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
   119       
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
Documentation       12 
        
  
   
 1.5  Minimum Tax       
     0.5



        


     mobile application  
 37 
         
    30 19 Seizures      

          

Domestic   

                 27 Taxes

1
  5503 revenue target  2020 
                  4,801
      


                    1200 
    3900       900

 
             

 

          
'            
       
  


                     


             g e n e r a l f i n a n c e s     
            2020 21    consolidation
             
   

1969 


        1969   
Rebate                             Rebate
      Rabate Claim  schemes

 
  
 
   1600           
                
              
   

2
    20,000
 20   

 200
       200     
     
 

   
 
12.5  Hot rolled coils  
   

           6
   


  
         prohibitive 
                      
    pad locks   electrodes   sanitary ware 
  revenues      



 diagnostic kits         


 
       genetic              
         dietetic food   special food supplements

     

    

   
    
       
                supplementary food  


            supplementary food      
  

3
   Custom Authority
          
  

  Advance Ruling 

   
                
 



          advance ruling

 FED    
  2005      1990  

 

  
      
             2019
       

   

 100,000   50,000       



    medical purposes    dietetic food   


         Ministry of Health Services  

 process        inherit metabolic syndrome



      special medical purposes  
  serial  1990
   

4
    equipment  19 
       
237    2020  20  


 
     
           
     
  



 1990 

               sales tax regime
     Non Active Taxpayer
    


 

  FED       substitutes  


      FED              
      100  65
  

 FED     Filter Rods  

  0.75  FED            
          management 
  

 Energy Drinks    
  
             

5
       25    13  FED     
 Aerrated drinks
   FED    13

 
      
     structure        SUVs        
 
             
      
                 STATUS SYMBOL
 


   
   70 17
         80       70        
             
 

 


      

  
   
       
      

          
 12%    14%   
 

  Limit Wastage    

       Wastage    Wastage        
  Wastage Sectors   
 

  transactions– 73


6
       73                 
   100
          manufacturers
       manufacturers             
       

    manufacturers–  1990  

   Value added Tax  3
        
   Value added Tax    
     16      
                     manufacturers
    


          
       2       1.50       
  1.75 2.00

  
     2005     
      2005          
   FBR 

   

            FED 
        

  ADRC
  
                ADRC
  38FED 47D
        
 
   ADRC  10      
    
 

7
  stay  ADRC 
      60    

 

    
   2019        
 
2020
          
     2019  6    
  2020       
  2020

       FED

       FED 
       
26 27  FED             FED
 

 

  ECC   2014 
        

       


        
      
          

     

     
         
 




8
    


   

  Withholding Tax Regime

  
      withholding Tax Withholding Tax Regime
    Withholding Tax Regime     compliance   
     9    
          
   

 EPC
          30on non-residents
 CPEC  


      
   


              

 
  
    1 5.52 5.5

   

   

     

  25000   10000  21(1)     
       
     

 25   
     15     
     

9
 
  AoP 
        AoPs 
  AoP    
    

 
 
 (Foriegn Remittances)      
  
 

       

 SCRA              
     

 
      NRAR       instrument  
    



  
  
  
       
        
  
     

              
             

   

   
  

 


 
  152
         
   

   200


         

    
      200  234  231  
  
      

10
   
     236
      
    

withholding         AOPs         153

 agents
     
            
   
 
  
             
     5         withholding tax
          10



 
     
      public limited companies          

 
  15    exemption  

 
    


     
     

Agreed Assessment

  
          Disputes
                


   
            
                     
  

11
   
       

  
           exemptions   
         
  
    XII  
    
    

   
    
Active Taxpayer List           
 100 2

  REIT
 
     
          REIT
  
 2021 30     2020 30        
      

  Permanent Establishment Non-Resident

 

Permanent Establishment  

    3          8   
    
     
   Permanent Establishment non-residents
    
       non-resident Permanent Establishment
  3PEs  


  

      

12
   
   


Toll Manufacturing
4.5 4  8(toll)
 
           

  Permanent Establishment Non-Resident

Permanent                      
             Establishment
    
   Non-Resident          
   

    


      
     
      

  
       
           
    
 
  80         

   
  
        

    
        

13
   
      Artificial Intelligentce         
 
               
    
  

Automated Adjusted Assessment

     assessment        

              
       claim      
        

  Benchmark Ratio
     
  Benchmarking Ratio
    assessment    Internal Best Practices        
 

E-Audit

      E-Audit Assessment   

         
    

 
236V      
       
          


14
   

 
 
 

   
          
15    
   
 

Minumum  Permanent Establishment Non-Resident Persons

Tax

    R e s i d e n t  1 1 3 A O P s  

A O P s       1 1 3 
   Residents Non-Residents    Minimum Tax

    

                   
 

         2.5     
    

  

 Depriciation  


   depriciation     
      depriciation   Internal Best Practices

    Base Erosion

           

15
  FATF

     

     61    
     

  
66       NPO
  100100C   
    
   2021  

 
100     NPO 

 NPO         
     
  

   

   
    
     Assessment
   
 10           
  

16
 

   Wealth Statement

           Wealth Statement 
 

  

         IRIS
    
     
        
  
 
     

         
  IRIS     
   5  
   

 



      


  

   4 5

  100Non-Residents
            
  Non-Resident       
    100       


  
    Shipping
 Resident Person   
 2020 7A     
   2023 


 
115 4   114         
17
114                        
   

   

   
      2009
  1,000/- 2,500/-   5,000/-   

 


    2009 2,000/-   

 
   5,000/-  2,000/-  
  2,500/-

     
  
 
                     
  
    

Minimum Tax  

             236Q

      
    
  Minimum Tax        
 

   165


               
 
    

18
  Recovery Power 1990 
2001    1990
      
  
  

   

   

  8    
  
 
  25   
    4
 
  50

! 

  
   
     
    

19