3.

1 Federal Government Revenue Receipts

(Million Rupees)
Receipt FY79 FY80 FY81 FY82 FY83
A. Revenue (1+2) 29,862 37,949 46,349 51,167 59,080
1 Tax Revenue 23,476 30,723 36,509 40,369 46,209
i. Direct Taxes 3,424 5,333 7,185 8,486 8,942
a. Income Tax 1,169 1,804 7,028 8,309 8,751
b. Corporation Tax 2,171 3,421 - - -
c. Wealth Tax 42 70 111 135 157
d. Gift Tax & Estate Duty 18 10 12 16 12
e. Worker’s Welfare Tax 24 28 34 26 22
ii. Indirect Taxes 20,052 25,390 29,324 31,883 37,267
a. Customs Duties 10,124 12,572 14,276 15,074 18,510
b. Federal Excise Duties 6,917 9,701 10,413 11,740 12,911
c. Sales Tax 1,935 2,410 2,893 3,252 3,489
d. Surcharge 1,076 705 1,736 1,810 2,346
e. Stamp-non Judicial 2 6 7 11
-
2 Non-Tax Revenue 6,386 7,226 9,840 10,798 12,871
i. Property & Enterprises 4,760 5,528 7,428 7,613 9,132
ii. Civil Administration 868 934 1,123 1,694 1,776
iii. Miscellaneous 758 764 1,289 1,491 1,963
B. Transfers to Provinces 4,136 6,050 8,628 9,232 9,979
1 Share in Divisible Taxes 3,823 5,504 - - -
2 Natural Gas 305 537 699 767 829
3 Gift Tax 8 9 10 6 12
4 Taxes on Income - - 5,250 5,989 6,554
5 Sales Tax - - 2,423 2,470 2,584
6 Export Duty (Cotton) - - 247 - -
Net of
Revenue Receipts (A-B) 25,726 31,899 37,721 41,935 49,101
Source: Ministry Finance Govt. of Pakistan

FY79-FY10: Annual Budget Statement (Amount in Million Rs.)

FY11-FY15: Pakistan Fiscal Operations (Amount in Billion Rs.)

FY84 Receipt FY85 FY86 FY87 FY88 FY89
72,309 A. Revenue (1+2+3) 77,971 91,420 106,324 119,601 143,077
50,644 1 Total Taxes 52,665 59,568 65,702 75,983 91,020
8,836 i. Direct Taxes 9,312 9,782 10,568 11,839 13,920
8,621 a. Income Tax 9,071 9,591 10,354 11,526 13,407
171 b. Wealth Tax 180 130 156 197 327
10 c. Gift Tax & Estate Duty 12 - - - -
- d. Worker’s Welfare Tax 49 61 58 116 186
34 ii. Indirect Taxes 43,353 49,786 55,134 64,144 77,100
41,808 a. Customs Duties 23,371 29,343 33,364 38,001 42,362
21,532 b. Federal Excise Duties 15,308 15,515 15,361 17,398 20,038
15,652 c. Sales Tax 4,674 4,928 6,409 8,745 14,700
4,624 2 Surcharges - - - 12,974 14,496
- i. Petroleum - - - 9,899 10,523
ii. Natural Gas 3,075 3,973
- - - -
21,665 3 Non-Tax Revenue 25,306 31,852 40,622 30,644 37,561
10,407 i. Property & Enterprises 12,329 14,618 18,782 19,525 24,786
3,973 ii. Civil Administration 4,568 3,808 4,575 4,731 4,648
7,285 iii. Miscellaneous 8,408 13,426 17,265 6,388 8,127
11,301 B. Transfers to Provinces 11,944 12,859 13,408 16,192 23,931

- 1 Share in Divisible Taxes - - 12,066 14,851 -

1,025 2 Natural Gas 1,050 1,245 1,342 1,341 1,298
10 3 Gift Tax 12 - - - -
6,960 4 Taxes on Income 7,042 7,276 - - 10,207
3,116 5 Sales Tax 3,612 3,829 - - 10,640
190 6 Export Duty (Cotton) 228 509 - - 1,786
61,008 Net Revenue Receipts (A-B) 66,027 78,561 92,916 103,409 119,146
 Receipt FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97
A. Revenue (1+4) 163,525 170,344 216,586 242,619 273,239 321,323 370,509 384,263
1 Total Taxes and Surcharges (2+3) 114,004 124,311 156,604 170,977 199,073 247,209 292,912 309,427
2 Total Taxes 104,264 112,016 141,801 158,766 172,589 226,499 268,033 282,110
78,152 85,051
i. Direct Taxes 14,942 19,840 28,847 36,762 43,451 61,585
a. Taxes on Income 14,337 19,050 27,913 35,018 41,466 59,205 75,816 80,405
b. Wealth Tax 391 602 628 - 1,216 1,630 1,406 2,411
c. Workers Welfare Tax 214 188 306 1,744 349 750 400 750
d. Capital Value Tax - - - - 420 - 530 1,485
ii. Indirect Taxes 89,322 92,176 112,954 122,004 129,138 164,914 189,881 197,059
a. Customs 50,665 50,528 61,821 63,225 64,240 77,652 88,908 86,094
b. Central Excise 23,082 24,739 30,334 35,169 34,519 43,691 51,104 55,297
c. Sales Tax 15,575 16,909 20,799 23,610 30,379 43,571 49,869 55,668
3 Surcharges 9,740 12,295 14,803 12,211 26,484 20,710 24,879 27,317
15,127 22,476
i. Petroleum 4,899 9,052 7,512 3,837 17,200 12,490
ii. Natural Gas 4,841 3,243 7,291 8,374 9,284 8,220 9,752 4,842
4 Non-Tax Revenue 49,521 46,033 59,982 71,642 74,166 74,114 77,597 74,835
i. Property & Enterprises 32,223 26,957 37,363 35,767 41,867 38,428 43,317 50,038
ii. Civil Administration 5,928 4,755 1,884 12,787 6,440 16,780 16,110 15,276

iii. Miscellaneous 11,370 14,321 20,735 23,088 25,859 18,906 18,171 9,521
B. Transfers to Provinces 30,878 33,792 57,986 65,087 80,105 97,727 121,310 131,556
1 Taxes on Income 11897.3 - 19,417 25,462 32,216 40,682 54,623 62,857
2 Sales Tax 14728 - 16,340 18,224 24,396 32,680 38,023 42,560
3 Export Duty (Cotton) 2755 - 1,546 380 331 - - -
4 Excise Duty & Royalty on Natural Gas 1,498 1,667 1,846 1,921 2,370 3,774 4,777 5,523
5 Excise Duty on Sugar - - 3,450 3,874 4,161 4,356 4,180 3,800

6 Excise Duty on Tobacco - - 6,840 6,462 6,764 6,887 9,120 9,945

7 Royalty on Crude Oil/Ex-gratia Grants - - 1,149 1,054 1,120 992 1,188 1,505
8 Surcharges - - 7,398 7,710 8,747 8,356 9,399 5,365
9 Share in Divisible Taxes - 32,125 - - - - - -
10 Custom Duties - - - - - - - -
11 Wealth Tax - - - - - - - -
Capital Value Tax
12 - - - - - - - -
13 Federal Excise (Net of Gas) - - - - - - - -
Net Revenue Receipts (A-B) 132,647 136,552 158,600 177,532 193,134 223,596 249,200 252,707
 FY98 FY99 FY00 Receipt FY01 FY02 FY03
433,636 464,372 531,300 A. Revenue (1+4) 535,091 619,069 701,576
343,519 386,847 386,016 1 Total Tax Revenue (2+3) 422,781 459,127 525,782
293,631 308,509 347,104 2 Tax Revenue - CBR ( i+ii ) 392,278 404,273 458,900
103,182 110,207 i. Direct Taxes 124,585 142,649 145,000
112,950
97,162 103,212 105,367 a. Taxes on Income 117,462 136,611 138,800
3,536 3,502 3,927 b. Wealth Tax 1,496 480 -
1,018 2,169 2,964 c. Workers Welfare Tax 4,989 4,957 5,600
1,466 1,324 692 d. Capital Value Tax 638 601 600
190,449 198,302 234,154 ii. Indirect Taxes: 267,693 261,624 313,900
74,496 65,292 61,659 a. Customs 65,047 47,817 69,600
62,011 60,905 55,784 b. Central Excise 49,081 47,189 46,500
53,942 72,105 116,711 c. Sales Tax 153,565 166,618 197,800
49,888 78,338 38,912 d. Others - - -
43,524 66,395 3 Tax Revenue (Other than CBR) 30,503 54,854 66,882
25,403
6,364 11,943 13,509 i. Petroleum 17,942 35,987 45,835
90,117 77,525 145,284 ii. Natural Gas 12,561 18,867 21,047
48,830 50,077 91,631 iii. Other - - -
23,440 11,132 34,941 4 Non-Tax Revenue: 112,310 159,942 175,794
i. Property & Enterprises 67,625 83,684 82,512
17,848 16,316 18,712
114,419 121,854 143,571 ii. Civil Administration 23,165 48,411 65,961
32,700 37,011 38,441 iii. Miscellaneous 21,520 27,847 27,321
18,771 25,882 41,338 B. Transfers To Provinces 163,131 171,469 192,819
- - - 1 Taxes on Income 43,161 48,241 48,927
6,396 5,837 7,604 2 Sales Tax 55,551 56,397 65,158
- - - 3 Excise Duty & Royalty on Natural Gas 8,762 9,467 12667
- - - 4 Royalty on Crude Oil 3,154 3,028 4,060
1,683 1,276 2,026 5 Surcharges on Gas 13,410 17,070 14,973
6,236 7,064 12,883 6 Custom Duties 22,648 17,629 24,795
- - - 7 Wealth Tax - 90 -
26,466 21,838 22,223 8 Capital Value Tax - 82 214
1,022 1,409 - 9 Federal Excise (Net of Gas) 16,445 15,050 15,034
416 713 10 G.S.T (Provincial) 1,890 2,646
19,057 -
20,728 20,825 - 11 G.S.T (CE Mode) - 2523 4,346

319,217 342,518 387,729 Revenue Receipts (Net) (A-B) 371,960 447,599 508,757
 FY04 FY05 FY06 FY07 FY08 FY09 FY10
760,983 875,306 1,022,704 1,214,043 1,402,768 1,783,602 2,051,945
580,108 626,289 715,712 839,598 1,009,419 1,180,462 1,483,046
510,000 590,000 704,000 839,598 1,009,419 1,180,462 1,483,046
161,500 182,700 225,000 320,619 387,500 461,000 540,400
154,638 175,400 215,500 305,000 367,700 443,341 520,400
- - - - - - -
6,262 5,000 5,500 8,000 14,300 11,618 15,600
600 2,300 4000 7619 5,500 6,041 4,400
348,500 407,300 479,000 518,979 621,919 719,462 942,646
86,600 113,900 136,000 134,000 150,500 145,000 164,900
43,500 54,400 56,500 72,000 83,600 116,000 134,400
218,400 239,000 286,500 311,000 385,500 457,000 540,300
- - - 1,979 2,319 1,462 103,046
70,108 36,289 11,712
- - - -
46,400 10,872 - - - - -
14,226 14,733 - - - - -
9,482 10,684 11,712 - - -
180,875 249,017 306,992 374,445 393,349 603,141 568,899
101,361 136,593 119,937 118,724 143,170 107,807 115,580
45,312 73,963 95,809 143,694 138,823 236,915 337,891
34,202 38,461 91,247 112,027 111,356 258,418 115,428
211,412 245,296 301,383 390,920 457,201 559,865 655,275
54,510 61,829 75,964 118,981 146,736 182,324 220,129
76,914 84,111 100,705 120,773 149,185 187,646 228,401
14,651 17,743 22,389 25,254 27,118 36,459 31,948
3,883 5,476 8,830 7,935 12,746 14,822 13,961
13,941 14,439 21,813 32,565 20,636 25,757 29,395
30,851 40,577 48,450 52,830 58,633 59,213 68,924
- - - - - - -
214 819 1,425 1,971 2,301 2,511 1,881
13,997 17,460 18,064 26,039 34,456 45,723 54,729
2,450 2,842 3,743 4,572 5,390 5,409 5,907

- - - - - - -
549,571 630,010 721,321 823,123 945,567 1,223,738 1,396,670
 (Billion Rupees)
Receipt FY11 FY12 FY13 FY14 FY15P
1. Tax Revenue(a+b) 1,634.8 1,945.7 2,048.5 2,374.5 2,811.8
(a) Direct Taxes 594.7 731.9 735.8 884.1 1,029.2
(b) Indirect Taxes 1,040.1 1,213.8 1,312.8 1,490.4 1,782.5
Custom Duty 185.4 218.2 239.6 241.0 306.1
Sales Tax 632.8 809.3 841.3 1,002.1 1,088.8
Federal Excise Duty 137.2 122.0 119.5 139.1 164.0
Other Taxes(including ICT) 1.8 3.8 2.7 4.6 92.2
Airport Tax 0.1 .. .. 0.1 0.0
Petroleum (PDL) 82.7 60.4 109.7 103.5 131.4
2. Non-Tax Revenue 509.7 478.5 726.8 1,037.5 850.8
Post office Dept/PTA 0.0 0.0 0.0 94.8 3.7
Mark-up (Provinces) 18.5 12.9 14.8 14.1 12.9
Mark-up (Other) 9.8 10.4 11.6 65.8 14.2
Dividend 50.6 49.7 63.5 65.9 74.1
SBP Profit 181.0 204.0 220.0 326.2 399.0
Defence 70.7 9.8 180.4 117.2 157.1
Citizenship, Naturalization & Passport Fee 9.9 10.9 16.2 19.0 18.7
Development Surcharge on Gas 30.4 23.0 32.2 38.5 0.0
Discount Retained on Crude Price 35.9 20.0 15.5 40.7 9.7
Royalties on Oil & Gas 59.1 62.8 65.2 76.4 74.1
Windfall levy against Crude Oil 0.0 0.0 23.8 14.6 12.2
Gas Infrastructure Development Cess 0.0 0.0 33.6 31.8 0.0
Receipt from UNO 0.0 0.0 0.0 0.0 21.9
Petroleum Levy on LPG 0.0 0.0 .. 0.0 0.0
Others 43.8 74.9 50.1 52.4 53.2
Others (Profit) 0.0 0.0 0.0 67.7 0.0
Foreign Grants 0.0 0.0 0.0 12.3 0.0
3. Gross Federal Receipts (1+2) 2,144.5 2,424.2 2,775.3 3,412.0 3,662.5
4. Transfer to Provinces 999.3 1,089.9 1,215.0 1,406.3 1,538.7
5. Net Federal Revenue Receipts (3-4) 1,145.2 1,334.3 1,560.3 2,005.8 2,123.9

P: Provisional
3.2 Federal Government Expenditures

(Million Rupees)

Expenditure FY79 FY80 FY81 FY82 FY83

A. Revenue (1+2) 29,852 34,844 39,216 43,104 56,185

1 Current 25,233 29,388 31,861 37,887 51,358
i. General Administration 1,440 1,634 1,802 2,062 2,444
ii. Defence 10,168 12,655 15,300 18,631 24,566
iii. Law & Order 836 806 932 1,086 1,286
iv. Community Services 612 755 744 837 955
v. Social Services 607 1,124 1,350 1,496 1,804
vi. Economic Services 1,343 975 1,053 1,181 2,172
vii. Subsidies 3,032 2,660 1,425 1,309 1,727
viii. Debt Servicing, Investible Funds and Grants 7,195 8,769 9,239 11,270 16,398
ix. Unallocable 10 16 15 6
2 Development 4,619 5,456 7,355 5,217 4,827
B. Capital Disbursements (1+2) 19,293 23,744 21,882 26,980 32,924
1 Current Expenditure 4,135 8,920 6,987 8,622 11,546
2 Development Expenditure 15,158 14,824 14,895 18,358 21,378

Total Expenditures (A+B) 49,145 58,588 61,098 70,084 89,109

Source: Ministry of Finance Govt. of Pakistan
FY79-FY10: Annual Budget Statement (Amount in Million Rs.)
FY11-FY15: Pakistan Fiscal Operations (Amount in Billion Rs.)
*FBR

P: Provisional

1
The Federal budget for FY05 has been prepared according to new accounting model that is different from the
previous system. The exact correspondence between historical data available on old classification system and
estimates developed on the new system is not technically feasible.
 FY84 FY85 FY86 FY87 FY88 Expenditure

68,947 82,533 96,600 123,614 147,540 A. Revenue (1+2)

64,331 77,246 87,742 109,973 126,457 1 Current
3,976 4,122 4,633 7,133 5,097 i. General Administration
26,797 31,866 35,606 41,335 47,015 ii. Defence
1,523 1,636 1,792 2,125 2,458 iii. Law & Order
1,277 1,346 1,512 1,857 2,075 iv. Community Services
2,300 2,345 2,983 4,122 4,898 v. Social Services
1,474 1,870 1,166 2,844 2,009 vi. Economic Services
3,443 3,791 3,676 3,103 4,332 vii. Subsidies
23,535 30,263 36,368 47,448 57,069 viii. Debt Servicing ,Investible Funds and Grants
6 6 6 6 1,504 ix. Grants to Provinces
4,616 5,287 8,858 13,641 21,083 x. Unallocable
34,886 37,299 49,253 36,175 51,147 2 Development
14,093 11,891 18,015 10,669 25,350 B. Capital Disbursements (1+2)
20,793 25,408 31,238 25,506 25,797 1 Current Expenditure
2 Development Expenditure
103,833 119,832 145,853 159,789 198,687

Total Expenditures (A+B)

 FY89 FY90 FY91 FY92 Expenditure

167,093 165,240 189,277 212,231 A. Revenue (1+2)

141,563 148,874 177,784 197,044 1 Current
7,284 6,543 7,614 10,291 i. Debt Servicing
51,053 58,708 64,623 75,751 ii. Defence
2,866 3,385 3,532 4,476 iii. General Administration
2,240 2,533 2,437 2,721 iv. Grants and Subventions
5,544 5,101 5,714 6,044 v. Social Services
2,390 1,010 5,983 1,832 vi. Law and Order
11,160 7,092 8,194 6,438 vii. Community Services
58,282 64,496 62,829 78,841 viii. Subsidies
13,176 7,936 ix. Economic Services
744 6 3,682 2,714 x. Unallocable
25,530 16,366 11,493 15,187 2 Development
47,573 57,179 70,861 114,397 B. Capital Disbursements (1+2)
17,830 19,839 20,727 45,002 1 Current
29,743 37,340 50,134 69,395 i. Economic Services
ii. Debt Servicing, Investible Funds and Grants (a+b+c+d)
214,666 222,419 260,138 326,628 a. Debt Servicing
Repayment of Short Term Credits
Repayment of Domestic Debt
b. Government Investment
c. Loans and Advances
d. Unallocable
2 Development
i. Law and Order
ii. Community Services
iii. Economic Services
iv. Debt Servicing, Investible Funds and Grants

Total Expenditures (A+B)

 FY93 FY94 FY95 FY96 FY97 FY 98 FY 99 Expenditure

248,536 268,025 315,716 382,674 414,454 466,501 529,025 A. Revenue (1+2)

234,405 255,862 293,085 356,242 397,104 450,601 515,372 1 Current
11,019 114,382 128,058 165,917 203,061 247,669 290,691 i. General Public Service
87,461 91,776 104,512 119,658 127,441 131,353 143,471 ii. Defence Affairs and Services
4,680 16,052 17,008 18,892 20,677 19,327 18,501 iii. Public Order and Safety Affairs
3,529 7,278 11,700 12,534 9,568 15,382 9,607 iv. Economic Affairs
7,628 7,452 8,925 9,064 9,003 8,891 8,149 v. Environment Protection
4,284 5,364 7,092 7,217 7,169 8,018 5,688 vi. Housing and Community Ameniti
5,911 4,280 5,023 4,971 4,923 5,884 9,533 vii. Health Services
96,970 3,978 4,762 7,982 6,843 6,375 4,961 viii. Recreation, Culture and Religion
9,236 1,842 1,967 2,764 2,038 2,880 16,324 ix. Education Affairs and Services
3687 3,458 4,038 7,243 6,381 4,824 8,447 x. Social Protection
14,131 12,163 22,631 26,432 17,350 15,900 13,654 xi. Debt Servicing
86,138 96,296 106,047 124,201 135,380 125,902 156,984 xii. General Administration
17,890 20,061 33,193 48,025 59,310 39,179 59,312 xiii. Grants and Subventions
1 3 3 - - 8 - xiv. Social Services
17,889 20,059 33,190 48,025 59,310 39,171 59,312 xv. Law and Order
8,918 15,310 23,543 31,399 48,520 24,634 45,549 xvi. Community Services
7,097 15,310 23,267 31,399 48,520 24,634 45,549 xvii. Subsidies
1820.8 - 276 - - - - xviii. Economic Services
2389.2 446 1,201 3,455 1,160 591 3,493 xiv. Unallocable
4,264 4,302 8,446 13,171 9,630 2,022 12,014 2 Development
2318 - - - 1 11,924 -1,744 B. Capital Disbursements (1+2)
68,249 76,235 72,854 76,176 76,070 86,723 97,672 1 Current
2.3 1 - - - - - i. Economic Affairs
3,209 4,267 6,485 7,077 5,816 3,412 4,457 ii. Public Service
750.7 497 701 1,940 818 1,311 628 a.
64,287 71,469 65,668 67,159 69,437 82,000 92,587 b.
c.
334,675 364,321 421,763 506,875 549,834 592,403 686,009 d.
2 Development
i. Public Service
ii. Economic Affairs
iii. Transfers
iv.
Estimated Block Allocation
Operational for Late
Shortfall/ NIS Ad
Other
C. in PSDP

Total Expenditure (A+B+C)

penditure FY00 FY01 FY02 FY03 FY04 Expenditure

Revenue (1+2) 604,365 612,680 694,453 709,182 773,165 A. Revenue (1+2)

Current 592,536 593,604 650,357 673,312 714,019 1 Current
General Public Service - - - - 448,430 i. General Public Servic
Defence Affairs and Services 152,794 131,128 149,254 160,139 180,537 ii. Defence Affairs and S
Public Order and Safety Affairs - - - - 14,048 iii. Public Order and Safe
Economic Affairs - - - - 54,758 iv. Economic Affairs
Environment Protection - - - - 132 v. Environment Protectio
Housing and Community Amenities - - - - 926 vi. Housing and Commun
Health Services - - - - 2,809 vii. Health Services
Recreation, Culture and Religion - - - - 2,003 viii. Recreation, Culture an
Education Affairs and Services - - - - 9,640 ix. Education Affairs and
Social Protection - - - - 737 x. Social Protection
Debt Servicing 330,648 312,721 318,749 257,434 xi. Debt Servicing
General Administration 19,596 50,779 54,069 55,141 - xii. General Administratio
Grants and Subventions 33,261 36,940 66,721 55,594 - xiii. Grants and Subventio
Social Services 10,511 9,938 13,226 13,625 - xiv. Social Services
Law and Order 9,024 10,058 10,780 11,651 - xv. Law and Order
Community Services 5,767 6,495 7,869 8,138 - xvi. Community Services
Subsidies 20,390 20,404 25,488 49,780 - xvii. Subsidies
Economic Services 3,021 5,938 3,913 4,076 - xviii. Economic Services
Unallocable 7,524 9,204 288 57,734 - xiv. Unallocable
Development 11,829 19,076 44,096 35,870 59,146 2 Development
Capital Disbursements (1+2) 137,074 95,376 254,282 151,999 125,348 B. Capital Disbursements (1+2)
Current 59,603 30,849 193,002 84,907 64,964 1 Current
Economic Affairs - - - 1 12 i. Economic Affairs
Public Service 59,603 30,849 193,002 84,907 64,952 ii. Public Service
Repayment of Short Term Credit 18,463 12,885 96,771 17,798 17,759 a.
Government Investment 37,955 335 86,723 32,745 40,775 b.
Loans and Advances 3,050 17,049 9,581 34,345 6,418 c.
Unallocable 135 579 -73 20 - d.
Development 77,471 64,527 61,280 67,091 60,384 2 Development
Public Service 1,963 3,054 806 1,125 610 i. Public Service
Economic Affairs 1549 644 725 3,878 4,287 ii. Economic Affairs
Transfers 73,959 60,829 59,749 56,575 55,487 iii. Transfers
Block Allocation
Estimated Operational for Late
Shortfall/ NIS Adjustments
Other - - - 5,512 - iv.
Estimated Block Allocation
Operational for L
Shortfa
in PSDP 0 0 0 0 0 C. Adjustments in PSDP

Total Expenditure (A+B+C) 741,439 708,057 948,735 861,181 898,513 Total Expenditure (A
penditure FY051 FY06 FY07 FY08 FY09 FY10

Revenue (1+2) 866,771 1,072,223 1,234,148 1,771,563 1,887,080 2,333,701

Current 784,680 918,789 1,033,532 1,516,260 1,649,223 2,017,255
General Public Service 468,974 563,673 634,761 881,657 1,132,595 1,471,743
Defence Affairs and Services 216,258 241,062 252,631 277,265 311,303 378,135
Public Order and Safety Affairs 17,546 20,362 22,923 26,106 27,343 37,385
Economic Affairs 62,172 67,572 91,222 293,442 136,678 80,608
Environment Protection 136 147 177 182 210 415
Housing and Community Amenities 866 891 1127 1,145 1,359 1,801
Health Services 3,280 4,361 4,760 5,287 5,490 6,743
Recreation, Culture and Religion 2,245 2,442 2,851 3,131 4,563 4,506
Education Affairs and Services 12,340 16,747 21,908 24,280 24,640 31,535
Social Protection 863 1533 1173 3,765 5,042 4,383
Debt Servicing - - - - -
General Administration - - - - - -
Grants and Subventions - - - - - -
Social Services - - - - - -
Law and Order - - - - - -
Community Services - - - - - -
Subsidies - - - - - -
Economic Services - - - - - -
Unallocable - - - - - -
Development 82,091 153,434 200,616 255,303 237,857 316,446
Capital Disbursements (1+2) 119,672 124,140 130,334 149,128 214,466 243,319
Current 52,739 38,519 31,932 39,213 97,166 115,420
Economic Affairs 22 10 10 9 7 7
Public Service 52,716 38,509 31,922 39,204 97,159 115,413
Repayment of Short Term Credit 1,466 21,809 12,813 21,465 76,146 64,668
Government Investment 44,021 8,566 9,802 10,937 7,066 17,346
Loans and Advances 7,229 8,134 9,307 6,802 13,947 33,399
Unallocable - 0 0 0 0 0
Development 66,933 85,621 98,402 109,915 117,300 127,899
Public Service 4,191 8,256 9,878 15,802 15,545 21,650
Economic Affairs 5,321 4,346 6,221 10,056 8,834 8,374
Transfers 57,420 73,020 82,303 84,057 92,920 97,875

Estimated Block Allocation

Operational for LateOther
Shortfall/ NIS - - - - - -
Adjustments in PSDP 14,563 0 0 0 0 0

Total Expenditure (A+B+C) 1,001,006 1,196,364 1,364,482 1,920,691 2,101,546 2,577,020

 (Billion rupees)
Expenditure FY11 FY12 FY13 FY14 FY15P

Total Expenditure and net Lending (a+b) 2,441.7 2,612.0 3,441.0 3,759.1 3,761.7
(a)Current Expenditures 2,141.5 2,209.3 2,625.0 2,884.7 3,070.3
General Public Service 1,487.4 1,527.0 1,883.7 2,044.8 2,138.2
Interest payments ( Debt Servicing) 698.1 889.0 991.0 1,147.8 1,303.8
Domestic 629.7 821.1 920.4 1,072.8 1,208.1
Foreign 68.4 67.9 70.6 75.0 95.7
Superannuation Allowances & Pension 106.6 140.4 172.6 180.2 185.2
Grants 285.5 278.9 292.5 336.7 320.9
Provinces 53.4 54.6 59.8 53.5 32.7
Other 232.1 224.3 232.7 283.2 288.1
Other General Public Service 397.1 218.6 427.6 380.1 328.3
Defence Affairs and Service 450.6 507.2 540.6 623.1 697.8
Public Orders and Safety Affairs 64.2 70.8 80.4 86.2 83.3
Economic Affairs 77.7 41.0 41.1 43.4 53.0
Environmental Protection 0.5 0.6 0.8 0.9 1.0
Housing and Community Amenities 0.2 0.1 1.7 1.0 2.2
Health 8.4 7.8 9.5 10.1 10.9
Recreation Culture and Religion 4.6 6.3 6.8 7.8 7.7
Education Affairs and Services 43.9 45.2 56.9 65.4 73.2
Social Protection 4.0 3.4 3.6 2.0 3.1
General Administration 0.0 0.0 0.0 0.0 0.0
Subsides 0.0 0.0 0.0 0.0 0.0
Other 0.0 0.0 0.0 0.0 0.0
(b)Development Expenditure and net Lending 300.1 402.7 816.0 874.3 691.3
Total Development Expenditure 277.3 380.4 430.3 711.5 627.7
Public Sector Development Program 232.7 313.3 348.3 441.0 502.2
of which: Development Grant to Provinces 16.7 24.0 24.7 6.1 13.3
Others 44.6 67.1 82.0 270.5 125.5
Net lending 22.9 22.3 385.7 162.9 63.7
Provinces 15.0 10.3 22.9 62.3 36.3
Other 7.9 12.0 362.8 100.6 27.4
Overall Balance -1,296.5 -1,277.8 -1,880.7 -1,753.3 -1,637.8
Financing 1,328.3 1,330.6 1,886.6 1,585.7 1,543.4
External 107.7 128.7 -1.7 511.7 181.0
Domestic. 1,220.6 1,202.0 1,888.3 1,073.9 1,362.4
Bank 747.7 674.4 1,508.5 518.1 974.1
Non-Bank 472.9 527.6 379.8 555.7 370.8
Privatization Proceeds 0.0 0.0 0.0 0.0 17.5
FBR Taxes* 1,558.0 1,882.7 1,946.4 2,254.5 2,590.0
3.3 Financing of Federal Government Expenditures

(Million Rupees)
Resources FY79 FY80 FY81 FY82 FY83

A. Revenue Receipts (Net) 25,726 31,899 37,721 41,935 49,101

B. Capital Receipts 23,408 22,235 21,021 22,633 33,884
1 Internal Resources (i+ii) 13,455 9,483 9,881 11,485 19,542
i. Federal Consolidated Account 9,961 3,306 4,944 3,883 8,008
a. Permanent Debt (net) 989 310 848 3,738 9,641
b. Floating Debt (net) 8,337 1,547 2,569 -1,492 -3,627
c. Recoveries of Investments 13 10 -16 4 4
d. State Trading (net) 36 494 - - -
e. Recoveries of Loans & Advances 586 945 1,543 1,633 1,990
ii. Public Account 3,494 6,177 4,937 7,602 11,534
a. Unfunded Debt (net) 1,179 1,350 2,032 3,527 7,829
b. Deposits Interest Bearing 831 1,236 1,349 1,683 1,162
c. Advances Interest Bearing 15 -12 - - -
d. Deposits Non-interest Bearing 1,550 3,679 2,022 2,860 3,379
e. Advances Non-interest Bearing -81 -76 -180 -160 -427
f. Accounts-All Types - - -286 -308 -409
2 External Resources (i+ii) 9,953 12,752 11,140 11,148 14,342
i. Plan Resources 8,902 12,079 11,140 11,148 14,342
a. Project Aid 3,680 3,391 3,368 3,571 4,505
b. Commodity Aid 2,105 1,606 1,189 1,862 3,803
c. Food Aid 500 211 650 927 996
d. Other Aid 2,596 6,839 5,933 4,788 5,038
e. Rupee Grants 21 32 - - -
ii. Non-plan Resources 1,051 673 - - -
C. Use of Cash Balances 11 4,455 2,355 5,516 6,124

Total Resources (A+B+C) 49,145 58,589 61,097 70,084 89,109

Source: Annual Budget Statement, Government of Pakistan
 FY84 Resources FY85 FY86 FY87 FY88

61,008 A. Revenue Receipts (Net) 66,027 78,561 92,916 103,409

34,961 B. Capital Receipts 35,068 61,195 55,961 81,339
21,532 1 Internal Resources (i+ii) 21,279 42,113 35,750 51,943
6,973 i. Federal Consolidated Account 3,491 23,093 16,743 29,055
40,398 a. Permanent Debt (net) 954 20,307 10,381 15,337
-35,834 b. Floating Debt (net) -105 75 3,393 -450
210 c. Recoveries of Investments 2 - - -
- d. Recoveries of Loans & Advances 2,640 2,711 2,969 14,168
2,199 ii. Public Account 17,788 19,020 19,007 22,888
14,559 a. Deferred Liabilities 17,440 23,516
8,499 b. Unfunded Debt (net) 10,785 14,297 - -
2,249 c. Deposits Interest Bearing 2,112 2,959 1,891 87
- d. Deposits Non-Interest Bearing 5,524 2,392 2,850 968
4,384 e. Advances Non-Interest Bearing -355 -350 - -
-342 f. Accounts-All Types -278 -278 -3,174 -1,683
-231 2 External Resources (i+ii) 13,789 19,082 20,211 29,396
13,429 i. Plan Resources 13,789 19,082 20,211 26,771
13,429 a. Project Aid 6,968 10,222 12,240 15,013
4,506 b. Commodity Aid 1,912 1,488 3,499 3,773
2,022 c. Food Aid 1,196 3,926 966 3,771
2,378 d. Other Aid 3,713 3,424 3,488 4,202
4,523 e. Rupee Grants - 22 18 12
- ii. Non-Plan Resources - - - 2,625
- C. Use of Cash Balances 18,735 6,098 10,915 13,941
7,866

Total Resources (A+B+C) 119,830 145,854 159,792 198,689

103,835
 FY89 FY90 Resources FY91 FY92 FY93

119,146 132,647 A. Revenue Receipts (Net) 136,552 158,600 177,532

92,349 86,239 B. Capital Receipts 80,219 95,229 93,924
48,015 43,152 1 Internal Resources (i+ii) 31,882 34,893 35,715
29,948 26,514 i. Federal Consolidated Account 27,995 30,323 28,479
15,037 10,510 a. Permanent Debt(net) 80,506 20,626 20,689
9,823 9,362 b. Floating Debt(net) -59,947 -5,599 -
- - c. Recoveries of Loans & Advances 7,436 15,296 7,790
5,088 6,641 ii. Public Account 3,887 4,570 7,236
18,067 16,638 a. Deferred Liabilities 4,468 1,692 4,412
19,887 16,668 b. Deposits Interest Bearing 161 598 843
- - c. Deposits Non-Interest Bearing 1,258 2,280 2,856
115 797 d. Accounts-All Types -2,000 - -875
65 1,173 2 External Resources (i+ii) 48,337 60,336 58,209
- - i. Plan Resources 44,085 54,209 50,359
-2,000 -2,000 a. Project Aid 24,404 33,363 28,591
44,334 43,087 b. Commodity Aid 11,235 7,857 5,819
40,615 39,116 c. Food Aid 3,033 7,050 7,991
15,204 19,914 d. Other Aid 5,409 5,939 7,958
10,315 8,275 e. Rupee Grants 4 - -
10,392 6,158 ii. Non-Plan Resources 4,252 6,127 7,850
4,697 4,762 C. Use of Cash Balances 43,368 72,261 63,219
7 7
3,719 3,971 Total Resources (A+B+C) 260,139 326,090 334,675
3,170 3,534

214,665 222,420
 Resources FY94 FY95 FY96 FY97

1 Revenue Receipts (Net) 193,133 223,596 249,200 252,707

2 Internal Resources (i+ii) 63,198 64,580 77,009 72,137
i. Capital Receipts 37,360 29,073 33,391 12,907
a. Public Debt (Net) 28,825 17,574 19,289 3,086
b. Recoveries of Loans & Advances 8,535 11,499 14,102 9,821
ii. Public Account 25,838 35,507 43,618 59,230
a. Deferred Liabilities 24,732 34,160 42,658 59,813
b. Deposits & Reserves (Interest Bearing) -393 -344 -331 -807
c. Deposits & Reserves (Non-interest Bearing) 1,499 1,691 1,291 225
3 External Resources ( i+ii+iii ) 83,806 102,480 116,393 146,601
i. Plan Resources 67,344 84,780 97,878 125,153
a. Project Aid 31,145 43,267 40,970 42,095
b. Commodity Aid 7,789 4,061 685 1,269
c. Food Aid 6,768 7,537 12,851 16,437
d. Other Aid 21,642 29,917 43,372 65,352
ii. Debt Rescheduling - - - -
iii. Non-Plan Resources 16,462 17,700 18,515 21,448
4 Financing from Privatization Fund 2,000 5,000 12,000 -
5 Total Receipts (1+2+3+4) 342,137 395,656 454,602 471,445
6 Use of Cash Balances 9,676 6,130 - 5,930
7 Credit from Banking System 12,508 19,976 52,273 72,458

Total Resources ( 5+6+7) 364,321 421,761 506,875 549,834

 FY98 FY99 Resources FY00 FY01 FY02

319,217 342,518 1 Revenue Receipts (Net) 387,729 371,960 447,599

93,019 172,543 2 Internal Resources (i+ii) 144,168 135,029 163,429
14,176 41,189 i. Capital Receipts 53,044 93,282 68,002
-359 24,029 a. Public Debt (Net) 6,549 50,868 -819
14,535 17,160 b. Recoveries of Loans & Advances 46,495 42,414 68,821
78,843 131,354 c. Recoveries of Investment from KESC - - -
76,920 135,665 ii. Public Account 91,124 41,747 95,427
- - a. Deferred Liabilities 95,443 39,105 84,983
1,923 -4,311 b. Deposits & Reserves -4,319 2,642 10,444
131,701 236,824 3 External Resources (i+ii+iii+iv) 164,829 209,278 291,129
113,338 127,040 i. Loans 99,299 123,549 134,338
45,016 47,123 a. Project Aid 43,439 39,366 29,662
5,094 27,333 b. Commodity Aid 6,471 39,646 54,183
25,334 12,615 c. Food Aid 9,867 - -
37,894 39,969 d. Other Aid 39,522 44,537 50,493
- 93,360 IDB - 19,349 20,214
18,363 16,424 Commercial - 25,188 30,279
- - Sukuk Bonds - - -
543,937 751,885 e. Euro Bonds - - -
- 7,935 ii. Grants - 46,779 91,136
48,466 -73,811 a. Project Aid - 6,237 5,592
b. Commodity Aid - - 45,569
592,403 686,009 c. Food Aid - - 1,880
d. Saudi Oil Facility - 40,542 33,183
e. Refund of F-16 - - 4,912
iii. Debt Rescheduling 64,284 34,445 65,655
iv. Non-plan Resources 1,246 4,505 -
4 Privatization Proceeds - - 8,352
5 Total Receipts (1+2+3+4) 696,726 716,267 910,509
6 Change in Provincial Cash Balance 4,750 24,748 25,770
7 Credit From Banking System 39,963 -32,957 12,455

Total Resources (5+6+7) 741,439 708,057 948,735

 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10 FY11 FY12

508,757 549,571 630,011 721,321 823,123 945,567 1,111,000 1,396,667 1,238,188 1,328,137
189,855 104,752 76,405 57,266 112,401 182,029 277,400 375,691 520,299 549,621
100,763 116,127 79,838 31,731 63,887 105,485 143,200 184,998 319,061 441,591
9,653 84,403 16,767 -3,250 -2,334 39,330 108,800 137,503 261,309 384,599
33,829 31,724 60,071 32,907 66,221 66,155 34,400 47,495 57,752 56,992
57,281 - 3,000 2,074 - - - -
89,092 -11,375 -3,433 25,535 48,514 76,544 134,200 190,694 201,238 108,030
84,813 -15,745 -14,088 10,449 46,402 80,728 132,000 188,821 188,600 101,108
4,279 4,370 10,655 15,086 2,112 -4,184 2,200 1,873 12,638 6,922
169,009 144,820 197,640 233,914 276,570 151,723 149,100 577,986 289,824 226,160
102,878 110,337 179,078 189,116 250,447 118,631 132,700 450,217 254,720 180,523
40,219 38,119 40,845 56,653 57,942 54,068 70,100 90,526 94,050 165,734
45,478 31,366 78,583 60,583 133176 - - 238,121 91939 8559
585 - - - - - - - - -
16,596 12,002 59,650 71,880 59,329 64,563 62,600 121570 68,731 6,230
10,746 6,232 - - - - - - - -
5,850 5,770 - - - - - - - -
- - - - - - - - - -
- 28,850 - - - - - - - -
57,450 34,483 18,562 44,798 26,123 33,092 16,400 127,768 35,104 45,636
4,712 4,814 5,695 6,654 6,955 3,868 6,700 15,865 11,729 18,738
13,718 11,667 12,867 38,144 18,438 29,224 9,700 111,903 23,374 26,898
- 577 - - 730 - - - - -
39,020 17,425 - - - - - - - -
- - - - - - - - - -
8,681 - - - - - - - - -
- - - - - - - - - -
9,971 11,000 10,000 90,000 75,000 1,650 25,100 - - -
877,592 810,143 914,055 1,102,501 1,287,094 1,280,969 1,562,600 2,350,346 2,048,311 2,103,918
16,576 14,331 6,167 27,024 22,151 32,583 78,900 77,568 119,805 90,744
-32,986 74,038 80,783 66,840 55,240 424,108 149,000 89,110 452,217 939,196

861,181 898,512 1,001,006 1,196,364 1,364,485 1,737,660 1,790,500 2,517,024 2,620,333 3,133,858
 FY13 FY14 FY15

1,615,540 2,183,807 2,377,763

492,578 805,274 680,490
167,489 635,699 392,911
104,967 524,339 317,298
62,522 111,360 75,613

325,089 169,575 287,579

317,281 126,612 267,638
7,808 42,963 19,941
243,493 714,112 692,687
214,461 675,326 662,357
183,077 168,896 222,889
6552 249386 186050
- - -
24,832 257,044 253,418
- - -
- - -
- - -
- - -
29,032 38,786 30,331
21,393 22,565 25,092
7,638 16,221 5,239
- - -
- - -
- - -
- - -
- - -
- - 17,774
2,351,611 3,703,193 3,768,714
-62,172 183,045 141,561
1,575,541 376,271 402,373

3,864,980 4,262,509 4,312,648

3.4 Consolidated Provincial Receipts and Expenditures1

(Million Rupees)
Receipt/Expenditure FY79 FY80 FY81 FY82

1 Total Receipts (i+ii) 10,045 11,922 16,211 16,634

i. Revenue Receipts (a+b+c) 8,953 10,634 13,532 15,155
a. Provincial Tax Receipts 1,605 1,852 2,227 2,371
b. Non-Tax Receipts 3,468 3,240 3,293 4,217
c. Federal Tax Assignments 3,881 5,542 8,012 8,568
ii. Development Revenue Receipts 1,091 1,288 2,679 1,478
2 Total Revenue Expenditures (i+ii) 10,150 11,940 13,860 16,659
i. Development Expenditure 1,357 1,385 1,574 1,965
ii. Current Expenditure 8,793 10,555 12,286 14,693
Surplus (+)/ Deficit (-) -104 -18 2,349 -25
3 Total Capital Disbursement (i+ii) 3,034 3,094 3,499 4,140
i. Development Expenditure 2,976 3,030 3,440 4,086
ii. Current Expenditure 58 64 58 56
Total Requirement of Finance
3+ Surplus (+)/ Deficit (-) 3,138 3,112 1,149 4,167
4 Financed by
i. Net Capital Receipt -2,377 178 -62 -75
ii. Net Public Account 196 221 176 219
iii. Federal Government Loan 2,751 2,812 1,120 3,740
iv. Cash Balance Utilization 2,567 -99 -85 282
Total Financing (i+ii+iii+iv) 3,138 3,112 1,149 4,167

Source:
FY82-FY10: Annual Budget Statements of the Provincial Governments (Amount in Million Rs.)
FY11-FY15: Fiscal Operations, MoF, Govt of Pakistan (Amount in Billion Rs.)

1
The data on provincial receipts and expenditure include transactions between the federal and provincial governments (e.g., grants/
foreign project assistance, interest paid etc). However net provincial data used in consolidated federal and provincial governments
budget excludes inter-governmental transactions.

2
From FY00 to FY10, Includes Foreign Project Assistance
FY83 FY84 FY85 FY86 FY87 Receipt/Expenditure

18,491 22,233 26,577 34,865 43,585 1 Total Revenue Receipts (i+ii)

17,552 21,664 25,960 32,510 39,011 i. Total Tax Revenue (a+b)
2,613 2,935 3,206 3,391 3,770 a. Provincial Tax Receipts
5,621 8,288 11,702 16,981 22,960 b. Federal Tax Assignments
9,319 10,441 11,051 12,138 12,282 ii. Non-tax Revenue
939 569 616 2,355 4,574 2 Current Revenue Expenditures
19,796 24,066 28,366 36,543 44,579 Revenue surplus (+)/ deficit (-)
2,368 2,528 2,476 4,361 5,353 3 Total Development Expenditure 2
17,428 21,538 25,888 32,181 39,226 i. Development Revenue Expenditure
-1,305 -1,833 -1,789 -1,677 -994 ii. Development Capital Expenditure
5,091 5,448 5,936 7,042 9,599 iii. Operational Shortfall/Outside ADP
5,022 5,373 5,842 6,974 9,529 4 Development Expenditure Financed by
69 75 94 68 70 i. Revenue surplus (+) / deficit (-)
ii. Net Capital Receipts
6,396 7,281 7,725 8,719 10,593 iii. Net Public Account Receipts
iv. Development Revenue Receipts / Grants
119 225 -1,314 -692 -539 v. Federal Government Loan / Public Debt
1,046 -18 1,703 1,346 1,107 vi. Cash Balance Utilization / Improvement
5,459 5,843 7,101 8,213 10,377 vii. Adjustment outside ADP/ other sources
-229 1,230 235 -149 -352 Total ADP Resources (i to vi)
6,396 7,281 7,725 8,719 10,593
FY88 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97

43,104 44,990 48,691 56,988 80,132 83,741 107,617 125,747 151,388 166,997
20,298 28,633 35,671 40,257 65,527 68,374 89,872 106,757 131,701 146,282
4,209 4,880 5,022 6,731 7,536 7,869 8,697 9,035 11,255 14,726
16,089 23,753 30,648 33,526 57,991 60,505 81,175 97,721 120,446 131,556
22,805 16,357 13,020 16,731 14,605 15,367 17,745 18,989 19,687 20,715
45,773 47,494 52,027 63,069 75,739 78,793 98,275 115,813 140,763 150,905
-2,669 -2,503 -3,336 -6,081 4,393 4,947 9,342 9,934 10,625 16,094
16,862 17,504 16,044 23,152 27,142 26,677 21,949 31,434 32,890 22,136
5,850 5,275 5,561 9,905 10,891 10,842 8,078 10,835 11,730 7,660
11,012 12,229 11,142 13,247 16,252 15,835 13,871 20,994 21,627 14,476
0 0 -659 0 0 0 0 -395 -467 0

-2,669 -2,503 -3,336 -6,081 4,393 4,947 9,342 9,933 10,625 16,094
-1,583 -1,971 -887 -685 -1,940 -812 -2,218 -3,616 -3,706 -4,831
613 -1,702 1,712 2,748 9,686 1,015 3,084 3,842 1,840 -2,195
12,419 11,269 2,944 6,649 4,871 3,588 4,214 11,276 11,170 3,698
5,542 7,050 12,718 16,100 15,495 15,663 18,185 12,862 8,565 5,956
2,540 5,361 2,891 4,422 -5,363 2,276 -3,858 -2,468 4,925 3,416
-6,800 -395 -529 -
16,862 17,504 16,044 23,152 27,142 26,676 21,949 31,434 32,890 22,138
 FY98 FY99 FY00 FY01 FY02 FY03 FY04 FY05 FY06 FY07

159,974 170,509 210,290 227,399 234,257 279,219 304,394 358,196 435,880 542,467
131,131 137,684 162,617 188,524 195,720 217,368 242,513 284,046 339,467 384,115
16,712 19,025 19,460 20,686 21,607 23,329 30,365 32,828 39,244 51,063
114,419 118,659 143,157 167,838 174,113 194,039 212,148 251,218 300,224 333,052
28,843 32,825 47,673 38,875 38,537 61,851 61,881 74,150 96,413 158,353
159,377 167,669 200,964 205,401 211,866 233,253 278,796 310,934 355,048 434,502
597 2,840 9,325 21,998 22,391 45,966 25,598 47,262 80,832 107,966
27,978 31,151 32,018 36,900 39,794 53,286 81,802 123,352 198,074 236,470
9,585 11,143 11,606 12,752 17,378 23,931 30,559 46,012 44,896 81,434
18,968 17,331 16,263 21,733 20,002 30,002 51,243 77,483 120,179 155,036
-575 2,677 4,148 2,415 2,414 -647 0 -143 33,000 0

597 2,840 9,325 21,998 22,391 45,966 25,598 47,262 87,682 107,966
-4,587 -3,305 -9,469 -13,927 -23,196 -19,854 -22,689 -10,868 8,340 -1,443
5,674 3,545 5,463 2,887 5,558 -135,809 29,138 13,977 31,705 43,728
4,082 3,225 6,437 5,579 22,758 6,134 12,761 19,083 20,005 27,811
18,057 22,086 19,688 8,478 11,096 24,055 21,322 22,403 35,598 33,963
17 -516 -3,850 7,361 7,698 128,289 3,293 8,605 29,406 22,006
4,138 3,277 4,424 4,524 -6,512 4,505 12,379 22,890 -14,801 2,400
27,978 31,152 32,018 36,900 39,794 53,286 81,802 123,352 197,934 236,430
 FY08 FY09 FY10 FY11 FY12

619,614 727,679 879,579 Total Revenue 1,211.4 1,334.0

443,233 533,593 630,679 Provincial share in Fed. Revenue 999.3 1,089.8
50,914 61,360 63,530 Provincial Taxes 64.6 107.2
392,318 472,233 567,150 Property Taxes 3.8 7.8
176,381 194,087 248,900 of which: Agricultural Tax 0.0 0.0
497,506 568,407 704,882 Excise Duties 4.3 4.2
122,110 159,272 174,698 Stamp Duties 14.1 16.6
257,112 265,495 303,064 Motor Vehicles Tax 10.6 11.2
94,113 91,999 112,347 Other 32.0 67.4
163,000 178,796 190,715 Provincial nontax 62.3 48.0
0 -5,300 0 Interest 1.4 2.0
Profits from Hydro Electricity 7.5 0.0
122,137 55,352 174,698 Irrigation (Irrigation receipts only) 3.1 3.2
21,591 -14,216 9,682 Others 50.3 42.8
20,596 59,546 7,842 Federal Loans and transfers/Grants 85.2 88.9
28,788 25,113 31,323 Loans(net) 15.1 10.2
22,472 34,288 20,365 Grants 53.3 54.6
44,293 58,374 -24,324 Federal Grants for Development Expenditure 16.8 24.0
-2,700 9,000 4,495 Total Expenditure 1,076.8 1,356.1
257,175 227,459 224,082 Current Expenditure 831.1 980.7
of which: Interest to Fed. Govt. 18.6 12.8
Other (including Irrigation Exp.) 812.6 967.8
Development Expenditure 245.6 375.4
Overall Balance 134.5 -22.1
Financing -133.9 39.2
External 0.0 0.0
Domestic -133.9 39.2
Bank -132.6 37.3
Non-Bank -1.4 1.9
 (Billions Rupees)
FY13 FY14 FY15

1,544.5 1,767.6 1,902.4

1,214.9 1,406.3 1,538.7
150.7 190.1 205.8
6.8 9.3 10.8
0.0 0.0 0.0
4.9 5.4 6.0
18.3 21.7 29.5
13.9 15.5 15.9
106.9 137.9 143.6
71.3 49.4 75.6
0.7 1.2 1.6
0.0 0.0 0.1
2.5 2.7 2.1
68.2 45.5 71.9
107.5 121.7 82.3
22.9 62.3 36.3
59.8 53.8 32.7
24.6 5.6 13.3
1,481.7 1,617.9 1,898.9
1,110.0 1,187.4 1,400.1
14.7 14.0 12.9
1,095.2 1,173.4 1,387.2
371.5 430.5 498.8
62.9 149.5 3.5
-52.8 -197.0 -87.3
0.0 0.0 0.0
-52.8 -197.0 -87.3
-50.9 -194.6 -82.6
-1.7 -2.5 -4.7
3.5 Provincial Receipts and Expenditure
Balochistan

(Million Rupees)
Receipt/Expenditure FY82 FY83 FY84 FY85 FY86

1 Total Receipts (i+ii) 1,497 1,847 2,154 2,495 3,258

i. Revenue Receipts (a+b+c) 1,287 1,632 1,971 2,311 2,714
a. Provincial Tax Receipts 35 29 37 56 65
b. Non-tax Receipts 926 1,250 1,390 1,678 2,034
c. Federal Tax Assignments 327 353 544 577 615
ii. Development Revenue Receipts 209 215 183 183 544
2 Total Revenue Expenditures (i+ii) 1,405 1,666 2,044 2,355 2,889
i. Development Expenditures 81 113 130 155 149
ii. Current Expenditures 1,324 1,553 1,914 2,199 2,739
Surplus (+)/ Deficit (-) 92 181 110 140 369
3 Total Capital Disbursement (i+ii) 402 673 827 922 1,185
i. Development Expenditure 402 673 827 922 1,185
ii. Current Expenditure - - - - -
Total Requirement of Finance
3+ Surplus (+)/ Deficit (-) 310 492 717 782 816
4 Financed by
i. Net Capital Receipts -74 102 -126 -44 -52
ii. Net Public Account 50 66 -412 209 408
iii. Federal Government Loan 339 472 369 637 785
iv. Cash Balance Utilization -5 -148 886 -20 -326
Total Financing (i+ii+iii+iv) 310 492 717 782 816

Source:
FY82-FY10: Annual Budget Statement, Govt of Balochistan (Amount in Million Rs.)
FY11-FY15: Fiscal Operations, MoF, Govt of Pakistan (Amount in Billion Rs.)

P:Provisional
1
GDP (MP)
FY87 Receipt/Expenditure FY88 FY89 FY90 FY91 FY92

3,868 1 Total Revenue Receipts (i+ii) 3,623 3,946 3,993 4,454 8,277
3,341 i. Total Tax Revenue (a+b) 1,829 2,166 2,651 2,724 7,950
64 a. Provincial Tax Receipts 83 93 118 89 117
2,638 b. Federal Tax Assignments 1,746 2,073 2,533 2,635 7,833
639 ii. Non-tax Revenue 1,794 1,780 1,342 1,730 327
527 2 Current Revenue Expenditures 3,777 4,046 4,458 5,125 6,540
3,557 Revenue surplus (+)/ deficit (-) -154 -100 -465 -671 1,736
182 3 Total Development Expenditure 1,821 1,935 2,356 2,607 4,275
3,375 i. Development Revenue Expenditure 141 134 153 105 257
311 ii. Development Capital Expenditure 1,680 1,801 2,203 2,502 4,018
1,280 iii. Operational Shortfall/Outside ADP - - - - -
1,280 4 Development Expenditure Financed by
- i. Revenue surplus (+) / deficit (-) -154 -100 -465 -671 1,736
ii. Net Capital Receipts -80 -205 -231 -132 -155
969 iii. Net Public Account Receipts 771 598 44 -315 48
iv. Development Revenue Receipts / Grants 1,294 1,108 702 1,367 750
-546 v. Federal Government Loan / Public Debt 459 456 1,321 1,540 1,724
1,075 vi. Cash Balance Utilization / Improvement -469 78 985 817 172
1,070 vii. Adjustment outside ADP/ other sources - - - - -
-630 Total ADP Resources 1,821 1,935 2,356 2,607 4,275
969
FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 FY02

9,434 10,278 11,684 13,293 13,280 15,326 16,270 19,705 23,514 23,109
9,052 9,859 11,324 12,420 11,176 10,888 11,382 13,963 17,733 17,195
123 135 188 215 246 246 288 447 452 473
8,929 9,724 11,136 12,205 10,931 10,642 11,094 13,516 17,281 16,722
382 419 360 873 2,104 4,438 4,888 5,742 5,781 5,914
7,707 8,292 9,597 11,002 10,683 12,525 13,406 17,295 18,495 19,776
1,727 1,986 2,087 2,291 2,597 2,800 2,864 2,410 5,019 3,333
4,207 4,366 4,874 5,786 4,635 3,647 4,465 5,350 8,552 8,156
179 1,318 403 563 503 184 287 116 140 122
4,028 3,048 4,471 5,223 4,132 3,463 4,178 5,234 8,412 8,034
- - - - - - - - - -

1,727 1,986 2,087 2,291 2,597 2,800 2,864 2,410 5,019 3,333
-196 -246 -266 -313 -425 -761 1,593 -1,245 -933 -1,631
-900 418 93 1,693 -259 -2,670 716 199 373 1,005
167 577 638 692 96 178 391 986 819 2,969
1,896 3,244 2,214 943 1,927 843 1,880 3,218 1,436 724
1,514 -1,613 108 480 699 3,257 -2,978 -217 1,838 1,756
- - - - - - - - - -
4,208 4,366 4,874 5,786 4,635 3,647 4,466 5,350 8,552 8,156
FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10

24,287 23,693 29,049 32,208 42,883 46,355 56,084 69,184

17,695 16,953 21,356 22,716 28,699 31,822 40,827 43,437
594 709 761 1038 882 937 1061.9 1107.187
17,101 16,244 20,595 21,679 27,817 30,884 39,765 42,330
6,592 6,740 7,693 9,492 14,184 14,533 15,257 25,747
23,402 24,414 26,205 30,330 34,012 39,955 46,108 52,802
885 -721 2844 1877 8871 6400 9975.5 16382.4
8,889 13,511 14,884 19,330 25,865 28,826 26,367 27,246
75 31 20 11 0 0 0 0
8,814 13,480 14,864 19,320 25,865 28,826 26,367 27,246
- - - - - - - -

885 -721 2844 1877 8871 6427 9975.5 16382.4

21 -774 -4999 -904 -7844 -5956 -2691.7 -9245.574
-5,456 3,498 2,299 -2,849 -3,075 522 987 183
1,084 1,949 2,644 4,664 9,026 8,872 11,118 13,913
1,213 1,458 7,096 2,482 13,467 2,169 1,746 1,662
11,142 8,101 5,000 14,059 5,419 16,793 5,232 4,351
- - - - - - - -
8,889 13,511 14,884 19,330 25,864 28,826 26,367 27,246
 (Billion Rupees)
Receipt/Expenditure FY11 FY12 FY13 FY14 FY15P

Total Revenue 125.9 134.2 153.1 170.6 187.9

Provincial Share in Fed. Revenue 100.7 107.4 125.3 141.9 154.9
Provincial Taxes 1.0 1.0 1.1 2.8 2.6
Property Taxes 0.1 0.1 0.1 0.1 0.1
of which: Agricultural Tax 0.0 0.0 0.0 0.0 0.0
Excise Duties 0.3 0.4 0.4 0.4 0.4
Stamp Duties 0.2 0.2 0.2 0.2 0.3
Motor Vehicles Tax 0.4 0.4 0.4 0.4 0.5
Other 0.1 0.1 0.1 1.6 1.4
Provincial Non-Tax 1.7 5.0 8.4 4.2 3.5
Interest 0.0 0.5 0.0 0.5 0.4
Profits from Hydro Electricity 0.0 0.0 0.0 0.0 0.0
Irrigation (Irrigation Receipts only) 0.1 0.1 0.1 0.1 0.1
Others 1.6 4.4 8.3 3.6 3.0
Federal Loans and Transfers 22.5 20.8 18.3 21.7 26.9
Loans(net) 1.3 -2.1 -3.0 -1.3 3.0
Grants 16.7 16.7 17.5 18.8 16.4
Federal Grants for Development Expenditure 4.5 6.1 3.8 4.2 7.5
Total expenditure 110.3 115.1 138.4 161.1 182.7
Current expenditure 85.9 86.3 98.0 120.4 131.9
of which: interest to federal govt. 1.9 0.7 0.5 0.4 0.5
other (incl. Irrigation Exp.) 84.0 85.6 97.5 120.0 131.5
Development Expenditure 24.3 28.8 40.3 40.7 50.7
Overall Balance 15.6 19.1 14.8 9.5 5.3
Financing -22.4 -7.8 -19.3 -20.4 -24.7
External 0.0 0.0 0.0 0.0 0.0
Domestic -22.4 -7.8 -19.3 -20.4 -24.7
Bank -22.5 -7.1 -16.3 -17.1 -24.8
Non-Bank 0.1 -0.7 -2.9 -3.3 0.2

BD as % of GDP1 0.09 0.09 0.06 0.04 0.02

3.5 Provincial Receipts and Expenditures
Punjab

(Million Rupees)
Receipt/Expenditure FY82 FY83 FY84 FY85 FY86 FY87

1 Total Receipts (i+ii) 8,565 9,075 11,032 13,345 18,025 21,253

i. Revenue Receipts (a+b+c) 7,956 8,742 10,950 13,224 16,904 20,412
a. Provincial Tax Receipts 1,389 1,484 1,663 1,844 1,947 2,314
b. Non-Tax Receipts 1,470 1,752 3,336 5,072 7,935 11,103
c. Federal Tax Assignments 5,097 5,506 5,951 6,308 7,022 6,995
ii. Development Revenue Receipts 609 333 82 121 1,121 841
2 Total Revenue Expenditures (i+ii) 8,573 10,265 12,427 14,668 19,499 23,252
i. Development Expenditures 1,173 1,458 1,458 1,397 2,698 3,274
ii. Current Expenditures 7,400 8,807 10,969 13,270 16,801 19,978
Surplus (+)/ Deficit (-) -8 -1,190 -1,395 -1,323 -1,473 -1,999
3 Total Capital Disbursement (i+ii) 2,155 2,526 2,743 2,694 3,149 4,227
i. Development Expenditure 2,099 2,444 2,668 2,600 3,081 4,157
ii. Current Expenditure 56 82 75 94 68 70
Total Requirement of Finance
3+ Surplus (+)/ Deficit (-) 2,163 3,716 4,138 4,017 4,622 6,226
Financed by
i. Net Capital Receipts 13 -2 -91 -176 -350 -575
ii. Net Public Account 176 148 186 317 315 211
iii. Federal Government Loan 1,789 3,133 3,523 3,764 4,311 5,941
vi. Cash Balance Utilization 185 437 520 112 346 649
Total Financing (i+ii+iii+iv) 2,163 3,716 4,138 4,017 4,622 6,226

Source:
FY82-FY10: Annual Budget Statement, Govt of Punjab (Amount in Million Rs.)
FY11-FY15: Fiscal Operations, MoF, Govt of Pakistan (Amount in Billion Rs.)

P: Provisional
1
GDP (MP)
 Receipt/Expenditure FY88 FY89 FY90 FY91 FY92 FY93

1 Total Revenue Receipts (i+ii) 22,942 23,848 24,568 29,407 38,793 43,023
i. Total Tax Revenue (a+b) 11,113 16,064 20,201 23,323 34,044 37,242
a. Provincial Tax Receipts 2,504 2,944 3,169 4,650 5,323 4,744
b. Federal Tax Assignments 8,609 13,120 17,032 18,673 28,721 32,498
ii. Non-tax Revenue 11,829 7,784 4,367 6,084 4,749 5,781
2 Current Revenue Expenditures 23,597 24,325 25,237 31,376 37,053 43,039
Revenue surplus (+)/ deficit (-) -655 -476 -668 -1,969 1,740 -16
3 Total Development Expenditure 8,759 6,472 7,336 10,358 11,371 11,673
i. Development Revenue Expenditure 3,923 2,937 3,196 5,998 6,302 6,141
ii. Development Capital Expenditure 4,836 3,535 4,140 4,360 5,069 5,532
iii. Operational Shortfall/Outside ADP - - - - - -
4 Development Expenditure Financed by
i. Revenue surplus (+) / deficit (-) -655 -476 -668 -1,969 1,740 -16
ii. Net Capital Receipts -629 -576 -960 -506 -340 -679
iii. Net Public Account Receipts 456 675 731 757 731 888
vi. Development Revenue Receipts / Grants 5,466 3,825 675 2,743 1,687 1,960
v. Federal Government Loan / Public Debt 2,967 2,647 6,601 7,615 7,951 7,327
vi. Cash Balance Utilization / Improvement 1,154 377 957 1,719 -399 2,193
vii. Adjustment outside ADP/ other sources
Total ADP Resources (i to vii) 8,759 6,472 7,336 10,358 11,370 11,673
FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 FY02 FY03 FY04

53,173 60,505 75,077 85,046 77,277 83,231 98,573 109,356 112,286 129,336 155,561
47,085 55,732 69,496 79,088 70,050 75,999 85,500 96,895 99,550 108,720 123,939
5,711 5,397 6,400 8,603 10,359 12,150 12,084 11,322 11,641 12,568 18,188
41,374 50,335 63,096 70,485 59,691 63,849 73,416 85,573 87,909 96,153 105,751
6,089 4,773 5,581 5,958 7,227 7,232 13,073 12,461 12,736 20,616 31,622
49,092 56,245 70,011 75,502 78,274 82,854 95,475 98,601 101,526 115,022 130,918
4,081 4,260 5,066 9,544 -997 377 3,098 10,755 10,760 14,314 24,643
7,793 12,559 13,788 10,682 14,613 14,946 15,427 17,002 16,928 24,147 39,446
3,486 5,700 7,414 5,000 7,822 7,854 8,799 8,093 11,640 18,632 25,801
4,307 7,254 6,851 5,682 7,366 7,677 6,628 8,909 5,288 6,162 13,645
- -395 -476 - -575 -585 - - - -647 -

4,081 4,260 5,066 9,544 -997 377 3,098 10,755 10,760 14,314 24,643
-997 -1,553 -1,995 -2,240 -1,256 -377 -3,107 -2,021 -4,033 1,613 -5,732
1,502 6 7 7 9 10 9 10 34 100 4,182
988 3,381 3,856 1,014 861 1,164 3,130 2,554 9,920 1,885 4,854
9,019 6,588 4,141 2,357 11,874 13,271 12,298 5,704 6,557 6,235 8,300
- 271 3,242 - - - - - - - 3,199
-6,800 -395 -529 - 4,122 501 - - -6,310 - -
7,793 12,559 13,788 10,682 14,613 14,946 15,427 17,002 16,928 24,147 39,446
 FY05 FY06 FY07 FY08 FY09 FY10 Receipt/Expenditure

181,304 208,954 276,252 315,602 353,029 436,459 Total Revenue

143,719 168,604 222,720 250,318 283,065 360,255 Provincial Share in Fed. Revenue
19,149 22,155 31,456 30,627 25,069 36,841 Provincial Taxes
124,570 146,449 191,264 219,691 257,996 323,414 Property Taxes
37,585 40,350 53,532 65,284 69,964 76,204 of which: Agricultural Tax
136,376 157,404 201,081 232,188 276,534 318,243 Excise Duties
44,928 51,550 75,171 83,415 76,495 118,216 Stamp Duties
62,849 117,025 137,113 137,956 141,512 149,472 Motor Vehicles Tax
38,970 37,963 68,817 79,189 72,427 80,771 Other
24,022 46,062 68,296 58,767 74,385 68,701 Provincial Non-Tax
-143 33,000 - - -5,300 - Interest
Profits from Hydro Electricity
44,928 58,400 75,171 83,415 76,495 118,216 Irrigation (Irrigation Receipts only)
1,466 10,094 9,888 35,939 -9,004 15,734 Others
1,252 28,671 43,177 9,847 58,359 1,163 Federal Loans and Transfers
5,157 - 45 338 - - Loans(net)
8,740 19,803 8,831 8,417 25,545 10,471 Grants
1,306 - - - - - Federal Grants for Development Expenditure
- - - - - -10,850 Total expenditure
62,849 116,967 137,113 137,956 151,396 134,735 Current expenditure
of which: interest to federal govt.
other (incl. Irrigation Exp.)
Development Expenditure

Overall Balance

Financing
External
Domestic
Bank
Non-Bank

BD as % of GDP1
 (Billion Rupees)
FY11 FY12 FY13 FY14 FY15P

531.0 593.9 701.8 803.6 892.1

460.8 518.3 569.3 646.3 726.9
32.6 42.1 77.4 96.5 98.1
2.8 5.2 4.5 6.6 7.8
0.0 0.0 0.0 0.0 0.0
1.2 1.3 1.5 1.6 1.8
9.2 11.0 12.5 14.9 21.8
6.3 6.7 9.3 10.4 10.1
13.1 17.9 49.6 63.0 56.5
24.0 25.8 28.1 23.0 45.3
1.3 1.3 0.5 0.4 0.2
0.0 0.0 0.0 0.0 0.0
2.5 2.6 1.8 1.6 1.4
20.2 21.9 25.9 21.0 43.8
13.6 7.6 27.0 37.8 21.9
5.9 -8.3 11.3 37.5 18.4
5.2 5.2 5.1 0.4 2.6
2.5 10.7 10.5 0.0 0.8
482.9 602.9 690.9 748.0 872.9
375.5 445.1 536.3 551.7 662.9
10.2 5.5 8.6 7.8 7.4
365.3 439.5 527.6 543.9 655.5
107.4 157.8 154.6 196.3 210.0

48.1 -9.0 10.9 55.6 19.3

-66.1 -3.1 -14.1 -98.5 -43.0

0.0 0.0 0.0 0.0 0.0
-66.1 -3.1 -14.1 -98.5 -43.0
-65.9 -4.7 -20.3 -98.2 -39.9
-0.2 1.6 6.2 -0.4 -3.1
0.0 0.0 0.0 0.0 0.0
0.26 -0.04 0.05 0.22 0.07
3.5 Provincial Receipts and Expenditure
Khyber Pakhtunkhwa

(Million Rupees)
Receipt/Expenditure FY82 FY83 FY84 FY85 FY86 FY87

1 Total Receipts (i+ii) 2,807 3,066 3,683 4,454 5,414 7,109

i. Revenue Receipts (a+b+c) 2,502 2,965 3,654 4,442 5,402 6,777
a. Provincial Tax Receipts 175 212 238 264 284 304
b. Non-Tax Receipts 1,194 1,529 2,041 2,721 3,496 4,857
c. Federal Tax Assignments 1,133 1,224 1,375 1,457 1,622 1,616
ii. Development Revenue Receipts 305 101 29 12 12 332
2 Total Revenue Expenditures (i+ii) 2,912 3,444 4,255 5,105 6,504 7,641
i. Development Expenditures 374.8 454 550 593 1,050 829
ii. Current Expenditures 2,538 2,990 3,705 4,512 5,454 6,812
Surplus (+)/ Deficit (-) -105 -378 -572 -651 -1,090 -532
3 Total Capital Disbursement (i+ii) 629 722 643 883 956 1,309
i. Development Expenditure 629 722 643 883 956 1,309
ii. Current Expenditure 0 0 0 0 0 0
Total Requirement of Finance
3+ Surplus (+)/ Deficit (-) 735 1,100 1,215 1,534 2,046 1,841
4 Financed by
i. Net Capital Receipts 81 55 227 -79 -116 -119
ii. Net Public Account -50 1,026 282 132 46 -1,592
iii. Federal Government Loan 662 1,031 869 1,233 1,416 1,939
iv. Cash Balance Utilization 41 -1,013 -164 248 700 1,613
Total Financing (i+ii+iii+iv) 735 1,100 1,215 1,534 2,046 1,841

Source:
FY82-FY10: Annual Budget Statement, Govt of KPK (Amount in Million Rs.)
FY11-FY15: Fiscal Operations, MoF, Govt of Pakistan (Amount in Billion Rs.)

P: Provisional
1
GDP (MP)
 Receipt/Expenditure FY88 FY89 FY90 FY91 FY92

1 Total Revenue Receipts (i+ii) 7,925 8,433 8,768 10,209 14,015

i. Total Tax Revenue (a+b) 2,327 3,405 4,340 4,732 7,023
a. Provincial Tax Receipts 339 375 406 430 440
b. Federal Tax Assignments 1,988 3,030 3,934 4,302 6,583
ii. Non-Tax Revenue 5,598 5,028 4,428 5,477 6,992
2 Current Revenue Expenditures 7,997 8,607 9,390 10,282 12,732
Revenue surplus (+)/ deficit (-) -72 -174 -622 -73 1,283
3 Total Development Expenditure 2,587 2,360 3,197 3,834 4,419
i. Development Revenue Expenditure 1,086 928 1,456 1,729 1,861
ii. Development Capital Expenditure 1,501 1,432 1,741 2,105 2,558
iii. Operational Shortfall/Outside ADP 0 0 0 0 0
4 Development Expenditure Financed by
i. Revenue surplus (+) / deficit (-) -72 -174 -622 -73 1,283
ii. Net Capital Receipts -470 43 205 -436 -243
iii. Net Public Account Receipts -604 -4,208 258 1,264 380
iv. Development Revenue Receipts / Grants 1632 1,395 587 357 24
v. Federal Government Loan / Public Debt 970 978 2,146 3,854 3,081
vi. Cash Balance Utilization / Improvement 1,131 4,326 623 -1,131 -106
vii. Adjustment outside ADP/ other sources
Total ADP Resources (i to vii) 2,587 2,360 3,197 3,834 4,419
FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01 FY02

16,019 17,777 21,262 24,617 27,400 29,719 32,373 36,224 32,635 33,294
8,055 10,026 12,179 15,155 17,141 15,254 15,969 18,207 20,600 21,432
688.8 634 724 810 1,007 1,168 1,389 1,593 1,382 2,020
7,366 9,392 11,455 14,345 16,135 14,086 14,579 16,614 19,218 19,412
7,964 7,750 9,083 9,462 10,259 14,465 16,404 18,017 12,035 11,862
14,579 16,636 19,404 23,564 25,800 29,451 32,004 35,263 25,570 25,131
1,440 1,141 1,858 1,053 1,600 267.8 369 960 7,065 8,163
5,629 4,349 5,194 5,531 3,081 5,621 7,772 8,057 7,247 8,710
2,957 1,888 1,869 2,034 1,455 1,546 2,141 1,929 3,309 4,486
2,672 2,461 3,325 3,487 1,626 4,075 2,369 1,980 1,523 1,810
0 0 0 10 0 0 3,262 4,148 2,415 2,414

1,397 1,141 1,857 1,053 1,600 -264 369 960 7,065 8,163
145 -455 -452 -506 -226 -807 -1,197 -1,446 -9,302 -10,896
333 285 2,564 913 -703 1,921 598 1,953 -4,231 5,299
1,021 759 2,845 2,819 1,252 1,279 1,189 1,871 1,254 3,971
2,960 2,666 2,570 2,647 659 2,511 3,134 2,328 - 3,511
-227 -47 -4,190 -1,395 499 965 903 -1,146 9,745 -1,339
- - - - 16 2,776 3,537 2,716 -
5,629 4,349 5,194 5,531 3,081 5,621 7,772 8,057 7,247 8,710
 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10

37,039 39,577 45,266 65,463 66,142 80,800 96,324 133,415

25,013 27,679 32,555 38,149 47,695 59,900 67,158 79,691
2,140 2,019 2,340 2,116 3049.5 3,900 3,786 3,464
22,872 25,660 30,215 36,033 44,645 56,000 63,372 76,228
12,027 11,898 12,711 27,314 18,448 20,900 29,166 53,724
27,878 30,381 42,650 60,693 55,174 61,500 75,600 109,000
9,162 9,196 2,616 4,770 10,969 19,300 20,724 24,415
11,569 12,884 15,861 25,174 29,501 33,000 39,001 46,331
3,105 2,069 2,532 4,344 5,589 5,500 7,256 9,807
8,464 10,815 13,329 20,830 23,912 27,500 31,744 36523
0 0 0 0 0 0 0 0

9,162 9,196 2,616 4,770 10,969 19,300 20,724 24,415

-13,645 -12,593 -2,751 4,858 806 -4,500 -2,520 -3,301
456 2,341 5,015 3,042 -499 5,900 200 0
783 847 2,318 3,530 7,419 5,800 3,300 5,140
9,813 9,573 4,081 7,595 6,507 5,300 6,997 4,732
- - - -4,420 3,800 7,100 1,300 0
5,000 3,520 4,582 5,799 500 -5,900 9,000 15,345
11,569 12,884 15,861 25,174 29,501 33,000 39,001 46,331
 (Billion Rupees)
Receipt/Expenditure FY11 FY12 FY13 FY14 FY15P

Total Revenue 223.8 222.1 243.9 302.8 288.7

Provincial Share in Fed. Revenue 157.9 178.9 199.6 234.4 250.7
Provincial Taxes 3.5 3.7 4.1 11.7 11.4
Property Taxes 0.1 0.4 0.3 0.3 0.3
of which: Agricultural Tax 0.0 0.0 0.0 0.0 0.0
Excise Duties 0.0 0.0 0.0 0.0 0.0
Stamp Duties 0.4 0.6 0.6 0.7 0.8
Motor Vehicles Tax 0.9 0.9 0.9 1.0 1.0
Other 2.1 1.7 2.3 9.6 9.2
Provincial Non-Tax 25.1 5.0 10.1 16.8 18.4
Interest 0.1 0.2 0.1 0.3 0.3
Profits from Hydro Electricity 7.5 0.0 0.0 0.0 0.0
Irrigation (Irrigation Receipts only) 0.3 0.3 0.4 0.8 0.5
Others 17.2 4.5 9.7 15.7 17.6
Federal Loans and Transfers 37.2 34.5 30.1 39.8 8.2
Loans(net) 7.5 7.0 2.2 13.2 3.3
Grants 25.0 25.0 25.0 26.5 4.4
Federal Grants for Development Expenditure 4.7 2.4 2.8 0.1 0.4
Total expenditure 173.4 225.8 248.1 259.7 326.9
Current expenditure 121.7 151.2 173.8 187.1 221.8
of which: interest to federal govt. 2.9 2.6 2.2 2.1 1.6
other (incl. Irrigation Exp.) 118.9 148.6 171.6 185.0 220.2
Development Expenditure 51.7 74.6 74.3 72.6 105.1
Overall Balance 50.3 -3.7 -4.2 43.0 -38.2
Financing -35.0 -6.0 -14.4 -40.4 7.9
External 0.0 0.0 0.0 0.0 0.0
Domestic -35.0 -6.0 -14.4 -40.4 7.9
Bank -34.7 -6.2 -9.9 -41.3 9.4
Non-Bank -0.4 0.2 -4.5 0.9 -1.6

BD as % of GDP1 0.28 -0.02 -0.02 0.17 -0.14

3.5 Provincial Receipts and Expenditure
Sindh

(Million Rupees)
Receipt/Expenditure FY82 FY83 FY84 FY85 FY86

1 Total Receipts (i+ii) 3,765 4,503 5,364 6,283 8,168

i. Revenue Receipts (a+b+c) 3,410 4,213 5,089 5,983 7,490
a. Provincial Tax Receipts 772 888 997 1,042 1,095
b. Non-tax Receipts 627 1,089 1,521 2,231 3,516
c. Federal Tax Assignments 2,011 2,236 2,571 2,709 2,879
ii. Development Revenue Receipts 355 290 275 300 678
2 Total Revenue Expenditures (i+ii) 3,769 4,421 5,340 6,238 7,651
i. Development Expenditures 338 343 390 331 464
ii. Current Expenditures 3,431 4,078 4,950 5,907 7,187
Surplus (+)/ Deficit (-) -4 82 24 45 517
3 Total Capital Disbursement (i+ii) 956 1,170 1,235 1,437 1,752
i. Development Expenditure 956 1,183 1,235 1,437 1,752
ii. Current Expenditure - -13 - - -
Total Requirement of Finance
3+ Surplus (+)/ Deficit (-) 959 1,087 1,211 1,392 1,235
Financed by
i. Net Capital Receipts -96 -37 215 -1,015 -174
ii. Net Public Account 43 -194 -74 1,045 577
iii. Federal Government Loan 965 823 1,082 1,467 1,701
iv. Cash Balance Utilization 48 495 -12 -105 -869
4 Total Financing (i+ii+iii+iv) 959 1,087 1,211 1,392 1,235

Source:
FY82-FY10: Annual Budget Statement, Govt of Sindh (Amount in Million Rs.)
FY11-FY15: Fiscal Operations, MoF, Govt of Pakistan (Amount in Billion Rs.)

P: Provisional
1: GDP (MP)
FY87 Receipt/Expenditure FY88 FY89 FY90 FY91

11,355 1 Total Revenue Receipts (i+ii) 8,614 8,763 11,362 12,918

8,481 i. Total Tax Revenue (a+b) 5,029 6,998 8,479 9,478
1,088 a. Provincial Tax Receipts 1,283 1,468 1,329 1,562
4,362 b. Federal Tax Assignments 3,746 5,530 7,149 7,916
3,032 ii. Non-tax Revenue 3,584 1,765 2,883 3,440
2,874 2 Current Revenue Expenditures 10,402 10,516 12,941 16,286
10,129 Revenue surplus (+)/ deficit (-) -1,788 -1,753 -1,579 -3,368
1,068 3 Total Development Expenditure 3,695 6,737 3,155 6,353
9,061 i. Development Revenue Expenditure 700 1,276 756 2,073
1,226 ii. Development Capital Expenditure 2,995 5,461 3,058 4,280
2,783 iii. Operational Shortfall/Outside ADP - - -659 -
2,783 4 Development Expenditure Financed by
- i. Revenue surplus (+) / deficit (-) -1,788 -1,753 -1,579 -3,368
ii. Net Capital Receipts -404 -1,233 99 389
1,557 iii. Net Public Account Receipts -10 1,233 679 1,042
iv. Development Revenue Receipts / Grants 4,027 4,941 980 2,182
701 v. Federal Government Loan / Public Debt 1,146 2,969 2,650 3,091
1,413 vi. Cash Balance Utilization / Improvement 724 580 326 3,017
1,427 vii. Adjustment outside ADP/ other sources
-1,984 Total ADP Resources (i to vi) 3,695 6,737 3,155 6,353
1,557
FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00 FY01

19,325 21,379 26,389 32,296 38,401 41,272 37,661 38,635 55,788 61,894
16,892 18,397 22,902 27,523 34,630 38,879 34,948 34,334 44,947 53,296
1,903 1,987 2,217 2,727 3,830 4,871 4,416 5,198 5,336 7,530
14,990 16,410 20,685 24,795 30,800 34,008 30,532 29,136 39,611 45,766
2,433 2,982 3,487 4,773 3,771 2,394 2,713 4,301 10,841 8,598
19,123 21,296 24,255 30,567 36,186 38,919 39,127 39,405 52,931 62,735
202 83 2,134 1,729 2,215 2,353 -1,466 -770 2,857 -841
4,493 5,470 5,441 8,807 7,785 3,738 4,097 3,968 3,183 4,099
1,505 1,403 1,386 2,863 1,719 701 33 861 762 1,210
4,374 4,066 4,055 5,944 6,066 3,037 4,064 3,107 2,421 2,889
-1,385 - - - - - - - - -

202 83 2,134 1,729 2,215 2,353 -1,466 -770 2,857 -841

277 -422 -520 -1,346 -892 -1,941 -1,762 -3,324 -3,671 -1,671
2,417 851 879 1,179 -773 -1,241 6,414 2,221 3,302 6,735
2,452 713 1,890 4,412 3,803 1,336 1,764 481 451 952
3,646 2,857 3,256 1,490 834 1,013 2,829 3,801 1,844 1,338
-4,501 1,388 -2,198 1,343 2,598 2,218 -3,682 1,559 -2,487 -4,222
887 1,808
4,493 5,470 5,441 8,807 7,785 3,738 4,097 3,968 3,183 4,099
FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10

65,568 88,556 85,563 102,577 129,255 157,190 176,857 222,243 240,521

57,543 65,940 73,942 86,416 109,998 85,001 101,193 142,543 147,296
7,473 8,027 9,449 10,578 13,935 15,675 15,450 31,443 22,118
50,070 57,913 64,493 75,838 96,063 69,326 85,743 111,100 125,178
8,025 22,616 11,621 16,161 19,257 72,189 75,664 79,700 93,225
65,433 66,951 93,083 105,703 106,621 144,235 163,863 170,165 224,837
135 21,605 -7,520 -3,126 22,635 12,955 12,995 52,078 15,685
6,000 8,681 15,961 29,758 36,545 43,991 57,330 58,616 80,015
1,130 2,119 2,658 4,490 2,578 7,028 9,424 12,316 21,769
4,870 6,562 13,303 25,268 33,967 36,963 47,907 46,300 58,245
- - - - - - - - -

135 21,605 -7,520 -3,126 22,635 12,955 12,995 -51,842 15,685

-6,636 -7,843 -3,590 -4,584 -5,708 -4,293 -3,892 - 6,495
-780 -130,909 19,117 5,411 2,841 4,125 4,327 - 6,496
5,898 2,382 5,111 8,964 11,811 11,321 13,778 10,695 12,270
304 6,794 1,991 2,486 5,718 5,158 6,586 - 3,500
7,281 117,147 -8,007 2,299 19,767 12,787 20,400 51,842 -28,675
-202 -495 8,859 18,308 -20,600 1,900 3,200 - -
6,000 8,681 15,961 29,758 36,463 43,952 57,393 10,695 15,770
 (Billion Rupees)
Receipt/Expenditure FY11 FY12 FY13 FY14 FY15P

Total Revenue 330.7 383.8 445.7 490.6 533.7

Provincial Share in Fed. Revenue 279.9 285.2 320.7 383.7 406.2
Provincial Taxes 27.5 60.4 68.1 79.1 93.8
Property Taxes 0.8 2.1 1.9 2.3 2.6
of which: Agricultural Tax 0.0 0.0 0.0 0.0 0.0
Excise Duties 2.8 2.5 3.0 3.4 3.8
Stamp Duties 4.3 4.8 5.0 5.9 6.6
Motor Vehicles Tax 3.0 3.2 3.3 3.7 4.2
Other 16.7 47.7 54.9 63.7 76.6
Provincial Non-Tax 11.5 12.2 24.7 5.4 8.4
Interest 0.0 0.0 0.1 0.0 0.7
Profits from Hydro Electricity 0.0 0.0 0.0 0.0 0.0
Irrigation (Irrigation Receipts only) 0.2 0.2 0.2 0.2 0.2
Others 11.3 12.0 24.3 5.2 7.4
Federal Loans and Transfers 11.9 26.0 32.1 22.4 25.3
Loans(net) 0.4 13.6 12.4 12.9 11.5
Grants 6.4 7.7 12.2 8.1 9.3
Federal Grants for Development Expenditure 5.1 4.8 7.5 1.3 4.5
Total expenditure 310.2 412.3 404.3 449.1 516.5
Current expenditure 248.0 298.1 301.9 328.2 383.4
of which: interest to federal govt. 3.6 4.0 3.4 3.7 3.4
other (incl. Irrigation Exp.) 244.4 294.1 298.5 324.5 380.0
Development Expenditure 62.2 114.2 102.3 120.9 133.0
Overall Balance 20.5 -28.5 41.4 41.4 17.2
Financing -10.4 56.1 -5.0 -37.7 -27.5
External 0.0 0.0 0.0 0.0 0.0
Domestic -10.4 56.1 -5.0 -37.7 -27.5
Bank -9.5 55.3 -4.4 -38.0 -27.3
Non-Bank -0.9 0.8 -0.5 0.3 -0.2

BD as % of GDP1 0.1 -0.1 0.2 0.2 0.1

3.6 Zakat Receipts

(Million Rupees)

Receipt FY81 FY82 FY83 FY84 FY85

1 Saving Bank Accounts & Similar Accounts 618 658 752 1,162 868

2 Notice Deposit Receipts and Accounts 71 39 23 22 24

3 Fixed Deposit Receipts and Accounts (Periodically) 76 112 152 170 279
Fixed Deposit Receipts & Accounts (on Maturity or
4 Encashment) - - - - 79
5 Savings Deposit Certificates 23 30 35 62 -
6 NIT Units 20 20 13 19 22
7 ICP Mutual Funds 2 1 3 3 3
8 Government Securities 1 1 1 1 1
9 Shares and Debentures of Companies 25 26 30 35 36
10 Annuities - - - - -
11 Life Insurance Policies 3 5 5 6 7
12 Provident Credit Balances 6 12 11 11 14
Total Deduction of Zakat at Source 844 902 1,027 1,490 1,335
Zakat Voluntarily Paid - 2 1 1 2
Other Receipts - - - - -

Total Receipts 844 904 1,028 1,491 1,337

Source: Accounts Department SBP(BSC)
FY86 FY87 Receipt FY88 FY89 FY90

937 1,022 1 Saving Bank Accounts & Similar Accounts 1,156 1,179 1,273

23 12 2 Notice Deposit Receipts and Accounts 17 14 17

380 453 3 Fixed Deposit Receipts and Accounts (Periodically) 675 777 964
Fixed Deposit Receipts & Accounts (on Maturity or
83 64 4 Encashment) 97 139 135
- 5 NIT Units 27 44 3
26 25 6 ICP Mutual Funds 3 2 3
3 3 7 Government Securities 1 1 1
2 1 8 Shares and Debentures of Companies 54 75 85
41 48 9 Annuities - - -
- - 10 Life Insurance Policies 9 11 12
9 8 11 Provident Credit Balances 30 39 82
19 23 Total Deduction of Zakat at Source 2,070 2,279 2,574
1521 1,659 Zakat Voluntarily Paid 2 4 4
2 1 Other Receipts - 2 1
- -

Total Receipts 2,072 2,285 2,579

1,523 1,662
FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FY00

1,376 1,496 1,568 1,767 1,715 1,973 2,035 2,101 2,307 2,291

10 12 14 10 14 12 19 26 40 53

1,069 835 607 527 662 479 652 672 626 792

118 153 162 192 237 288 376 483 348 342
66 99 94 99 167 189 215 274 33 86
3 3 4 3 5 9 8 10 5 -
- 1 2 1 1 1 1 2 2 3
100 114 143 165 185 218 298 311 346 431
- - - - - - - - - -
14 16 19 21 20 19 25 50 28 43
36 41 48 60 70 75 177 160 327 269
2,792 2,770 2,658 2,844 3,073 3,261 3,806 4,088 4,061 4,310
6 8 8 7 10 13 13 11 16 18
- - 2 1,804 48 208 78 20 2,435 85

2,798 2,778 2,668 4,656 3,131 3,481 3,897 4,119 6,512 4,413
FY01 FY02 FY03 FY04 FY05 FY06 FY07 FY08 FY09 FY10

2,447 2,511 2,461 2,552 2,585 2,562 2,469 2,380 2,337 2,201

40 26 25 24 17 15 21 20 14 13

729 549 483 464 597 428 407 237 479 339

407 356 298 334 480 417 602 595 880 1023
115 68 63 195 534 95 100 108 109 78
9 9 9 - 37 0 0 - 1 0
1 2 3 1 1 1 1 2 1 1
199 167 127 170 159 515 264 191 112 123
- - - - - - - - 0 0
70 42 62 51 49 54 63 73 84 98
259 200 245 217 206 251 315 555 385 346
4,276 3,930 3,776 4,008 4,665 4,337 4,243 4,161 4,402 4,221
11 7 7 13 11 22 12 20 77 11
88 26 2,508 1,011 528 1,068 1,247 685 865 586

4,375 3,963 6,291 5,032 5,204 5,427 5,502 4,866 5,344 4,819
FY11 FY12 FY13 FY14 FY15

2,290 2,087 2,542 3,076 3,542

16 24 31 42 29

238 413 384 279 388

431 450 359 250 234

69 418 30 31 31
- - 1 1
1 1 3 3
134 166 146 186 205

97 98 121 131 200

300 253 369 721 703
3,576 3,911 3,983 4,720 5,336
25 12 16 17 15
314 15 54 89 398

3,915 3,938 4,054 4,826 5,749

3.7 Summary of Public Finance
(Consolidated Federal and Provincial Governments)

(Million Rupees)
Item FY76 FY77 FY78

A. Total Revenue (i + ii ) 19,264 21,901 26,482

i. Tax Revenue 15,544 17,750 21,585
ii. Nontax Revenue 3,720 4,151 4,897
B. Surplus of autonomies bodies 585 423 523
C. Total Expenditure 32,329 35,171 40,898
i. Current Expenditure 18,925 19,213 25,545
of which
Interest Payments 2,455 2,791 3,356
ii. Developmental Expenditure 13,404 15,958 15,353
iii. PSE - - -

D. Discrepancy - - -

E. Fiscal Balance (A+B-C-D) -12,480 -12,847 -13,893

Revenue Balance 339 2,688 937
Primary Balance -10,025 -10,056 -10,537
GDP 130,364 149,748 176,334

(As Percent of GDP)

Revenue Balance 0.3 1.8 0.5
Fiscal Balance -9.6 -8.6 -7.9
Primary Balance -7.7 -6.7 -6.0
Tax Revenue 11.9 11.9 12.2
Development Expenditure 10.3 10.7 8.7
Total Revenue 14.8 14.6 15.0
Total Expenditure 24.8 23.5 23.2

Source: Economic Survey of Pakistan

 FY79 FY80 FY81 FY82 FY83 FY84 FY85 FY86 FY87 FY88

30,704 38,502 47,002 51,930 59,181 72,290 77,403 89,877 103,873 117,021
25,093 32,507 38,846 43,003 49,029 58,361 61,218 72,423 82,927 93,456
5,611 5,995 8,156 8,927 10,152 13,929 16,185 17,454 20,946 23,565
975 1,464 2,019 1,909 2,286 2,565 2,639 2,942 1,819 5,789
48,994 54,629 63,639 71,013 87,121 100,002 116,819 134,463 152,402 180,373
30,500 32,824 37,839 44,544 57,738 71,945 83,769 94,686 116,242 133,645

3,976 5,070 5,909 7,661 11,139 14,128 16,529 19,734 23,955 33,238
18,494 21,805 25,800 26,469 29,383 28,057 33,050 39,777 36,160 46,728
- - - - - - - - - -
- - - - - - - - - -

-17,315 -14,663 -14,618 -17,174 -25,654 -25,147 -36,777 -41,644 -46,710 -57,563
204 5,678 9,163 7,386 1,443 345 -6,366 -4,809 -12,369 -16,624
-13,339 -9,593 -8,709 -9,513 -14,515 -11,019 -20,248 -21,910 -22,755 -24,325
194,915 234,179 278,196 324,159 364,387 419,802 472,157 514,532 572,479 675,389

0.1 2.4 3.3 2.3 0.4 0.1 -1.3 -0.9 -2.2 -2.5
-8.9 -6.3 -5.3 -5.3 -7.0 -6.0 -7.8 -8.1 -8.2 -8.5
-6.8 -4.1 -3.1 -2.9 -4.0 -2.6 -4.3 -4.3 -4.0 -3.6
12.9 13.9 14.0 13.3 13.5 13.9 13.0 14.1 14.5 13.8
9.5 9.3 9.3 8.2 8.1 6.7 7.0 7.7 6.3 6.9
15.8 16.4 16.9 16.0 16.2 17.2 16.4 17.5 18.1 17.3
25.1 23.3 22.9 21.9 23.9 23.8 24.7 26.1 26.6 26.7
 FY89 FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98

139,108 158,805 163,857 216,569 239,528 270,734 317,932 368,260 384,330 429,454
110,338 119,435 129,640 164,307 178,391 208,410 257,892 305,580 324,641 354,754
28,770 39,370 34,217 52,262 61,137 62,324 60,040 62,680 59,689 74,700
5,189 6,780 7,920 14,934 1,600 2,000 5,000 12,000 - -

201,176 221,645 260,970 321,474 348,653 364,913 428,284 518,099 540,919 634,014
153,066 165,595 195,676 230,120 272,457 293,460 345,941 423,866 455,411 529,919

38,132 46,713 50,048 62,401 78,805 90,900 97,246 132,529 161,155 202,356
48,110 56,050 65,294 91,354 76,196 71,453 82,343 94,233 85,508 104,095
- - - - - - - - - -
- - - - - - - - - -

-56,879 -56,060 -89,193 -89,971 -107,525 -92,179 -105,352 -137,839 -156,589 -204,560
-13,958 -6,790 -31,819 -13,551 -32,929 -22,726 -28,009 -55,606 -71,081 -100,465
-18,747 -9,347 -39,145 -27,570 -28,720 -1,279 -8,106 -5,310 4,566 -2,204
769,745 855,943 1,020,600 1,211,385 1,341,629 1,573,097 1,865,922 2,120,173 2,428,312 2,677,656

-1.8 -0.8 -3.1 -1.1 -2.5 -1.4 -1.5 -2.6 -2.9 -3.8
-7.4 -6.5 -8.7 -7.4 -8.0 -5.9 -5.6 -6.5 -6.4 -7.6
-2.4 -1.1 -3.8 -2.3 -2.1 -0.1 -0.4 -0.3 0.2 -0.1
14.3 14.0 12.7 13.6 13.3 13.2 13.8 14.4 13.4 13.2
6.3 6.5 6.4 7.5 5.7 4.5 4.4 4.4 3.5 3.9
18.1 18.6 16.1 17.9 17.9 17.2 17.0 17.4 15.8 16.0
26.1 25.9 25.6 26.5 26.0 23.2 23.0 24.4 22.3 23.7
 FY99 Item FY00 FY01 FY02 FY03

468,601 A. Total Revenue (i + ii ) 512,500 553,000 624,100 720,800

390,726 i. Tax Revenue 405,600 441,600 478,100 555,800
77,875 ii. Nontax Revenue 106,900 111,400 146,000 165,000
- B. Total Expenditure 709,100 717,900 826,250 898,200
647,778 i. Current Expenditure 626,400 645,700 700,200 791,700
547,279 of which
Interest Payments 262,247 249,252 275,292 227,810
220,100 ii. Developmental Expenditure 95,600 89,800 126,250 129,200
98,286 iii. PSE -12,900 -17,600 -200 -22,700
2,213 C. Discrepancy 9,700 14,800 -11,700 3,200
- D. Fiscal Balance (A-B-C) -206,300 -179,700 -190,450 -180,600
-179,177 Revenue Balance -113,900 -92,700 -76,100 -70,900
-78,678 Primary Balance 55,947 69,552 84,842 47,210
40,923 GDP 3,826,111 4,209,873 4,452,654 4,875,648
2,938,379
(As Percent of GDP)
Revenue Balance -3.0 -2.2 -1.7 -1.5
-2.7 Fiscal Balance -5.4 -4.3 -4.3 -3.7
-6.1 Primary Balance 1.5 1.7 1.9 1.0
1.4 Tax Revenue 10.6 10.5 10.7 11.4
13.3 Development Expenditure 2.5 2.1 2.8 2.6
3.3 Total Revenue 13.4 13.1 14.0 14.8
15.9 Total Expenditure 18.5 17.1 18.6 18.4
22.0
 FY04 FY05 FY06 Item FY07 FY08

794,000 900,014 1,076,600 A. Total Revenue (i + ii) 1,297,957 1,499,380

611,000 659,410 803,700 i. Tax Revenue 889,685 1,050,696
183,000 240,604 272,900 ii. Nontax Revenue 408,272 448,684
956,000 1,116,981 1,401,900 B. Total Expenditure (i+ii+iii+iv) 1,675,458 2,276,549
775,000 864,500 1,034,700 i. Current Expenditure 1,375,345 1,853,147
of which
222,387 234,752 260,021 Interest Payments 386,916 509,574
161,000 227,718 365,100 ii. Developmental Expenditure 433,658 451,896
20,000 24,763 2,100 iii. PSE -9,035 -28,494
- -
-32,000 -86,307 iv. Discrepancy -124,510
-130,000 -216,967 -238,993 C. Fiscal Balance (A-B) -377,501 -777,169
19,000 35,514 41,900 Revenue Balance -77,388 -353,767
92,387 17,785 21,028 Primary Balance 9,415 -267,595
5,640,580 6,499,782 8,216,160 GDP 9,239,786 10,637,772

(As Percent of GDP)

0.3 0.5 0.5 Revenue Balance -0.8 -3.3
-2.3 -3.3 -2.9 Fiscal Balance -4.1 -7.3
1.6 0.3 0.3 Primary Balance 0.1 -2.5
10.8 10.1 9.8 Tax Revenue 9.6 9.9
2.9 3.5 4.4 Development Expenditure 4.7 4.2
14.1 13.8 13.1 Total Revenue 14.0 14.1
16.9 17.2 17.1 Total Expenditure 18.1 21.4

* Jul-Mar
 FY09 FY10 FY11 FY12 FY13 FY14 FY15 *

1,850,901 2,078,165 2,252,855 2,566,514 2,982,436 3,637,297 2,682,647

1,204,670 1,472,821 1,699,334 2,052,886 2,199,232 2,564,509 2,063,166
646,231 605,344 553,521 513,628 783,204 1,072,788 619,481
2,531,308 3,007,226 3,447,263 3,936,218 4,816,300 5,026,016 3,731,587
2,041,570 2,386,042 2,900,784 3,122,502 3,660,434 4,004,582 3,199,056

656,259 661,270 716,603 901,919 1,005,798 1,161,876 984,263

480,282 613,441 506,103 731,868 777,096 1,135,918 579,660
6,911 39,383 7,904 12,019 362,783 100,610 14,294
2,545 -31,640 32,472 69,829 15,987 -215,094 -61,423
-680,407 -929,061 -1,194,409 -1,369,704 -1,833,864 -1,388,719 -1,048,940
-190,669 -307,877 -647,929 -555,988 -677,998 -367,285 -516,409
-24,148 -267,791 -477,805 -467,785 -828,066 -226,843 -64,677
13,199,707 14,866,996 18,276,440 20,046,500 22,378,996 25,068,059 27,384,000

-1.4 -2.1 -3.5 -2.8 -3.0 -1.5 -1.9

-5.2 -6.2 -6.5 -6.8 -8.2 -5.5 -3.8
-0.2 -1.8 -2.6 -2.3 -3.7 -0.9 -0.2
9.1 9.9 9.3 10.2 9.8 10.2 7.5
3.6 4.1 2.8 3.7 3.5 4.5 2.1
14.0 14.0 12.3 12.8 13.3 14.5 9.8
19.2 20.2 18.9 19.6 21.5 20.0 13.6