Taxat ion by

Misrepresent at ion
A Comparat ive St udy
of Public Represent at ives'
Income & Tax Declarat ions
for 2012
Umar Cheema
Center for Investigative
Reporting in Pakistan
Dedicated to
thepoor of Pakistan
who subsidizetherich
through indirect taxes
All rights reserved. No part of this report may be reproduced or
transmitted in any form or by any means, electronic or mechanical,
including photocopying, recording or information storage and retrieval
system, without prior permission of the publisher.
A joint publication of Sustainable Development Policy Institute (SDPI) and
Center for Investigative Reporting in Pakistan (CIRP)
2013 by SDPI and CIRP

Author:
Umar Cheema
Researcher:
Mohsin Kazmi
Designer & Printer :
The Art Group
ISBN: 976-969-8344-20-7
Sustainable Development Policy Institute
38-Embassy Road, G-6/ 3, Islamabad, Pakistan
Tel: (92-51) 2278136Fax: 2278135
Centre for Investigative Reporting in Pakistan
Office # 15, 1st Floor, VIP Plaza, I-8 Markaz, Islamabad, Pakistan
Email: query@cirp.pk
Table of Contents
1. Introduction
2. Tax in Focus
3. Tax Debate and Political Parties
4. Research Methodology
4.1 Limitations of the Study
5. Tax Record of Public Representatives:
Table 5.1: NTN Status of Winning Candidates
Table 5.2: Comparison of Tax Declarations
Table 5.3: Comparison of Income Declarations
5.1: Lawmakers without NTNs
5.2: Tax Status of Lawmakers
Table 5.4: Taxpayers in National Assembly
Table 5.5: Taxpayers in Punjab Assembly
Table 5.6: Taxpayers in Sindh Assembly
Table 5.7: Taxpayers in KP Assembly
Table 5.8: Taxpayers in Baluchistan Assembly
5.3: Discrepancy in Tax Declarations
Table 5.9: A Snapshot of Tax Information
Table 5.10: MNAs Confornted by FBR on Tax Claims
Table 5.11: Members of Punjab Assembly Confronted on Tax Claims
Table 5.12: Members of Sindh Assembly Confronted on Tax Claims
Table 5.13: Members of KP Assembly Confronted on Tax Claims
Table 5.14: Members of Baluchistan Assembly Confronted on Tax Claims
5.4: Discrepency in Income Declarations
Table 5.15: Disputed Income Declarations by MNAs
Table 5.16: Disputed Income Declarations by MPAs of Punjab
Table 5.17:Disputed Income Declarations by MPAs of Sindh
Table 5.18: Disputed Income Declarations by MPAs of KP
Table 5.19: Disputed Income Declarations by MPAs of Baluchistan
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Annexures I: MNAs without NTNs
Annexure II: Punjab Assembly MPAs without NTNs
Annexure III: Sindh Assembly MPAs without NTNs
Annexure IV: KP Assembly MPAs without NTNs
Annexure V: Baluchistan Assembly MPAs without NTNs
Annexure VI: Non-Taxpaying MNAs
Annexure VII:Non-Taxpaying MPAs in Punjab Assembly
Annexure VIII:Non-Taxpaying MPAs in Sindh Assembly
Annexure IX: Non-Taxpaying MPAs in KP Assembly
Annexure X: Non-Taxpaying MPAs in Baluchistan Assembly
Annexure XI:MNAs Having Disputed Tax Claims
Annexure XII:Punjab Assembly MPAs Having Disputed Tax Claims
Annexure XIII: Sindh Assembly MPAs Having Disputed Tax Claims
Annexure XIV: KP Assembly MPAs Having Disputed Tax Claims
Annexure XV: Sindh Assembly MPAs Having Disputed Tax Claims
Annexure XVI: MNAs with Disputed Income Declarations
Annexure XVII: Punjab Assembly MPAs with Disputed Income Declarations
Annexure XVIII: Sindh Assembly MPAs with Disputed Income Declarations
Annexure XIX: KP Assembly MPAs with Disputed Income Declarations
Annexure XX: Baluchistan Assembly MPAs with Disputed Income Declarations
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Acknowledgments
I am grateful to a diverse array of persons and organisations for
helping me at different points along the way. ECP deserves special
appreciation for placing the tax details contained in the
nomination papers and the FBR record of the candidates on its
official website. Without this giant step taken for the first time
towards promoting transparency in a culture of obsessive secrecy,
it would not have been possible to develop this study. I would
particularly like to thank Ishtiaq Ahmed Khan, Secretary ECP. I am
also indebted to Khizer Aziz, DG (IT), ECP, who gave generously of
his time and came to my rescue whenever I confronted a problem
accessing the relevant data.
This study could not have been commenced, much less completed,
without the singularly kind cooperation of Dr. Abid Qaiyum Suleri,
ED of SDPI, who facilitated at every step. Mohsin Kazmi,
researcher of SDPI, who remained at my beck and call during the
course of this study, also deserves special thanks. Carrying out this
project without his able assistance was next to impossible.
However, none of the individuals and the organisations above is to
be identified with any of the conclusions arrived at in this study:
that is my burden alone.
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54
5%
1016
95%
Record Found
Record Not Found
Tax Paid
Not Paid
474
47% 542
53%
22
23
HavingNTN
Not NTN
Record not Found
298
87%
30
9%
14
4%
24
HavingNTN
Not NTN
Record not Found
308
83%
43
11%
21
6%
25
HavingNTN
Not NTN
Record not Found
148
88%
15
9%
5
3%
5
3%
HavingNTN
Not NTN
Record not Found
86
69%
31
25%
7
6%
26
HavingNTN
Not NTN
Record not Found
53
82%
4
6%
8
12%
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PML-N Manifest o 2013:
An annual t ax direct or y will be published
indicat ing t he t axes paid and assessed during
t he last 3 years
PML-N Manifest o 2013:
An annual t ax direct or y will be published
indicat ing t he t axes paid and assessed during
t he last 3 years
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