs.344,500 + 25% of the amount exceeding Rs.2,500,000
7	Rs.4,000,000 to Rs.6,000,000	Rs.719,500 + 30% of the amount exceeding Rs.4,000,000
8	Exceeding Rs.6,000,000	Rs.1,319,500 + 35% of the amount exceeding Rs.6,000,000

TAX RATES FOR SALARIED PERSONS

[Division I, Part I of the First Schedule]
1	Upto Rs.400,000	0%
2	Rs.400,000 to Rs.500,000	2% of the amount exceeding Rs.400,000
3	Rs.500,000 to Rs.750,000	Rs.2,000 + 5% of the amount exceeding Rs.500,000
4	Rs.750,000 to Rs. 1,400,000	Rs. 14,500 + 10% of the amount exceeding Rs.750,000
5	Rs. 1,400,000 to Rs. 1,500,000	Rs.79,500 + 12.5% of the amount exceeding Rs. 1,400,000
6	Rs. 1,500,000 to Rs. 1,800,000	Rs.92,000 + 15% of the amount exceeding Rs. 1,500,000
7	Rs. 1,800,000 to Rs.2,500,000	Rs. 137,000 + 17.5% of the amount exceeding Rs. 1,800,000
8	Rs.2,500,000 to Rs.3,000,000	Rs.259,500 + 20% of the amount exceeding Rs.2,500,000
9	Rs.3,000,000 to Rs.3,500,000	Rs.359,500 + 22.5% of the amount exceeding Rs.3,000,000
10	Rs.3,500,000 to Rs.4,000,000	Rs.472,000 + 25% of the amount exceeding Rs.3,500,000
11	Rs.4,000,000 to Rs.7,000,000	Rs.597,000 + 27.5% of the amount exceeding Rs.4,000,000
12	Exceeding Rs.7,000,000	Rs. 1,422,000 + 30% of the amount exceeding Rs.7,000,000

TAX RATES FOR COMPANIES

[Division II, Part I of the First Schedule]
Type	Tax Rates
Banking Company	35%
Public & Private Companies	31%
Small Company	25%

CAPITAL GAIN ON DISPOSAL OF IMMOVABLE PROPERTY

[Division VIII, Part I of the First Schedule]
Irrespective of Holing Period allotment covered U/S 236C (4)	0.00%
Holding period is upto [01] Year acquired on or after [01-07-2016]	10.00%
Holding period is upto [02] Years acquired on or after [01-07-2016]	7.50%
Holding period is upto [03] Years acquired on or after [01-07-2016]	5.00%
Holding period is more than [03] Years acquired on or after [01-07-2016]	0.00%
Holding period is upto [03] Years acquired before [01-07-2016]	5.00%
Holding period is more than [03] Years acquired before [01-07-2016]	0.00%

REDUCTION FOR SENIOR CITIZEN / DISABLED PERSON

50% Reduction in Tax to disabled persons holding National Database Registration Authority's CNIC or a taxpayer having age of 60 years or above, where regular income is up to Rs. 1,000,000/- from all sources, except income covered under Final Tax Regime.

REDUCTION FOR TEACHERS & RESEARCHERS

40% Reduction in Tax for full time Teacher or Researcher employed in non-profit education or research institutions recognized by Higher Education Commission or Employees of Government Training & Research Institutions.

WEALTH STATEMENT & RECONCILIATION U/S 116

Filing of Wealth Statement alongwith Reconciliation statement under section compulsory for all individual taxpayers

WORKER WELFARE FUND

2% WWF shall be paid by Industrial Establishments, whose income during a tax yes Rs.500,000/- or more and shall be entitled to claim a deductible allowance for the paid as WWF in a Tax Year and where cases covered under FTR 4% of the receipts presumed the profit of the business and WWF shall be charged on that profit.

MINIMUM TAX

Nature of Payment	Section	Filer \| Non-Filer
Individuals & AOPs [having annual turnover Rs.10 Million or more] and Companies	113	1.0% of Turnover
Oil Marketing Companies, Refineries, SSGCL, SNGPL, PIA, Poultry Industry & Dealer or Distributors of Fertilizers	113	0.5% of Turnover
Distributors of Pharma, Fast Moving Consumer Goods, Cigarettes, Petroleum Agent, Rice MiDs/Dealers & Flour Mills	113	0.2% of Turnover
Motorcycles Dealers	113	0.25% of Turnover
Imports of edible oil & packing material (Companies & Industrial Undertaking)	148(8)	5.50%	8.00%
Imports of edible oil & packing material (Other than above)	148(8)	6.00%	9.00%
Services (Companies)	153(1)(b)	8.00%	12.00%
Services (Other than Companies)	153(1)(b)	10.00%	15.00%
Transport Services	153(1)(b)	2.00%	2.00%
Electronic & Print media advertising services (Companies)	153(1)(b)	1.50%	12.00%
Electronic & Print media advertising services (Others)	153(1)(b)	1.50%	15.00%
Services to Textile, Carpets, Leather, Surgical & Sports Goods	153(1)(b)	1.00%	1.00%

FINAL DISCHARGE OF TAX

Nature of Payment	Section	Filer	Non-Filer
Imports of Remeltable Steel, Potassic Fertilizer, Urea, Gold, Cotton, LNG & Manufacturers under SRO. 1125(1)2011	148	1.0%	1.5%
Imports of Pulses	148	2.0%	3.0%
Imports Commercial covered under SRO.1125(1)2011	148	3.0%	4.5%
Imports Commercial of Plastic Raw Material	148	4.5%	9.0%
Imports of Ships by Ship Breakers	148	4.5%	6.5%
Imports (Companies & Industrial Undertaking)	148	5.5%	8.0%
Imports (Other than above)	148	6.0%	9.0%
Dividend	150	7.5% to 25%	7.5% to 25%
Profit on debt upto Rs.500,000 (Other than Companies)	151	10.0%	10.0%
Profit on debt exceeding Rs.500,000 (Other than Companies)	151	10.0%	17.5%
Royalty or Fee for Technical Services by non-residents	152(1)	15.0%	15.0%
Contracts by non-residents	152(1A)	7.0%	13.0%
Sale of Goods (Companies)	153(1)(a)	4.0%	7.0%
Sale of Goods (Other than Companies)	153(1)(a)	4.5%	7.75%
Sale of Rice, Cotton Seed & Edible Oils	153(1)(a)	1.5%	1.5%
Sale by Distributor of Fast Moving Consumer Goods (Companies)	153(1)(a)	2.0%	2.0%
Sale by Distributor of Fast Moving Consumer Goods (Others)	153(1)(a)	2.5%	2.5%
Local Supplies to Textile, Carpets, Leather, Surgical & Sports Goods Sectors, Cigarettes and Pharmaceutical Products	153(1)(a)	1.0%	1.0%
Contracts (Companies)	153(1)(c)	7.0%	12.0%
Contracts (Other than Companies)	153(1)(c)	7.5%	12.5%
Contracts (Sportspersons)	153(1)(c)	10.0%	10.0%
Services of Stitching, Dyeing, Printing, Embroidery, Washing, Sizing & Weaving to Exporters	153(2)	1.0%	1.0%
Exports	154	1.0%	1.0%
Indenting Commission	154(2)	5.0%	5.0%
Prize & Winnings	156	15% to 20%	20% to 25%
Commission on Petroleum Products	156A	12.0%	17.5%
Advertising Commission	233(1)	10.0%	15.0%
life Insurance Agent Commission upto Rs.500,000	233(1)	8.0%	16.0%
Brokerage & Commission (Other than above)	233(1)	12.0%	15.0%
CNG Stations on Gas bills	234A	4.0%	6.0%

PAYMENT/DEDUCTION ON INCOME FROM PROPERTY U/S 15 & 55 FOR INDIVIDUAL & AOP

[Division VIA, Part I of the First Schedule] & [Division V, Part III of the First Schedule]
Upto Rs.200,000	NIL
Rs.200,000 to Rs.600,000	5.0% of the gross amount Exceeding Rs.200,000
Rs.600,000 to Rs. 1,000,000	Rs.20,000 + 10.0% of the gross amount Exceeding Rs.600,000
Rs. 1,000,000 to Rs.2,000,000	Rs.60,000 + 15.0% of the gross amount Exceeding Rs. 1,000,000
Exceeding Rs.2,000,000	Rs.210,000 + 20.0% of the gross amount Exceeding Rs.2,000,000

DEDUCTION ON INCOME FROM PROPERTY U/S 155 FOR COMPANIES

[Division V, Part III of the First Schedule]

The rate of tax to be deducted U/S 155, in case of company shall be 15% of gross amount of rent for fillers and 17.5% of gross amount of rent for non-filers.

OTHER IMPORTANT TAX RATES

Companies - general	Tax Rates
Small Company	25%
Banking Company	35%
All other Company	30%
Alternate Corporate tax (ACT)	17%
Minimum turnover	1.25%
Super Tax
Banking Company (BC)	4%
Person other than BC where income > Rs 500 M	3%
Tax on undistributed profits (for public companies if profit distributed < 40% charged on a/c profit	7.5%

Tax on sale - specified sectors	Filer	Non-filer
Sale to distributors, dealers and wholesalers	0.1%	0.2%
Tax on sale to retailers - electronics	1%	1%
Tax on sale to retailers - others (Electronics, sugar, cement, iron and steel products, motocycles, pesticides, cigarettes, glass, textile, beverages, paint or foam sector)	0.5%	1%

Gain on immovable property	Filer	Non-filer
Acquired before July 1, 2016
Sold after 3 years of purchase	0%	0%
Sold within 3 years of purchase	5%	5%
Acquired after July 1, 2016
Sold within 1 years of purchase	10%	10%
Sold after 1 but before 2 years of purchase	7.5%	7.5%
Sold after 2 but before 3 years of purchase	5%	5%
Sold after 3 years of purchase	0%	0%

Capital Gain on Securities	Filer	Non-filer
Acquired before July 1, 2016
Sold in less than 12 months	15%	15%
Sold after 24 months and security was purchased after July 1, 2013	5%	5%
Security acquired before July 1, 2013	0%	0%
Acquired after July 1, 2016	10%	10%
Irrespectiveof holding period	15%	20%
Future commodity contract- PMEX	5%	5%

Sales of goods	Filer	Non-filer
By Company	4%	7%
By Individual and AOP	4.5%	7.75%
Fast moving consumer goods	Company 2%	Other 2.5%

Services	Filer	Non-filer
By Company	4%	7%
By Individual and AOP	4.5%	7.75%
Transport services	2%	2%
Electronic / print media for advertisement (non-filer company / other	1.5%	12% / 15%

Contacts	Filer	Non-filer
By Company	7%	12%
By Individual and AOP	7.5%	12.5%

Brokerage and Commission	Filer	Non-filer
Advertisement agents	10%	15%
Life Insurance (Less than (0.5 M)	8%	16%
Other cases	12%	15%

Tax at import stage	Filer	Non-filer
Industrial undertaking	5.5%	8%
Other Companies	5.5%	8%
Other tax payers	6%	9%

Profit on debt	Filer	Non-filer
Up to 5 M	10%	17.5%
From 5 M to 25 M	12.5%	17.5%
Above 25 M	15%	17.5%

Dividend
General	15%	20%
Stock funds	12.5%	12.5%
Other mutual funds + REIT (Individual + AOP)	12.5%	15%
Other mutual funds + REIT (Companies)	15%	15%

Immoveable property
On seller (if sold before 3 years)	1%	2%
On buyer (4 M or above value)	2%	4%

On issue of bonus share	5%	5%
On sale by auctions	10%	15%
On functions and gatherings	5%	5%
Charge by Local educational institute	5%	5%
Charge by foriegn educational institute	5%	5%
On no-resident royalty and technical services	15%	15%
On prize bonds	15%	15%
Purchase of air ticket - domestic	5%	5%
Purchase of air ticket - International
Economy Class	0%
Executive / First Class	Rs. 16,000 per person
Others excluding economy	Rs. 12,000 per person
Mineral extraction	0%	5%
Services / contracts outside Pakistan	50 % rebate on tax rates under section 153
CNG Business	4%	6%
General insurance premium	4$	4%
Life insurance premium over 0.3 M	1%	1%

CASE LAWS _ Sales Tax Rules 2006_ Lahore High Court_ 2018 SLD 830 Equiv _ Citation: 2018 PTD 1042

2018-07-04T09:09:00.003-07:00

W.P No. 39468 of 2016, decision date: 02-04-2018

Law: Sales Tax Rules, 2006

Sections: 12, 12(vi)

Law: Sales Tax Act (VII of 1990)

Sections: 11, 21(2), 21(3)

Sections: 10A, 18, 23, 24

THIS JUDGMENT DELIVERED BY: SHAHID KARIM, JUSTICE:---.---

This petition challenges the constitutionality of rule 12 of the Sales Tax Rules, 2006 (Rules, 2006). Rule 12 has been enacted in pursuance of the provisions of section 21(2) of the Sales Tax Act, 1990 (Act, 1990). The first challenge is on the basis of the rule vouched by the respectable authority that rules cannot travel beyond the mandate of the primary enactment. The second limb of the challenge is that rule 12 offends the provisions of Article 10A and 18 of the Constitution of Islamic Republic of Pakistan, 1973 (the Constitution) and impinges upon the right of the petitioners to be treated in accordance with law and by due process of law as well as affects the right of the petitioners to conduct trade and business as enshrined in Article 18 of the Constitution.

2. This judgment shall also decide connected petition W.P No.22691 of 2017 which involves a common question of law and fact and challenges the same show cause notice.

3. Rule 12 of the Rules, 2006 is at the heart of the controversy raised in these petitions and it would be appropriate to reproduce the said rule in extenso:-

“12. Blacklisting and suspension of registration.-

Where the Commissioner or Board has reasons to believe that the registered person is to be suspended or blacklisted, in order to ensure that the LTUs and RTOs follow a uniform policy for suspension and blacklisting of sales tax registered persons under section 21(2) of the Act and for subsequent proceedings in such cases, the following procedure shall be followed, namely:-

(a) SUSPENSION

(i) Where a Commissioner, having jurisdiction, is satisfied that a registered person has issued fake invoices, evaded tax or committed tax fraud, registration of such person may be suspended by the Commissioner through the system, without prior notice, pending further inquiry. The basis for such satisfaction may inter alia include the following, namely:-

(A) non-availability of the registered person at the given address;

(B) refusal to allow access to business premises or refusal to furnish records to an authorized Inland Revenue Officer;

(C) abnormal tax profile, such as taking excessive input tax adjustments, continuous carry-forwards, or sudden increase in turnover;

(D) making substantial purchases from or making supplies to other blacklisted or suspended person;

(E) non-filing of sales tax returns;

(F) on recommendation of a commissioner of any other jurisdiction;

(G) any other reason to be specified by the Commissioner;

(ii) the suspension of registration shall take place through a written order of the Commissioner concerned, giving reasons for suspension. This order shall be endorsed to the registered person concerned, all other LTUs/RTOs, the FBR‘s computer system, the STARR computer system and the Customs Wing computer system for information and necessary action as per law;

(iii) a registered person who does not file sales tax return for six consecutive months shall be caused to be suspended through the system without any notice;

(iv) in cases, where the buyers and suppliers of any such person, whose registration is being suspended, belongs to another LTU/ RTO, and these buyers / suppliers are also required to be suspended, the Commissioner shall intimate the Chief Commissioner of the concerned LTU/RTO in whose jurisdiction such buyers/suppliers fall, in writing explaining the complete facts of the case and the reasons on the basis of which these buyers/suppliers are to be suspended, to initiate proceedings for suspension/blacklisting of the buyers/suppliers;

(v) no input tax adjustment/refund shall be admissible to the registered person during the currency of suspension. Similarly, no input tax adjustment/refund shall be allowed to any other registered persons on the strength of invoices issued by such suspended person (whether issued prior to or after such suspension), during the currency of suspension;

(vi) the Commissioner shall, within seven days of issuance of order of suspension, issue a show cause notice (through registered post or courier service) to the registered person to afford an opportunity of hearing with fifteen days of the issuance of such notice clearly indicating that he will be blacklisted, in case-

(A) there is no response to the notice;
(B) he has not provided the required record;
(C) he has not allowed access to his business record or premises; and
(D) any other reason specified by the Commissioner;

(vii) in case show cause notice is not issued within seven days of the order of suspension, the order of suspension shall become void ab-initio;

(viii) in case of non-availability of the suspended person at the given address, the notice may be affixed on the main notice Board of the LTU/RTO;

(ix) on receipt of the reply to the notice and after giving an opportunity of hearing to the registered person, if the Commissioner is satisfied, he may order for revoking of suspension of the registered person;

(b) BLACKLISTING

(i) in case, after giving an opportunity of hearing, the offense is confirmed, the Commissioner shall issue an appeal able self-speaking order for blacklisting of the registered person, and shall proceed to take legal and penal action under the relevant provisions of the Act;

(ii) the order of blacklisting shall contain the reasons for blacklisting, the time period for which any refund or input tax claimed by such person or by any other registered person on the strength of invoices issued by him from the date of his registration shall be inadmissible, any recovery to be paid or penalties to be imposed;

(iii) the order of blacklisting shall be issued within ninety days of the issuance of the notice of hearing. In case, the order of blacklisting is not issued within this time period the suspension of registered person shall become void ab-initio;

(iv) copies of the order shall be endorsed to the registered person concerned, all other LTUs/RTOs, the FBR/PRAL computer system, the STARR computer system and the Customs Wing computer system. Each LTU/RTO shall circulate all such lists to their refund sections, audit sections and other concerned staff to ensure that the order is implemented in letter and spirit by all concerned;

(v) all LTUs / RTOs shall further circulate the copies of the order along with a computer system-generated list of invoices issued by the blacklisted persons as referred to in the preceding clause, to all officers of Inland Revenue having jurisdiction over the registered persons who have claimed credit of input tax or refund on the strength of the invoices issued by the said blacklisted persons; and

(vi) the officer of Inland Revenue receiving the aforesaid list under clause (v) shall issue show-cause notice under section 11 and sub-section (3) of section 21 of the Act to a registered person for rejecting the input tax or refund claimed against the invoices so circulated and further proceed to decide the matter as per law through a self-speaking appeal able order and after affording a reasonable opportunity of being heard to such person, in the manner as provided in the said sub-section (3).”

4. As can be seen from the rule, reproduced above, that it relates to blacklisting and suspension of registration of a registered person. It lays down the procedure to be followed as a uniform policy for the purpose of suspension and blacklisting of sales tax registration under Section 21(2) of the Act, 1990 and for subsequent proceedings in such cases. The structure of rule 12 is such that the proceedings of blacklisting follow an order of suspension by the Commissioner having jurisdiction in the matter. As a prefatory, it can be seen that the Commissioner has the power to suspend the registration of a registered person without prior notice and pending further inquiry. This can only be done by the Commissioner if he is satisfied that a registered person has issued fake invoices, evaded tax or committed tax fraud. The precise challenge of the petitioners is to the enumeration in rule 12 which empowers the Commissioner to suspend the registration of a registered person without prior notice. This power to suspend without prior notice, according to the petitioners, is ultra vires the Constitution and also resides in the Commissioner concerned an unfettered and unbridled power.

5. The learned counsel for the respondents led by Mr. Advocate, on the other hand, defended the said rule on the ground that the petitioners and other registered persons who are proceeded against by suspension of their registration are afforded an opportunity of hearing by service of show cause notice on them within seven days of the suspension of the registration and a right of hearing is conferred on such persons which takes care of their constitutional and other statutory rights.

6. At first blush, the power of the Commissioner to suspend the registration of a registered person without prior notice is an unstructured power and clearly seems expropriatory in nature. Although, rule 12 envisages that the Commissioner prior to exercising the power has to be satisfied that the registered person has issued fake invoices, evaded tax or committed tax fraud, it does not enumerate a notice to be given to the registered person and for an opportunity of hearing to be provided. The concept of being satisfied on the part of a Commissioner clearly entails an inquiry to be undertaken as the Commissioner cannot, without recourse to scrutiny of the relevant record and making an inquiry be satisfied that a registered person has either issued fake invoices or has committed tax fraud. These are serious allegations and raise a presumption that there has to be necessarily cogent and material evidence before the Commissioner to come to a satisfaction that a drastic measure such as suspension of registration is called for. Therefore, it is clear that the Commissioner is obliged to make some sort of inquiry before proceeding to form an opinion to suspend the registration. It cannot therefore be said that the Commissioner does not have ample time to engage the registered person in that inquiry and in some of the instances, the Commissioner in order to be satisfied will require certain documents to be furnished by the registered person himself and, therefore, it can safely be said that the engagement of the registered person in the entire procedure would be inevitable in most of the cases. For example, rule 12(a) spells out the basis for such satisfaction and which will include inter alia the refusal by the registered person to allow access to business premises or to furnish record. Some of the other factors which have been mentioned in the said rule would also lend credence to the view that the Commissioner will have to have material evidence before him in order to be satisfied and thus to proceed to suspend the registration of a registered person. It is incredulous and iniquitous, therefore, on the part of the rule making authority to have provided for the suspension of the registration without prior notice to the registered person.

7. Although Mr. Advocate argued that the registered person will have sufficient opportunity to rebut the allegations in response to a show cause notice to be served within seven days, the service of notice and subsequent proceedings are nothing but the continuation of the proceedings that have been set in motion by an ex-parte suspension order. It goes without saying that a suspension order entails serious and debilitating consequences for the registered persons. Some of them have been listed in the rule 12 itself. For example, no input tax adjustment/refund shall be admissible to the registered person during the currency of suspension. Similarly, no input tax adjustment/refund shall be allowed to any other registered persons on the strength of invoices issued by such suspended person. However, the Commissioner is under a duty to issue a show cause notice within seven days of the issuance of order of suspension and that notice will mention that the registered person will be blacklisted in case he does not respond to the notice on any of the grounds mentioned in rule 12(vi). If the proceedings are initiated by the Commissioner within seven days of the order of suspension, then the proceedings may continue for a period of ninety days and for which time the suspension order shall remain in force.

8. This begs the question: what if at the end of the ninety days either the proceedings are not concluded and the suspension order becomes void ab initio or that the proceedings end in favour of the registered person. In both these cases, the petitioners shall have by then suffered an irreparable loss and injury which cannot be compensated and for which the registered person does not seem to have a remedy. He will not be able to file proceedings for the restitution of the losses occasioned to him on account of an order which had no basis in law or which may have been issued mala fide or under a misapprehension of fact. Therefore, plainly although a registered person has ostensibly been afforded due process of law, yet the initial order of suspension of his registration without notice has rendered illusory the due process which is subsequently sought to be afforded to that registered person.

9. Section 21(2) of the Act, 1990 which requires a procedure to be prescribed by the Board is to the following effect:-

“21(2) Notwithstanding anything contained in this Act, in cases where the Commissioner is satisfied that a registered person is found to have issued fake invoices or has otherwise committed tax fraud, he may blacklist such person or suspend his registration in accordance with such procedure as the Board may by notification in the official Gazette, prescribe.”

10. Therefore, the procedure is required to be prescribed by the Board on the basis of the powers conferred by section 21(2). However, it is vouched by respectable authority that the rules made and the procedure prescribed under the delegated powers conferred by the primary registration have to conform to the main enactment and cannot be in contravention thereof. The Board has been empowered to prescribe a procedure but the power conferred on the Board does not envisage a procedure which takes away the rights of a registered person or offends the principles of due process of law. What is being contemplated by section 21(2) is that a Commissioner may have an ultimate power to either suspend a registration or blacklist a person but it cannot be culled out from section 21(2) that an unbridled and unfettered power can be conferred on the Commissioner concerned to suspend a registration for a period of ninety days without notice and without affording an opportunity of hearing. Thus, in my opinion, rule 12 to that extent travels beyond the mandate of the main enactment and cannot be sustained.

11. It will be noticed upon reading of section 21 that the satisfaction of the Commissioner is relatable both to the suspension of registration as well as to blacklisting. In the rule 12, however, the satisfaction of the Commissioner is only relevant for the purposes of suspension and the basis of the satisfaction has also been spelt out in rule 12(a)(i). It is really a contradiction in terms to say that a Commissioner is satisfied that a person has issued fake invoices, evaded tax or committed fraud, yet a further inquiry is required to confirm the offense. The term ‘satisfaction’ is a term of art and connotes that there is enough material to form a definite opinion. A Commissioner can only be satisfied if he has conducted a deep and invasive inquiry praying into the records of a person. The words “is satisfied that a registered person has issued fake invoices...” do not leave anything to imagination that a conclusive opinion has been formed and the show-cause notice is a mere eye-wash. The show cause notice is merely for the purpose of enabling the person to upend the satisfaction already arrived at by the Commissioner. The rules have carved out a two-tier adjudicative process treating suspension of registration as an interim step while section 21 does not lend itself to any such intention on the part of the legislature. Therefore it cannot be deemed that the Board can, by the rules, empower a Commissioner to suspend without notice and to blacklist, with notice. This is an unreasonable and confiscatory restraint on the right of a registered person and cannot be sustained. To reiterate, the effect of suspension is as unfair and financially burdensome as an order of blacklisting and it would be iniquitous to draw a distinction and to create a dichotomy.

12. Rule 12 is irrational and unreasonable on the basis of the further ground that once a suspension order has been passed ex-parte, the Commissioner concerned is not required to review that order till the proceedings of blacklisting are concluded nor has a registered person been conferred a right to have that order reviewed pending those proceedings. Article 10A of the Constitution provides:-

“10A. For the determination of his civil rights and obligations or in any criminal charge against him a person shall be entitled to a fair trial and due process.”

13. In Shabbir Ahmed v. Kiran Khursheed and 8 others (2012 CLC 1236), learned Single Judge of this Court had the occasion to dilate upon and elaborate the extent and sweep of Article 10A in the following words:-

“The impugned auction also offends the newly incorporated fundamental right under Article 10-A of the Constitution, which mandates that civil rights and obligations of the petitioners can only be determined through fair trial and due process. Article 10-A, morphs Article 4 into a more robust fundamental right, covering both substantive and procedural due process. While substantive due process provides a check on legislation and ensures the protection of freedoms guaranteed to a person under the Constitution, procedural due process, which concerns me here, provides that "each person shall be accorded certain "process" if they are deprived of life, liberty or property....The question then focuses on the nature of the "process" that is "due.". The government always has the obligation of providing a neutral decision maker one who is not inherently biased against the individual or who has personal interest in the outcome."14 Due process is now available to every person as a fundamental right and underscores procedural fairness and propriety in determining his civil or criminal rights. The procedure adopted in determining the rights of the parties must at every step pass the test of fairness and procedural propriety and at all times must honor the law and the settled legal principles.15 Article 10-A is not limited to a judicial trial in its strict sense but requires fairness from any forum which determines the rights of a person. In this case the haughty indifference of TMA to ignore the petitioners and their existing tenancy and to smugly proceed directly with auction of the lease hold right does not pass the test of fairness or due process under Article 10-A. In addition, Articles 18, 23 and 24 of the Constitution are also offended as right to do business and right to enjoy property have also been impaired.”

14. Here we are concerned with the procedural due process. Its importance lies in this that it established the essential relationship between the constitutional right to be heard and the right to be heard by a counsel. In Walker v Sauvinet 92 US 90 (1875), Justice Pitney, writing for the Court, thought in well-settled that:

“a criminal prosecution in the courts of a State, based upon a law not in itself repugnant to the Federal Constitution, and conducted according to the settled course of judicial proceedings as established by the law of the State, so long as it includes notice and hearing, or an opportunity to be heard, before a court of competent jurisdiction, according to established modes of procedure, is ‘due process’ in the constitutional sense.”

15. Although suspension of registration can be argued to constitute impermissible punishment before trial, but this in itself does not violate substantive due process. However it does offend procedural due process in that it must still be implemented in a fair manner. And a suspension without notice is certainly a clog on the petitioner’s right to be treated fairly and with reasonableness. Lord Denning, a great English Judge and jurist, writing in his book “The Due Process of Law”, describes “Due Process of Law”, as follows:

“By ‘Due Process’ I do not mean rules of procedure. They are far too dull. I mean much the same as Parliament meant when it first used the phrase. It was in 1352 in the statute of 28 Edw, III, Ch. 3:

That no man of what estate or condition that he be, shall be put out of land or tenement, nor taken, nor imprisoned, nor disinherited, nor put to death, without being brought in answer by Due Process of Law’.

I mean also much the same as Madison meant when he proposed an amendment to the Constitution of the United States. It was accepted in 1791 in the Fifth amendment: No person...shall be deprived of life, liberty, or property, without Due Process of law.

So, by ‘Due Process of Law’ I mean the measures authorized by the law so as to keep the streams of justice pure: to see that trials and inquiries are fairly conducted; that arrests and searches are properly made, that lawful remedies are readily available, and that unnecessary delays are eliminated. It is in these matters that the common law has shown its un-doubtful genius.”

16. We must bear in mind the difference that the right of hearing being part of ‘fair trial’ and “due process” having acquired a constitutional status has made. An ordinary right of hearing could be taken away by an express statutory provision. But now, the right cannot be excluded by ordinary legislation (except in cases in which the right of hearing is not treated as an absolute right). In this case, the overwhelming view is that right of hearing is part of due process of law and thus an absolute right at least in cases which impact a person to his utter detriment by affecting his right of property, life, livelihood or liberty. The language of rule 12(b)(i) starkly brings forth the criminal nature of the charge against a registered person. It says that: “i) in case, after giving an opportunity of hearing, the offense is confirmed.... ”.

17. Doubtless, the registered person is being charged with a criminal offense and the clear intent is to proceed against him as such. Even before the stage of blacklisting arrives, the satisfaction of the Commissioner while considering suspension, relates to seriously egregious allegations such as fake invoices, evasion of tax and commission of fraud. All of these are charges of a criminal nature and thus the registered person is, a fortiori, entitled to the protection of Article 10-A and to a fair trial and due process. Indubitably therefore, he is also entitled to a right of hearing at both stages of determination.

18. Also Article 18 of the Constitution confers the right on a person to enter upon any lawful profession or occupation and to conduct any lawful trade or business and this is only subject to such qualifications as may be prescribed by law. However, the conferring of power on the Commissioner under rule 12 is a clear impairment of the right under Article 18 conferred on all citizens as clearly, the registered person against whom a suspension order has been passed is barred from conducting all kind of business for a period of ninety days at least.

19. Besides, it is an immutable principle that in all proceedings whether judicial or administrative, the principles of natural justice have to be observed if the proceedings might result in consequences affecting the person or property or other right of the parties concerned. Therefore, where a person is empowered to take decisions after factual investigation into the facts which would result in consequences affecting the person, property or other right of any other person, then the courts have inclined generally to imply that the power so given is coupled with a duty to act in accordance with the principles of natural justice and fairness. [The University of Dacca through its Vice-Chancellor and the Registrar, University of Dacca v. Zakir Ahmed (PLD 1965 Supreme Court 90)].

20. Undoubtedly the power of suspension of registration without prior notice is unlawful and impinges upon the rights of the petitioners to be treated in accordance with law and to be afforded due process of law.

21. In view of the above, these petitions are allowed. The rule 12 to the extent that it provides for suspension of registration of a registered person without prior notice is held to be ultra vires the Constitution as well as the main enactment and is struck down. As a consequence thereof, the Commissioner concerned can only proceed to suspend the registration of a registered person with prior notice and upon affording an opportunity of hearing.

How To Prepare or How to Write "Writ Petition" For Honorable Lahore High Court

2018-05-28T12:33:00.001-07:00

It's Format or an "Writ Petition" for New Lawyer or I.T.P License Holder.
We Want to Teach you , you can do with or without Lawyer.

Form No: IIC.lD/C-121

ORDER SHEET

IN THE LAHORE HIGH COURT LAHORE

JUDICIAL DEPARTMENT

Case No. W.P. No. 135218/2018

M/s Haier Pakistan (Pvt) Ltd. Versus Federation of Pakistan

S.No.of order/Proceeding

Date of Order/Proceeding

Order with signature of judge, and that of parties or counsel, where necessary.

19.01.2018 Mr. Lawyer's Name, Advocate for the petitioner.

1. The learned counsel for the petitioner states that the tax being paid by the petitioner is a presumptive tax on the production capacity in terms of entry 52 of the federal legislative list and is in lieu of tax being paid under entry 47 of the 4^th Schedule of the Constitution of Pakistan under which the tax is required to be paid by the petitioner in terms of section 48 of the Income Tax Ordinance, 2001. Therefore, according to the learned counsel, petitioner is not liable to pay tax under Section 4B which would amount to double taxation and is barred by the Constitution.
2. Issue pre-admission notice to the respondents. Mr. Imran Rasool Advocate, present in the Court, accept notice on behalf of respondents No.2 to 4. Since the interpretation of federal statute is involved, notice in terms of Order XXVII-A CPC shall be issued to the Attorney General for Pakistan which is accepted by the learned Deputy Attorney General present in the Court. Reply shall be filed to this petition before the next date of hearing. Adjourned to 21.03.2018.

C.M.No.01/2018

3.Notice.

C.M.No.02/2018

4.Dispensation sought for is allowed subject to all just and legal exceptions.______________________________________

(SHAHID KARIM)

JUDGE

In THE LAHORE HIGH COURT, LAHORE.

W.P.No.___________ /2018

M/S HAlER PAKISTAN (PVT) LTD;4-B, Q-Block, Old College Road, M M Alam Road Extension, Gulberg-II, Lahore. Through its Company Secretary Mr. Javed Afridi.

Versus ..... ..PETITIONER

1.       The Federation of Pakistan, through Secretary Finance, Revenue Division, Islamabad.
2.       The Federal Board of Revenue, through its Chairman, 5-Constitutional Avenue, Islamabad.
3.       The Chief Commissioner Inland Revenue, LTU, Lahore.
4.       The Commissioner Inland Revenue, Zone-I, LTU, Lahore.

.... RESPONDENTS

WRIT PETITION UNDER ARTICLE 199 OF THE CONSTITUTION OF ISLAMIC REPUBLIC OF PAKISTAN. 1973.

Respectfully Sheweth:

1 . That the addresses of the parties are correctly reflected in the titled writ petition and the same are sufficient for affecting the service of the process of this Hon’ble Court on the parties.2. That the petitioner is a private limited company, incorporated under the Companies Ordinance, 1984, engaged in the business of import, purchase and sales of electronics goods. Mr. Javed Afridi is the Company Secretary who is fully conversant with the facts of the case and dully authorized to file present petition. Board resolution enclosed as ANNEX-A.3. That the Petitioner is under legal obligation to submit and furnish its returns of total income, in respect of each Tax Year, before the Tax Authorities appointed under the Income Tax Ordinance, 2001 (hereinafter called the “Ordinance”), within the stipulated time and manner provided under Section 114 of the Income Tax Ordinance, 2001 (hereinafter called “Ordinance”). Therefore, in the stated background, the Petitioner furnished its income tax return under section 114 (1) of the Income Tax Ordinance, 2001 for the tax year 2017before the concerned authorities in accordance with the statutory stipulations. Return so filed in the manner specified, is treated to be an assessment orders issued by the Commissioner of Income Tax as provided under section 1 20 of the Ordinance.
Copy of return enclosed as ANNEX-B.

Copy of return enclosed as ANNEX-B.
4. That the petitioner in its return has declared two types of income one covered under normal tax regime (NTR) amounting to Rs.329,5 1 7,795/ and the other covered under presumptive tax regime amounting to Rs329,517,795/-(Import and local Supplies subject to final tax) In terms of the judgment of Hon’ble Supreme Court reported as 1997 PTD 1555 (M/s Elahi Cotton Mills Ltd Vs FOP etc) the tax payable on income covered under normal tax regime is levied under entry 47 of the Federal Legislative List of the Constitution which provides taxes on income other than agricultural income and the presumptive tax is in fact akin to capacity tax i.e. capacity to earn. Therefore, the presumptive tax is levied under entry 52 of the Federal legislative List of the Constitution which provides taxes and duties on production capacity of any plant, machinery, undertaking, establishment or installation in lieu of the taxes or duties specified in Entries 44 47, 48 and 49 or in lieu of any one or more of them. The relevant part of the judgment is reproduced hereunder:-
“However, we may point out that ¡n Entry 52, the key words used are “in lieu of taxes and duties specified in entries 44, 47, 48 and 49 or in lieu of any one or more of them”. In order to understand, the real import of the above portion of Entry 52, we will have to refer to the meaning of the words “in lieu of” In this regard, reference may be made to Black’s Law Dictionary, Sixth Edition, Ballentine’s Law Dictionary, Third Edition; and the Legal Thesaurus by Steven C. De Costa, which read as follows: -
Black’s Law Dictionary, page 787:
“In lieu of” Instead of; in place of; in substitution of. It does not mean “in addition to “.
Ballentine’s Law Dictionary, page 628:lieu of”: In substitution for or in place of. Ordinary implying the existence of something to be replaced.
Legal Thesaurus, page 266:“In lieu of“: Proposition as a substitute for, as an alternative, by proxy, or, in place of. On behalf of, rather than, representing.35. A perusal of the above-quoted meanings of the above expression “in lieu of” indicates that the same connote, instead of, in place of, in substitution of, but it does not mean, in addition 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 the option instead of invoking Entry 47 for imposing taxes on income, it can impose the same under Entry 52 on the basis of capacity to earn in lieu of Entry 47, but it cannot adopt both the methods in respect of one particular tax. Since under sections 80-C and 80-CC the imposition of presumptive tax is in substitution of the normal method of levy and recovery of the income-tax, the same is in consonance with Entry 52.” Hence, the tax paid by the petitioner on its imports and local Supplies is a final tax liability under the Ordinance, 2001 in terms of section 148(7) and 153(3) Income Tax Ordinance 2001, respectively read with section 169(1) of the Income Tax Ordinance, 2001. 5. That Section 48 was inserted by the Finance Act, 2015 in the Income Tax Ordinance, 2001 and seeks to impose a Super tax on income for rehabilitation of temporarily displaced persons. It reads as under:- 4B. Super tax for rehabilitation of temporarily displaced persons.—-(1)
A Super tax shall be imposed for rehabilitation of temporarily displaced persons for tax years 2015 3[to2017], at the rates specified in Division IIA of Part I of the First Schedule, on Income of every person specified in the said Division.

(2) For the purposes of this section, “income” shall be the sum of the following:---         i.            Profit on debt, dividend, capital gains, brokerage and commission;
      ii.            Taxable income 4[(Other than brought forward business losses)] under section (9) of this Ordinance, if not included in clause (i);
   iii.            Imputable income as defined in clause (28A) of section 2 excluding amounts specified in clause (i); and
    iv.            Income computed under Fourth, Fifth, Seventh, and Eighth Schedules

   (3) The super tax payable under sub-section (1) shall be paid, Collected and deposited on the date and in the manner as specified in sub-section (1) 137 and all provisions Chapter X of the Ordinance shall apply.(4) Where the super tax is not paid by a person liable to pay it, the Commissioner shall by an order in writing, determine the super tax payable, and shall serve upon the person, a notice of demand specifying the super tax payable and within the time specified under section 137 of the Ordinance.(5) Where the super tax is not paid by a person liable to pay it, the Commissioner shall recover the super tax payable under sub section (1) and the provisions of Part IV, X, XI, of Chapter X and Part I of Chapter XI of the Ordinance shall, so far as may be, apply to the collection of super tax as these apply to the collection of tax under the Ordinance.(6) The Board may, by notification in the official Gazette, make rules for carrying out the purposes of this section.
Thus, a super tax has been imposed on income for the rehabilitation of temporarily displaced persons for the tax year 2015 (initially) which was by way of Finance Act, 2017 extended to tax year 2017 at the rates specified in Division II-A of Part-I of the First Schedule on income of every person specified in the said Division. Further for the purposes of the said section the expression “income” shall be the Sum of the income enumerated in clauses (i) to (iv) of sub-section (2) of section 4Bon the basis whereof the super tax is to be calculated. As per clause (iii) of sub-section (2) of section 4B, the sum of imputable income as defined in clause (28A) of section 2 has been added in total income while calculating the Supper tax which is contrary to the provisions of the Income Tax Ordinance, 2001, Entry 52 of the Federal Legislative List of the Constitution and the law laid down by the Hon’ble Supreme Court.
   6. That in consequence of the said amendments, the respondent no.4 has issued the notice under section 4B of the Ordinance, 2001 whereby he has been calculating the total income for the purposes of supper tax as under:- Taxable income declared in normal tax regime as per clause (ii). 329,517,795/- Imputable income in relation to FTR Receipts as per clause (iii). 876,988,632/- Total income.                                                                          Rs. 1 ,206,506,427/- Supper Tax@3%.                                                                    Rs. 36,195,193/-.

If the imputable income is not added in the taxable income, the petitioner is not obliged to pay the supper tax as its normal taxable income is less than the income of Rs.500 million. Copy of impugned notice enclosed as ANNEX-C 7. That the impugned clause (iii) of sub-section (2) of section 4B is contrary to the provisions of Income Tax Ordinance, 2001 and Entry 52 of the Federal Legislative List and in consequence thereof the issuance of impugned notice is illegal, void ab-initio and without jurisdiction. 8. That the petitioner submits before this Honorable Court that impugned clause (iii) of sub-section (2) of section 4Bis contrary to the provisions of income Tax Ordinance, 2001 and Entry 52 of the Federal Legislative Listinter alia on the following :-

GROUNDS

A.    That in terms of the judgment of the Honorable Supreme Court in the case of M/s Elahi Cotton Mills Ltd Vs FOP etc reported as 1997 PTD 1555 it has been held that the tax payable on income covered under normal tax regime is levied under Entry 47 of the Federal Legislative List of Constitution which provides taxes on income other than agricultural income and the presumptive tax is in fact akin to capacity tax i.e. capacity to earn. Therefore the presumptive tax is levied under Entry 52 of the Federal legislative List of the Constitution which provides taxes and duties on production capacity of any plant, machinery, undertaking, establishment or installation in lieu of the taxes or duties specified in Entries44,47,48 and 49 or in lieu of any one or more of them. Hence, the tax paid by the petitioner on its imports and local supplies is a final tax liability under the Ordinance, 2001 in terms of section 148(7) and 153(3) of the Income Tax Ordinance, 2001 respectively read with section 169(1) of the Income Tax Ordinance, 2001. Hence, the Supper tax is levied on income under Entry 47 of the Federal Legislative List of the Constitution in addition to the income tax levied under normal tax regime only and it cannot be levied on those receipts which are subjected to tax under presumptive tax regime/Final Tax and comes within the ambit of Entry 52 of the Federal Legislative List.
B.     That it has been settled by the Hon,ble Supreme Court that the presumptive tax is levied under Entry 52 of the Federal legislative List of the Constitution which provides taxes and duties on production capacity of any plant, machinery, undertaking, establishment or installation in lieu of the taxes or duties specified in Entries 44 47, 48 and 49 or in lieu of any one or more of them. Hence, the presumptive tax paid by the petitioner on its imports and local supplies is a final tax liability under the Ordinance, 2001 in terms of section 148(7) and 153(3) of the Income Tax Ordinance, 2001 respectively read with section 169(1) of the Income Tax Ordinance, 2001. Hence, Supper Tax under section 4B has been levied under Entry 47 of the Federal Legislative List of the Constitution cannot be levied in addition to the tax imposed under Entry 52 of the Federal Legislative List of the Constitution.
C.     That the imposition of presumptive tax is in substitution of the normal methods of levy and comes within the ambit of Entry 52 of the Federal Legislative List of the Constitution. Further the provisions of section 169(2)(a) provides that the income covered under final tax regime (FTR) shall not be chargeable to tax under any other head of income in computing the taxable income of the person. Hence, the impugned clause (iii) of sub-section (2) of section 4Bis contrary to the aforesaid provisions.
D.    That without prejudice to above and in addition thereto, the levy of super tax on a persons who have been filing their income tax returns under final tax regime is illegal and void ab-initio.
E.     That the petitioner challenges the violation of its fundamental rights under the Constitution of 1973. The issue raised herein relates to the interpretation of constitutional and statutory provisions. The Petitioner has no other alternate adequate and efficacious remedy and therefore, the constitutional jurisdiction of this Honorable Court has been invoked.
F.     The petitioner reserves the right to urge further grounds at the time of learning of this petition.

PRAYER

In view of the facts and circumstances narrated above, it is, therefore most graciously prayed that this Honorable Court be pleased to declare that; i.                 The impugned clause (iii) of sub-section (2) of section 4B which is contrary to the provisions of Income Tax Ordinance, 2001 and Entry 52 of the Federal Legislative List is illegal, unlawful, ab-initio void and ultra vires the constitution of the Islamic Republic of Pakistan, 1973; the same may kindly be read down against the petitioner on the receipts which are liable to tax under presumptive tax regime.
ii.             The impugned notice dated 05-01-2018 issued by the Respondent No.4 is illegal, void ab-initio and without jurisdiction.
iii.           Prohibit and restrain the Respondents from demanding or recovering any tax from the Petitioner under section 4B of the Ordinance and / or from taking any action or initiating or Continuing any proceedings against the Petitioner, and / or from interfering in the business operations of the Petitioner in any whatsoever.

Grant any other relief which this Hon’ble Court deems just proper in the circumstances the case.

Amendment In Sales Tax,Federal Excise Duty ans Customs' Sections In Budget Flash 2018-19

2018-04-28T03:38:00.000-07:00

Sales tax

Further Tax - Section 3(1A)

Rate of further tax is proposed to be increased from 2% to 3%.

Powers to issue notification - Various Sections

The powers of the Federal Government to issue notifications under various sections of the Sales Tax Act, 1990 (the ST Act) are sought to be restored which are presently vested with the Board.

Assessment giving effect to an order - Section 118

Concept of appeal effect order has been proposed to be introduced in the ST Act whereby the Commissioner or the Officer Inland Revenue shall be required to issue the order within one year from the end of the financial year in which the appellate order was served to the Commissioner or the Officer Inland Revenue.

Access to record, documents etc. - Section 25

It is proposed to insert a proviso whereby audit shall be conducted only once in every three years.

Default surcharge - Section 34

Default surcharge is proposed to be fixed at 12% per annum. Presently it is KIBOR plus 3% per annum.

Alternative Dispute Resolution - Section 47A

The proposed substituted section may have far reaching effects. The most significant are that the ADRC shall only hear the case after the withdrawal of appeals filed by either party pending before any appellate authority and that the decision of the ADRC shall be binding on both the parties i.e. the Board and the aggrieved person.

Recovery of arrears of tax - Section 48

Automatic stay, where appeal is pending before the Commissioner Inland Revenue (Appeals), is sought to be allowed on payment of 10% of the amount of tax due whereas the existing condition is payment of 25% of the amount of tax due.

Tax credit not allowed - Section 8

It is proposed to restrict the adjustment of input tax paid on import of scrap compressor.

Exemptions - Section 13 - Sixth Schedule

It is proposed to grant exemption on import of parts by computer manufacturer certified by the Engineering Development Board. In order to align with the provisions of the Special Economic Zone Act, 2012, it is proposed to grant exemptions to import of plant and machinery.

Zero rating - Section 4

· Zero rating on stationery items is proposed to be restored.
Rate of further tax on zero rated domestic supplies of finished goods covered under SRO 1125 is proposed to be reduced to 1%.
Adjustment of input tax on packing material is proposed to be allowed to five export oriented sectors covered under SRO 1125.

Sales tax on LNG

The rate of sales tax is intended to be reduced to 12% on import of LNG by P50 and PLL and further supply of RLNG to SNGPL by these companies which is currently taxable at 17%. It is also intended to waive off the value addition tax of 3% on import of LNG.

Sales tax on Fertilizer Sector

Following amendments are intended to be introduced-

Reduction in the rate of sales tax to 3% on all fertilizers.
Reduction in sales tax rate to 5% on supply of natural gas to fertilizer plants.
Exemption of sales tax on import of LNG by fertilizer manufacturer for use as feedback stock.

Rate of sales tax on leather and textile sector

The rate of sales tax on import and supply of finished articles of leather and textile sector is intended to be increased to 9%, however the rate of sales tax of 6% is intended to apply on the branded outlets which are integrated with the online system of the Board.

Federal Excise Duty

Powers to issue notifications - Various Sections

The powers of the Federal Government to issue notifications under various sections of the Federal Excise Act, 2005 (the FE Act) are proposed to be restored which are presently vested with the Board.

Assessment giving effect to an order - Section 148

Concept of appeal effect order has been proposed to be introduced in the FE Act whereby the Commissioner or the Officer Inland Revenue shall be required to issue the order within one year from the end of the financial year in which the appellate order was served to the Commissioner or the Officer Inland Revenue.

Default surcharge - Section 8

Default surcharge is sought to be fixed at 12% per annum. Presently it is KIBOR plus 3% per annum.

Deposit, pending appeal, of duty demanded or penalty - Section 37(3)

Automatic stay, where appeal is pending before the Commissioner Inland Revenue (Appeals), is sought to be allowed on payment of 10% of the amount of duty due whereas the existing condition is payment of 25% of the amount of duty due.

Alternative Dispute Resolution - Section 38

Access to records and posting of excise staff - Section 45

It is proposed to withdraw the powers of the Chief Commissioner and Commissioner to post an Officer of Inland Revenue to the premises of the registered persons for monitoring of production, removal or sale of goods and the stock position or the maintenance of records.

Audit - Section 46

It is proposed to insert sub-section (10) in Section 46 whereby audit shall be conducted once in every three years.

Change in rates of excise duty - Section 3- First Schedule

The rate of federal excise duty on tobacco and cement is proposed to be increased.

Exemptions - Section 16- Third Schedule

It is proposed to grant exemption to:

· Equipment imported by China Railway Corporation for Lahore Orange Line Metro Train Project.
Construction materials and goods imported by China State Construction Engineering Corporation Limited for Sukkur-Multan Motorway.
Commission paid by the State Bank of Pakistan to National Bank or any other banking company, acting as agents for handling banking services of federal and provincial governments.

Health levy on tobacco

It is proposed to introduce health levy on tobacco at the rate of ten rupee per kg on every purchaser of tobacco including manufacturers of cigarettes.

Mobile handset levy

It is proposed to introduce mobile handset levy ranging from zero to five thousand rupees on smart phones.

Customs

Proposed changes in the rate of customs duty

· Additional customs duty is increased from 1% to 2%.
Customs duty on more than 100 Pakistan Customs Tariff (PCT) headings relating to import of raw materials/inputs is withdrawn and on more than 25 PCT headings is reduced with the avowed objective to encourage and incentivize exports.
Reduction in customs duty has been proposed on aluminum foil for liquid food packaging industry, pre- fabricated structures for hotels, input material for dairy sector, poultry sector, manufacturing of optical fiber cables, equipment for cinema industry, manufacturing of LED lights, import of coal, electric vehicles etc. Fixed duty of USS 5,000 on import of vintage or classic cars and jeeps is envisaged.
Increase in duty on import of rickshaw tyres, soya bean oil, aluminum auto parts scrap is proposed.
New PCT codes introduced for radial tyres, CKD/SKD kits for home appliances, mobile phones etc.
Review of regulatory duty on non-essential and luxury items.

Jurisdiction of customs enforcement activities is extended

· Scope of Customs enforcement activities in the sea is proposed to be extended to 24 nautical miles from existing 12 nautical miles

Amendments in certain powers

· The Bill seeks to restore powers of the Federal Government to issue notifications under the customs law and regulations.
The Chief Collector is now empowered to take over imported goods.
Any data obtained through mutual assistance agreements can now be officially used for the purpose of assessment and valuation.
The Collector (Appeals) is now empowered to grant stay against recovery of duty/taxes for a maximum period of 30 days where an appeal has been filed.

Relief measures

· It is proposed that no proceedings be initiated, if voluntarily payment of short paid duties, taxes or other charges is made before the audit inquiry is initiated.
It is proposed to dispose off refund claim within 180 days subject to extension of further 90 days.
Confiscated imported goods will be provisionally released on payment of related duties and taxes and furnishing of bank guarantee or pay order against monetary penalties involved thereof.
Draft rules are proposed to be provided to public for offering their comments before notifying.

Penalties

· Penalties in case of non-compliance of electronic notices issued for requisition of documents have been introduced.
· Penalties for pilferage, replacement en-route or in case transshipped goods failed to reach the port of destination have been enhanced.
· It is proposed to provide legal cover to regulatory duty introduced in fiscal year 2018 which has been held ultra vires to Constitution by Superior Courts.

Islamabad Capital Territory (Tax on Services) Ordinance, 2001

Sales tax on services - Section 3

It is intended to enhance the scope of services taxable under the Islamabad Capital Territory (Tax on Services) Ordinance, 2001.

This Budget/ modifications are full Part of Sales Tax,Federal Excise Duty & Customs' Point of View.

Reported, Written and Edited By "Umair Badshah"

Expenditure Up, Development Down, Budget Flash 2018-19 , Amendment In Income Tax Sections, Part 3

2018-04-28T02:49:00.001-07:00

Penalty - Section 182

Penalty for non-filing of statements under various provisions of the Ordinance is proposed to be rationalized.

Service of notices and other documents - Section 218

Presently service of notice or other documents was required in person or by a registered post or courier. It is now proposed that service of notice on an individual, electronically, may also be treated as a valid mode of service.

Restrictions of purchase of certain assets - Section 227C

It is proposed that non-filers shall not be permitted to buy or register immovable property and motor vehicle.

Directorate General of immovable property - Section 230F

A new authority for regularizing and monitoring transactions involving immovable property has been setup for carrying out certain functions in relation to immovable properties including acquisition of immovable property where the value declared by the taxpayer is less than the fair market value.

Tax on transactions in Stock Exchange - Section 233A

Tax is required to be collected by a registered Stock Exchange in Pakistan from its members on purchase and sale of shares. The tax so collected was declared a final tax through the Finance Act, 2017. It is now proposed to treat the tax so collected as an adjustable advance tax.

Advance tax on sale and transfer of immovable property - Section 236K

In relation to collection of advance tax on sale and transfer of immovable property, the Bill proposes that the tax shall also be collected on installment payments for purchase or allotment of any immovable property, where transfer of such property is made subsequently after payment of all the installments.

The First Schedule

Part I

Rates of tax for individuals

The income tax rates for individuals (salaried and non-salaried) harmonized by the Income Tax (Amendment) Ordinance, 2018 for the tax year 2019. As per the amended Ordinance, no tax is required to be paid by individuals deriving annual income up to Rs.1,200,000. The Finance Bill 2018 proposed that individuals deriving income from Rs.400,000 to Rs.1,200,000 do not continue to enjoy zero tax benefit and requires them to contribute towards Government kitty by paying certain nominal amount of tax of Rs.1000, and Rs.2,000 for income brackets Rs.400,000 to Rs.800,000 and from Rs.800.000 to Rs.1,200,000 respectively.

Rates of tax for AOP

The income tax rates for AOPs are proposed to be rationalized. The highest rate of tax is reduced to 30% from 35%. The proposed change is in line with the tax reduction for corporate and individual taxpayers.

Rates of tax for Companies

The corporate tax rate is proposed to be 29% for tax year 2019 which will be reduced by 1% for each tax year onwards up to tax year 2023.

Capital gain on sale of securities

The Bill proposes to keep the tax rates in respect of sale of securities same for the tax year 2019 as were applicable in the tax year 2018.

Part III

Dividend income from rental REIT Scheme

The Bill proposes to specify a reduced rate of 7.5% in respect of dividend income derived by an individual from a Rental REIT Scheme.

Enhancement of withholding tax rate for non-filers

The Bill proposes to enhance the withholding tax rate for non-filers:

For corporate taxpayer for supplying goods from 7% to 8%

For non-corporate taxpayer for supplying goods from 7.75% to 9%

For corporate taxpayer for execution of contracts from 12% to 14%

For non-corporate taxpayer for execution of contracts from 12.5% to 15%

Part IV

Reduction in advance tax rates for non-filers

The Bill proposes to reduce the rate of collection of tax on banking transactions otherwise than through cash from 0.6% to 0.4%.

The Second Schedule

Part I

Income of certain charitable and other institutions - Clause (66)

The Bill proposes to add certain charitable institutions in the list of institutions whose income is exempt from tax.

Income of Modaraba - Clause (100)

Currently, any income of Modaraba other than trading activity is exempt from tax subject to fulfillment of certain conditions. The Bill proposes to exclude income from manufacturing activity as well from the ambit of exempt income.

Profit and gains derived from refinery operations - Clause (126BA)

The Bill proposes to insert a new Clause to provide exemption from tax to profit and gains derived by a refinery setup between 01 July 2018 and 30 June 2023 with a minimum production capacity of 100,000 barrels per day for a period of 20 years. The exemption period starts from the month in which the refinery is setup or commercial production is commenced whichever is later.

This exemption is also available to existing refineries if existing production capacity is enhance by at least 100,000 barrels per day subject to fulfillment of certain other conditions.

Part III

Incentive for film makers - Clauses (7 & 8)

The Bill proposes to insert new clauses to provide reduction in the amount of tax payable by 50% on income derived from film making in Pakistan by foreign film makers / resident companies.

Part IV

Exemption from the levy of minimum tax under section 113 of the ordinance - Clause (11A)

The Bill proposes to exempt public sector university whose income is exempt from tax under Clause (126) of part I of the Second Schedule to the Ordinance from the levy of minimum tax as well.

Non withholding of tax on dividend income - Clause (12)

The Bill proposes to insert a new clause to provide exemption from withholding tax on dividend paid to Transmission Line Project under Transmission Line Policy 2015.

Option to commercial importer - Clause (56B)

Clause (56B) of Part-IV of the Second Schedule to the Ordinance provides an option to a commercial importer to opt out from Final Tax Regime (FTR) subject to fulfillment of certain conditions specified therein. Now, the Bill proposes to delete the said clause. Consequently the option to opt out FTR will no more be available to commercial importers.

Trading Houses - Clause (57)

The Bill proposes to extend the levy of minimum tax under Section 113 of the Ordinance at the reduced rate of 0.5% up to the tax year 2021.

Exemption from collection of advance tax at import stage - Clauses (60A), (60AA), (60B) & (60C)

The Bill proposes that the provisions of Section 148 of the Ordinance shall not apply to certain motorway / CPEC projects on import of plant and machinery / construction material / armored and security vehicle on fulfillment of certain condition.

Minimum tax on services sector companies - Clause (94)

Inspection, certification, testing and training services are proposed to be inserted in the list of services specified in the aforesaid Clause. The period for application of Clause (94) is proposed to be extended to 30 June 2019.

Moreover, the last date for furnishing an irrevocable undertaking for the tax year 2019 is proposed to be extended to November 2018.

Tax on profit on debt - Clause (103)

The Bill proposes that the provisions of section 78 of the Ordinance shall not apply in respect of profit on investment in Bahbood Saving Certificates or Pensioner's Benefit Account provided that the tax on the said profit is paid at the applicable rate provided under Part I of the First Schedule to the Ordinance. However, the tax payable in respect of this income shall not exceed 10% of such profit as provided under Clause (6) of Part III of the Second Schedule to the Ordinance.

This Budget is few Part of Full Budget 2018-19.

Reported, Written and Edited By "Umair Badshah"

Expenditure Up, Development Down, Budget Flash 2018-19 , Amendment In Income Tax Sections, Part 2

2018-04-28T02:34:00.003-07:00

Tax credit on investment in shares and insurance - Section 62

The maximum allowable threshold of eligible investment in shares or Sukuks and premium on insurance policy is proposed to be enhanced from Rs.1.5 million to Rs.2 million.

Tax credit for non-profit organizations - Section 100C

Income derived by religious or charitable organizations from investment in deposits with scheduled banks is eligible for tax credit equal to the amount of tax on such income. It is now proposed that profit on debt from deposits with Micro finance banks should also be eligible for such tax credits.

Business income of a non-resident person - Sections 101 and 152

The Bill seeks to expand the scope of Pakistan source business income derived by a non-resident person by including import of goods, whether or not the title to the goods passes outside Pakistan, if the import is part of an overall Engineering, Procurement, Construction and Commissioning (EPCC) arrangement irrespective of the fact that the importer is the person, associate of the person or any other person.

Gain on disposal of assets outside Pakistan - Section 101 A

The Bill proposes to introduce a new section whereby disposal of assets outside Pakistan, by a non-resident, may also be subject to tax in Pakistan if such assets derive their value from assets located in Pakistan.

Agreements for avoidance of double taxation and prevention of fiscal evasion - Sections 107 and 109

Keeping in view the drive on Base Erosion and Profit Shifting (BEPS), the Bill proposes that the benefits available under a Double Tax Treaty may also be re-characterized by the tax authorities.

Concept of beneficial ownership - Section 109

The Bill seeks to introduce the concept of beneficial ownership by empowering the tax authorities to disregard an entity or a corporate structure that does not have an economic or commercial substance or was created as part of tax avoidance scheme.

Controlled foreign company - Section 109A

The Bill proposes to introduce the concept of controlled foreign company whereby subject to certain conditions, the income of a foreign company controlled by a resident person, would be taxable in the hand of such resident person.

Foreign income and assets statement - Section 116A

Every resident individual having foreign income equal to or in excess of USS 10,000 or foreign assets of value of USS 100,000 or more are now required to file a foreign asset and income statement. Consequential changes have also been proposed in sections 114 and 118 regarding filing of return of income to enable filing of statement of foreign assets and income along with the return of income. Corresponding penalty has also been prescribed for non-filing of statement.

Best judgment assessment - Section 121

If a taxpayer has been issued a notice for filing of return of income in respect of one or more of the last ten completed tax years and he fails to file such return, a best judgment assessment in such a case can be passed within two years from the end of the tax year in which the notice is issued.

Alternative Dispute Resolution Committee - Section 134A

Substantial changes have been proposed in the provisions of the above section which may have far reaching effects. The most significant changes are that it is now proposed that the ADRC shall only hear the case after the withdrawal of appeals filed by either party pending before any appellate authority and that the decision of the ADRC shall be binding on both the parties i.e. the Board and the aggrieved person.

Recovery of tax - Section 140

The requirement of payment of 25% of the tax demand along with the appeal filed before the Commissioner Inland Revenue (Appeals) has been reduced to 10% of the tax demand to avoid recovery of tax through attachment of bank accounts or recovery from third parties.

Relief from withholding - Section 153

The Bill proposes to enhance non-withholding tax limits in respect of sale of goods and services rendered from Rs.25,000 and Rs.10,000 to Rs.75,000 and Rs.30,000 respectively.

Furnishing of information by banks - Section 165A

Through this section, banking companies were required to provide online access to their central database that contains details of account holders and their day to day transactions. Such access was so far denied by the banks for reason of secrecy and confidentiality of banking data. It is now proposed that the banks instead of giving access to online data, may provide details of tax collected on cash withdrawal exceeding Rs.50,000 from filers and non-filers in respect of such accounts where cash withdrawal exceed Rs.1 million or more during each calendar month. The threshold for providing details of deposit in any account during a month has also been proposed to be enhanced from Rs.1 million to Rs.10 million. Similarly, the threshold of credit card transactions is also proposed to be increased from Rs.100,000 to Rs.200,000 per month.

Claim of credit by a company being a member of an Association of Persons - Section 168

In order to synchronize the claim of credit by a company being a member of an Association of Persons (AOP) of taxes deducted and collected at source, the Bill proposes to allow credit in proportion to its share in the taxable income of the AOP.

Appointment in special audit panel - Section 177

In relation to appointment of special audit panels by the Federal Board of Revenue (the Board), the Bill proposes to empower the appointment of:

· A foreign expert or specialist;

· A tax audit expert deployed under an audit assistance programme of an international tax organization or a tax authority outside Pakistan.

Penalty - Section 182

Penalty for non-filing of statements under various provisions of the Ordinance is proposed to be rationalized.

This Budget is few Part of Full Budget 2018-19.

Reported, Written and Edited By "Umair Badshah"

Expenditure Up, Development Down, Budget Flash 2018-19 , Amendment In Income Tax Sections, Part 1

2018-04-28T02:04:00.003-07:00

Budget Flash 2018

Income tax

Bonus shares - Section 2(29)

The taxation of bonus shares has been proposed to be done away with on the popular demand of the capital market. Corresponding amendments have also been proposed in the withholding provisions to omit withholding of tax on issuance of bonus shares.

Super tax - Section 48

The charge of super tax was extended up to the tax year 2017 through the Finance Act, 2017. It is proposed to extend the levy up to the tax year 2020. The present rate of super tax is 3% which will apply to the tax year 2018. It is now proposed that the rate be reduced to 2% for the tax year 2019 and 1% for the tax year 2020. For banking companies, the rate will be 4%, 3% and 2% respectively for the tax years 2018, 2019 and 2020.

Taxation of undistributed profits - Section 5A

The mandatory requirement to distribute at least 40% dividend by listed companies to avoid tax on undistributed profits is proposed to be reduced to 20%. The rate of tax on undistributed profits is also proposed to be reduced from 7.5% to 5%.

Carry forward of losses - Sections 57 and 59A

Substantial changes are proposed to be introduced to restrict the allow ability of carry forward of depreciation and amortization losses up to 50% of taxable income of the taxpayer arising from income from business only.

Tax credits - Sections 658, 65D and 65E

The eligible period for investment in plant and machinery for availing tax credit is now proposed to be extended to 30 June 2021 from the current period of 30 June 2019.

Unexplained income - Section 111(2)

For the purpose of tax ability of unexplained income or assets, it is proposed that concealed foreign assets and foreign income can be taxed in the tax year immediately preceding the tax year in which such asset or income is discovered by the Commissioner.

Immunity to foreign remittances - Section 11 1(4)

Presently all remittances irrespective of any threshold are eligible for immunity from any probe by the tax authorities with respect to the sources of funds remitted. It is now proposed to restrict the immunity to remittances up to Rs.10 million in a tax year.

Fee for Offshore Digital Services - Sections 2, 6, 101, 152 and First Schedule

Tax at the rate of 5% is proposed to be introduced on fee for offshore digital services paid by a resident person or borne by a permanent establishment of a non-resident person.

Advance tax on persons remitting amounts abroad through credit or debit or prepaid cards - Section 236Y and First Schedule

It is proposed that every banking company be required to collect adjustable advance tax at the rate of 1% (3% in case of non-filers) from every credit card, debit card and prepaid card transaction completed with a person outside Pakistan.

Services rendered by a non-resident through its permanent establishment - Section 152

The Bill proposes that tax deducted on payments for services by a permanent establishment of a non-resident should constitute a minimum tax. The amendment seeks to align the taxability of a non-resident service provider with that of a resident service provider under section 153.

Taxability of commercial importers - Section 148

The Bill proposes that the tax required to be collected from commercial importer at import stage is to be treated as a minimum tax.

Advance tax - Section 147

In its drive for collecting more and more taxes, the Government now seeks to give additional powers to the Commissioner to examine the estimates of advance tax submitted by the taxpayers and also seek supporting information regarding such estimates. The Bill also seeks to give powers to the Commissioner to reject an estimate which in his opinion is not duly supported by proper evidences of estimates.

Return not filed within due date - Sections 182A and 214D

The Bill proposes to omit section 2140 which automatically selects a case for audit where the return of income was not filed within the due date or extended due date. However, to continue to have a check on non-filing of tax returns, it is also proposed that if a taxpayer fails to file its return of income within the due date or the extended due date, its name will not be included in the Active Taxpayers List and it will not be entitled to carry forward any loss for the year.

Definition of Filer - Section 2(23A)

The definition of a filer is proposed to be amended to include those taxpayers whose names appear in the Active Taxpayers Lists issued by the AJ&K Council or Gilgit Baltistan Council. Now such taxpayers will also be considered filers for tax purposes.

Definition of Permanent Establishment - Section 2(41)

The concept of “dependent agents” as prescribed within the definition of a permanent establishment has been proposed to be expanded to include agents that not only conclude contracts but also such agents who play the principal role leading to the conclusion of contracts without material modification by the non-resident and who act exclusively or almost exclusively on behalf of the non-resident.

Gift - Sections 37 and 79

The benefits available of non-recognition and valuation on receipt of asset by way of a gift are provided in both the above sections which deal with capital gains and non-recognition of gains on sale of assets. It is now proposed to restrict the above benefits only to such gifts that are given to persons who are relatives.

This Budget is few Part of Full Budget 2018-19.

Reported, Written and Edited By "Umair Badshah"

If You Write Something on Facebook about 6 Things, Your Account will be Terminated, Facebook has declared Verdict (Final Decision)

2018-04-27T06:57:00.000-07:00

If You Want to Secure and Permanent Active Your Facebook's Account, then you should follow given below Instructions timely and Keep Watching, Sharing, Posting, Liking and Smiling on Facebook.

The new rules have been developed from Facebook, which are called Community Standards.
Facebook Founder Mark Zuckerberg said in a blog on this subject that a user violating community standards will be given warning, but even if violations continue, it can be banned and its profile disorder Can be applied. That is not enough, but the law enforcement agencies can also be informed if the Facebook thinks that a user's post is harmful to another user. The first thing is to be careful about Violence and threatening content. No one will be allowed to threaten through Facebook nor post such content in which violence is displayed. Which user adds to drug addiction, weapons promotion, or increase crime by Facebook, and / or attempt to fraud, the immediate action will be taken against it and its account will be closed (Terminated).

The account will also be closed on the issues like violence on the other side, accusing people about armed action and The law enforcement agencies will also be informed. Consumer protection on Facebook will be given special importance. Any user who will harass another user through Facebook or misleading its photos or videos will lose their account.

Sexual fraudulent harassment or trying to spy someone through real or fake accounts will also be a code of thought and will not be allowed to use such a Facebook user. Posting hateful content on Facebook, Posting photos of violence or posting videos; Posting pictures also has been terminated against Community Standards. Real accounts have become a major issue of Facebook, to resolve this issue, users will have to identify their original identities while creating a new account, while new accounts have already been introduced for the existing accounts so that each user should use the account with their original identity. The first Facebook was not paid attention but now in this case the hardship will be in action. Any user who will post without someone else's text, photo or video references will be processed.

Any other person created without the post of the post will also be given the first warranty, and if there is such a mistake again, its account will be closed. If any government is posted on any book posted on Facebook by any user If the complaint is received from the institution, such a user's account will be closed by reviewing the complaint. For example, criminal postings such as abusive violence, violence or sexual abuse, will be counted in this category. Apart from law enforcement agencies, if a parent receives a complaint against contradictory material, a reporter will face such action. So you should follow these instructions.

2018-04-25T01:45:00.000-07:00

Man expresses their feelings in different ways. Is generally used to express joy smile. But it is not necessary every smile that must be excited and happy.

The reaction of the human brain, according to the American psychologist process depends on a variety of feelings. The brain is the body of the message: This would recognize. Similar messages can smile and sense of variety.

The study shows is that it is the smile that leads to show for it creates stress. In contrast, the smile strengthens behavior, i.e. given as a reward, he is going to reduce the levels of stress.

The experience of the slight difference in facial expressions and can change his opinion about you.

Investigators have said the three main types of smiles.

* Dominance smile or hegemony smile give the impression of superiority is given for marking your position.

* Adherence indicates a commitment to show the friendly attitude of the smile.

* Agreeing smile full of smile that impression is established that the cause of your happiness.

Some heart rate during the test was a measure of stress hormones to produce (Cortisol). When he offered to dominate smile got negative and critical perception. That they suffered more stress and increase the level of Cortisol appeared and remained high for some time.

However, when he was agreeing smile when he realized appreciation and acceptance. The lower the pressure inside Cortisol professional.

This test comes quickly in people whose heart rate, they react relatively strong nervous reaction. Increased heart rate and knee replacement is not natural or not. However, obesity, depression or heart disease are deficient bring complaints like heart rate. Which understand the social effects to humans and difficult to react to them.

Income Tax Returns Increase 24% Record Rate In Fiscal Year 2018

2018-04-25T01:41:00.002-07:00

In the current fiscal year, 2017-18, by February 15, 2018, two lakh 40 thousand tax returns more than the previous year have been submitted. According to the report of the Federal Board of Revenue, 1.238 million tax returns have been made in the current fiscal year by February 15, 2018, while 9.88 million rupees were submitted during the corresponding period of the last fiscal year. Thus, the number of tax collectors deposited during the fiscal year in the last fiscal year increased 2 million 40 thousand.

On the card of Rs. 100 rupees, the mobile phone companies, who cut their money from Rs 25 percent, can get their tax thief, Pakistan crushes hundreds of rupees worth Rs. Billion, it is revealed that you do not even believe

Justice (retd) Javed Iqbal, chairman of the National Accountability Bureau, said that the change in NAB's work is watching the whole nation, no inquiry and investment should not be outside the scope of the law, the country is compounded with more than $ 84 billion. On the other hand, mobile phone companies do not allegedly pay about Rs.400 billion to FBR.

He expressed his views while presiding over a meeting in NAB Head Quarter. In the meeting, he had NAB Headquarters and the performance of all NAB's regional bureaus, especially those orders which were given after the responsibilities of their position. Prosecution, operation, awareness and procurement division highlighted its performance in the meeting. Chairman NAB Justice (R) Javed Iqbal said that there are about 173 decisions related to the NAB's Supreme Court, and they should read the law of NAB and should not be out of any inquiry and investigation law. He said that the country's debt is more than $ 84 billion, while on the other hand, the mobile phone companies do not allegedly pay about Rs.400 billion tax to FBR, Now only in the NAB and work, work and work will be done according to law. He expressed his satisfaction over the last 3 months report, saying that the whole nation is watching the change in the work of NAB, we have to end the country with the whole nation and eliminate the country's worst corruption and in any case, the NAB officials Will not be tolerated.

The FBR launched a widespread tax audit of mobile phone companies

The Federal Board of Revenues (FBR) has launched a Wide Holding Tax Audit of Mobile Phones Companies. In this regard, the first Telenor Pakistan election has come into force, due to a large number of transactions, Telenor audits will take 10 to 12 weeks. According to the Member Operation Inland Revenue FBR Khawaja Tanvir in connection with the telecom audit, other mobile phone companies will be audited, according to the FBR Khawaja Tanvir, Telenor has provided the revised data for the widespread tax. The total number of customers of the Gulf was Rs.44.44 thousand, while in July 2017, totaling 9.76 million 64 thousand transactions were carried out by prepaid cards and ease loads. The relevant field officers of the Landing Unit had also visited the company's visit to see the system in connection with the data; sources said that millions of transactions will also get services for land revenue profiles for the widespread tax audit. It is likely that there is no such opportunity in the FBR for audit of telecom companies, but the High Officer of Inland Revenue rejects the impression and said that there are some technical difficulties in the audit, but it does not mean that the FBR Telecom companies do not have the capability and ability to audit, but inevitably auditing 3 It will take 4 months.

The big news for the people associated with the real estate business was declared FBR

2018-04-25T01:36:00.000-07:00

FBR has decided to survey the Real Estate Industry in all major cities on the style of real estate industry in Karachi. In this regard, senior officer of the FIFF said that large-scale real estate sector On the basis of the information of tax evasion, keeping the survey in Karachi as an initial model, the report was conducted in Karachi and its report revealed that keeping a comprehensive survey done in all major cities, keeping in mind the survey.

Sources said the survey According to the report, the real estate industry is spreading rapidly in Karachi, but most of the storage plots are not registered with the most departments of real estate connectors selling luxury flats and apartments. According to the sources, Surveys will be made in major cities like Lahore, Islamabad, Faisalabad, Peshawar, Multan, Quetta, and including Gawadar and existing formatting of field formats will be taken, based on the basis of talented taxpayers, they will be brought to the Net. Other charges will be received including penalties.

FBR has sealed auto parts manufacturing Bright car engineering private limited company’s accounts

The Federal Board of Revenue frozen accounts of the auto-made bright car engineering private-owned company, According to the sources, FBR Lighting Private Furnished Bank accounts There are four million rupees in the income tax of the year 2013, due to auto-made bright car engineering privileges.

After extensive intelligence operations launched by the Intelligence Report, which could be harmed in the name of NGOs, started operation

The Federal Board of Revenue was mobilized against the people and institutions involved in tax evasion in the name of new NGOs, the investigation was started against NGOs and non-profit organizations. According to the sources, the FBR conducted non-profit organizations and According to the report, all field formats have been sent from the FBR under the agreement. According to the FBR record, 2251 NGOs and non-profit Institutions across the country have been registered.

Popular singer Arif Lohar also accused of hiding income, how many years did not give tax, FBR sought details

FBR has given notice to the famous singer Arif Lohar, who woke up the sound of the voice over all over the world and raising the name of Pakistan, giving him notice of fifteen days and details of his three-year earnings. According to details, FBR issued the notice to singer Arif Lohar and requested details of the last three years, and expressed reservations on the revenue shown in the fiscal year. FBR has given details in fifteen days Or even order or on the other hand, Arif Lohar refused to disagree with the news that he did not give tax, says he never conceal the income, he also said I am the regular taxpayer, the FBR has been misunderstanding that will soon go away.

60% registered companies do not pay tax, FBR

The Federal Board of Revenue (FBR) in Pakistan has 2,008 companies are paying tax other registered 3,333 companies - 60.1 percent of the total registered companies do not pay any tax. According to the available FBR documents, 3,333 companies had collected a total of Rs 170 billion.The taxpayers of one of the total registered companies are 7.6 percent, whose tax paid is 82 lakh 87 thousand.

Similarly, at 6.25 lakhs, 6.2 companies had Rs 5.45 million Companies between Rs.5 to 10 lakhs are 3.5 percent and these companies paid taxes worth Rs. 42 million. Tax paying companies between 10 to 50 lakhs are 6.7 percent of the total companies and they have Rs. 556.66 million Taxes. Taxes between 50 million and one crores are only 2.4 percent and their tax amount is 55 million 47 million. While the rate of taxing companies between one crore to 5 crores is 6.3 percent and the amount of tax collected by these companies is Rs 5 billion 17 crore. The rate of companies between 5 to 10 crores is only 2.10 percent and He paid Rs. 4 billion 89 crore tax. According to reports, more than 10 million tax companies are about 5 percent and those companies have collected Rs. 158 billion 45 million tax.

Bahamas Leaks, 158 Pakistanis were trapped badly, including former ministers and other important personalities, you will also be surprised to know the name.

Federal Board of Revenue issued the notice to 158 Pakistanis included in Bahamas Leaks, besides Zia-based Minister of State and Zia-e-Islam-e-Khursheed Khursheed, former federal minister and currency exchange Altaf Khanani's sons also came under action. According to the TV, the FBR has issued a notice against the Pakistanis involved in Bahamas Lex, while issuing a notice to 158 Pakistani owners of off noise companies. In the era of Pervez Musharraf, the son of the minister of Health, Naseer Khan and former professor of Jamaat-e-Islami Khursheed is also included among the notices. According to the FBR sources, discrimination notice has been issued as per the instructions of the Finance Minister to Pakistanis included in Bahamas Leaks. Currency Exchange Altaf Khanani's son has also been issued the notice.

Islam and Science | Islam and Technology | Bad-Aqeeda Logo Ki Islah by Allama M.Owais Azhar Qadri

2018-04-16T12:03:00.003-07:00

Islam and Science | Islam and Technology | Bad-Aqeeda Logo Ki Islah by Allama M.Owais Azhar Qadri

How To Attach Annexure C's File In FBR For Sales Tax Return & How To Submit | UNEED Videos Hub

2018-04-16T12:02:00.000-07:00

How To Attach Annexure C's File In FBR For Sales Tax Return & How To Submit | UNEED Videos Hub

How To Delete Shared Content On Messenger | How To Delete Shared Photo On Facebook Messenger

2018-03-30T12:51:00.001-07:00

How To Delete Shared Content On Messenger | How To Delete Shared Photo On Facebook Messenger

How To Attach Annexure C's File In FBR For Sales Tax Return & How To Submit | UNEED Videos Hub

2018-03-30T12:49:00.001-07:00

Become A Tax Manager

How To Attach Annexure C's File In FBR For Sales Tax Return & How To Submit | UNEED Videos Hub

How We Can Become Rich | How To Move Poverty To Richness By Allama M.Owais Azhar Qadri

2018-03-10T11:22:00.001-08:00

How To Copy Text From Image | Image To Text | Online and Offline Easy Methods

2018-03-10T09:11:00.000-08:00

How To Prepare Annex-C In FBR Online | Sales Tax Return 2018 | For Registered Person

2018-03-10T09:08:00.001-08:00

How To Prepare Annex-C In FBR Online | Sales Tax Return 2018 | Annex-C For UN-Registered Person

2018-03-07T10:51:00.000-08:00

Easy to Learn and Easy to Do...!

How To Prepare E-Payment To FBR | Making Payment For FBR Challan | Sales Tax Return 2018

2018-03-07T10:49:00.003-08:00

Become A Self Dependent and No Need to give any Legal Fee to Lawyer..!

UNEED Videos Hub

Pakistani Nizam E Adal

How To Prepare Wealth Statement Online For Income Tax Return 2018 | Part 1 | | UNEED Videos Hub

How To Prepare Wealth Statement Online For Income Tax Return 2018 | Part 1 | | UNEED Videos Hub

New Amendment in FBR for filling Income Tax return Offline | IRIS-ADX Application

Launching of IRIS-ADX for offline Preparation of Income Tax Return and Wealth Statement -Tax Year 2018

Salient Features:

1. Prepare Income Tax return

2. Prepare Wealth Statement

3.Facility to prepare income tax returns without requirement of connection with Internet

4. In case of bulk data, application streamlines the data communication process as application and Iris online system can exchange information at their own pace;

5. Configurability to allow simultaneous preparation and uploading returns related to multiple taxpayers;

6. Seamless uploading of prepared data to FBR repository;

7. Offline MIS reports.

How To File Sales Tax Nil Return In E-Portal of FBR | How To Submit GSTR NIL Online | UNEEDVideosHub

How To File Sales Tax Nil Return In E-Portal of FBR | How To Submit GSTR NIL Online | UNEEDVideosHub

How To Prepare Annexure-C For Sale Tax Return In Punjab Revenue Authority Online | UNEED Videos Hub

TAX RATES Updated upto 01-07-2017 | FOR THE TAX YEAR - 2018_ UNEED Videos Hub

CASE LAWS _ Sales Tax Rules 2006_ Lahore High Court_ 2018 SLD 830 Equiv _ Citation: 2018 PTD 1042

W.P No. 39468 of 2016, decision date: 02-04-2018

Law: Sales Tax Rules, 2006

Sections: 12, 12(vi)

Law: Sales Tax Act (VII of 1990)

Sections: 11, 21(2), 21(3)

Sections: 10A, 18, 23, 24

THIS JUDGMENT DELIVERED BY: SHAHID KARIM, JUSTICE:---.---

How To Prepare or How to Write "Writ Petition" For Honorable Lahore High Court

It's Format or an "Writ Petition" for New Lawyer or I.T.P License Holder.We Want to Teach you , you can do with or without Lawyer.

C.M.No.01/2018

3.Notice.

C.M.No.02/2018 4.Dispensation sought for is allowed subject to all just and legal exceptions.______________________________________

(SHAHID KARIM)

JUDGE

In THE LAHORE HIGH COURT, LAHORE.

W.P.No.___________ /2018

M/S HAlER PAKISTAN (PVT) LTD;4-B, Q-Block, Old College Road, M M Alam Road Extension, Gulberg-II, Lahore. Through its Company Secretary Mr. Javed Afridi.

Versus ..... ..PETITIONER

1. The Federation of Pakistan, through Secretary Finance, Revenue Division, Islamabad.2. The Federal Board of Revenue, through its Chairman, 5-Constitutional Avenue, Islamabad.3. The Chief Commissioner Inland Revenue, LTU, Lahore.4. The Commissioner Inland Revenue, Zone-I, LTU, Lahore.

.... RESPONDENTS

WRIT PETITION UNDER ARTICLE 199 OF THE CONSTITUTION OF ISLAMIC REPUBLIC OF PAKISTAN. 1973.

Amendment In Sales Tax,Federal Excise Duty ans Customs' Sections In Budget Flash 2018-19

Sales tax

Reported, Written and Edited By "Umair Badshah"

Expenditure Up, Development Down, Budget Flash 2018-19 , Amendment In Income Tax Sections, Part 3

This Budget is few Part of Full Budget 2018-19.

Reported, Written and Edited By "Umair Badshah"

Expenditure Up, Development Down, Budget Flash 2018-19 , Amendment In Income Tax Sections, Part 2

This Budget is few Part of Full Budget 2018-19.

Reported, Written and Edited By "Umair Badshah"

Expenditure Up, Development Down, Budget Flash 2018-19 , Amendment In Income Tax Sections, Part 1

This Budget is few Part of Full Budget 2018-19.

Reported, Written and Edited By "Umair Badshah"

If You Write Something on Facebook about 6 Things, Your Account will be Terminated, Facebook has declared Verdict (Final Decision)

If You Want to Secure and Permanent Active Your Facebook's Account, then you should follow given below Instructions timely and Keep Watching, Sharing, Posting, Liking and Smiling on Facebook.

Income Tax Returns Increase 24% Record Rate In Fiscal Year 2018

The FBR launched a widespread tax audit of mobile phone companies

The big news for the people associated with the real estate business was declared FBR

Islam and Science | Islam and Technology | Bad-Aqeeda Logo Ki Islah by Allama M.Owais Azhar Qadri

Islam and Science | Islam and Technology | Bad-Aqeeda Logo Ki Islah by Allama M.Owais Azhar Qadri

How To Attach Annexure C's File In FBR For Sales Tax Return & How To Submit | UNEED Videos Hub

How To Attach Annexure C's File In FBR For Sales Tax Return & How To Submit | UNEED Videos Hub

How To Delete Shared Content On Messenger | How To Delete Shared Photo On Facebook Messenger

How To Delete Shared Content On Messenger | How To Delete Shared Photo On Facebook Messenger

How To Attach Annexure C's File In FBR For Sales Tax Return & How To Submit | UNEED Videos Hub

How To Attach Annexure C's File In FBR For Sales Tax Return & How To Submit | UNEED Videos Hub

How We Can Become Rich | How To Move Poverty To Richness By Allama M.Owais Azhar Qadri

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How To Prepare Annex-C In FBR Online | Sales Tax Return 2018 | For Registered Person

How To Prepare Annex-C In FBR Online | Sales Tax Return 2018 | Annex-C For UN-Registered Person

How To Prepare E-Payment To FBR | Making Payment For FBR Challan | Sales Tax Return 2018

It's Format or an "Writ Petition" for New Lawyer or I.T.P License Holder.
We Want to Teach you , you can do with or without Lawyer.

C.M.No.02/2018

4.Dispensation sought for is allowed subject to all just and legal exceptions.______________________________________

1. The Federation of Pakistan, through Secretary Finance, Revenue Division, Islamabad.
2. The Federal Board of Revenue, through its Chairman, 5-Constitutional Avenue, Islamabad.
3. The Chief Commissioner Inland Revenue, LTU, Lahore.
4. The Commissioner Inland Revenue, Zone-I, LTU, Lahore.