By Amjad Javaid Hashmi, Advocate Supreme Court of Pakistan It is always a guess work whether you and your business enterprise are fully compliant or not to the ordinary tax obligations regime of Pakistan imposed by the Income Tax ordinance, 2001 (the Ordinance). The ordinary scheme of charging, assessing and computing net tax liability is often referred to in the tax practice industry as Normal Taxation Regime (NTR). It is encapsulated in the provisions of section 4 and its three subsections (1)(2) and (3). For the purpose of avoiding any over payment or under payment of taxes under NTR, it is ..read more

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By Amjad Javaid Hashmi Advocate Supreme Court 1. On the principal topic of basic legal framework of international taxation it is the 4th and the last article in the series. It would deal with the nature, purpose, structure, effect (use and abuse) and timing of enforcement of a double taxation treaty. According to the technical jargon employed U/s 107 of the Income Tax Ordinance (the Ordinance) it is titled as an “Agreement for the Avoidance of Double Taxation and Prevention of Fiscal Evasion”. By the time of writing this article the number of operative double taxation agreements between variou ..read more

By Amjad Javed Hashmi, Advocate Supreme Court 1. Legal burden to pay income tax directly falls upon a person i.e. a technical concept having very broad scope and effect as defined in section 80 of the Income Tax Ordinance, 2001 (the Ordinance). Every taxpayer has to be a person first. Most popular variations of the technical concept of a person include an individual and all its types, an association of person and all its types and a company and all its types as recognized in a given tax statute. Rights and obligations of a person are, in direct tax jurisdicti ..read more

By Amjad Javaid Hashmi Advocate Supreme Court of Pakistan Today’s global constitutional legal framework universally agrees on establishing a set of institutional entities responsible for providing seamless services to the common citizen, often referred to as the political king of our times, across all facets of life. These institutional servants are the Legislature, Executive, and Judiciary. The Legislature embodies the essence of service to the king, while the Executive materializes these perceived services. In contrast, the Judiciary resolves disputes concerning the perceived services betwee ..read more

By Amjad Javaid Hashmi Table of Contents Introduction: Background: Key Points of the Judgment: Conclusion: Introduction: In a landmark legal development, the Supreme Court of Pakistan ruled in Ammad Yousaf case (ARY Director) in its judgment on 14-09-2023 in criminal petition No. 225 of 2023 that the governmental functionaries and the courts are constitutionally obliged to protect individual rights, especially the freedom of speech, and ensuring a fair trial. This judgment sheds light on the procedural intricacies involved under section 196, 249A, 265K and 265D of CrPC in criminal cases and ..read more

Table of Contents I. Introduction A. Definition of the Doctrine: B. Significance in Taxation: C. Purpose of the Doctrine: II. Application of the Doctrine A. Limitation Period: B. Finality of Assessments: C. Res Judicata Principle: III. Conditions for the Doctrine A. Full Disclosure: B. No Concealment of Income: C. No Suppression of Facts: D. Good Faith and Honesty: E. No Mala Fide Intent: IV. Exceptions to the Doctrine A. Fraud and Evasion: B. New and Undisclosed Information: V. Reliance on Previous Assessments A. Case law: Mian Allah Ditta vs. Commissioner of Income Tax (2017 ..read more

Table of Contents I. Introduction A. Definition of the Doctrine: B. Significance in Taxation: C. Purpose of the Doctrine: II. Application of the Doctrine A. Limitation Period: B. Finality of Assessments: C. Res Judicata Principle: III. Conditions for the Doctrine A. Full Disclosure: B. No Concealment of Income: C. No Suppression of Facts: D. Good Faith and Honesty: E. No Mala Fide Intent: IV. Exceptions to the Doctrine A. Fraud and Evasion: B. New and Undisclosed Information: V. Reliance on Previous Assessments A. Case law: Mian Allah Ditta vs. Commissioner of Income Tax (2017 ..read more

Table of Contents Introduction Tips for Filing and Pursuing Refund Claims Conclusion Introduction In Pakistan, businesses and individuals who have paid sales tax or income tax may be eligible for a refund if they have overpaid their taxes. The process of filing and pursuing a refund claim can be complex, but it is important to understand the steps involved in order to get your money back as quickly as possible. Depending on the nature of your refund (e.g., income tax refund, sales tax refund), you will need to complete the appropriate refund claim form. These forms are usually available ..read more

(i) On the principal topic of international taxation regime of Pakistan, it is third article in the series and deals with the third theme i.e. taxing income of a non-resident person as dictated in sections 105 and 106 of the Income Tax Ordinance (the Ordinance). On this score, the law is underwritten with globally well-established principles, concepts, conditions and limitations. A bare reading of the law stimulates a host of incidental compliance enforcement issues as it combines both charging and procedural features-a rarity. (ii) The whole edifice of taxat ..read more