FEDERAL DIRECT AND INDIRECT TAXES OF PAKISTAN

Latest Edition of Federal Direct & Indirect Tax Laws of Pakistan (as amended by Finance Act, 2025)

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Federal DIRECT TAXES of Pakistan

(Amended up to July 01, 2025)

• Income Tax Ordinance, 2001
• Income Tax Rules, 2002
• Appellate Tribunal Inland Revenue (Appointments, Terms and Conditions of Service) Rules, 2024
• Assets Declaration Act, 2019
• Voluntary Declaration of Domestic Assets Act, 2018
• Foreign Assets (Declaration and Repatriation) Act, 2018
• Procedure for Deposit of Tax on, and Repatriation of liquid assets under, Foreign Assets (Declaration and Repatriation) Act, 2018
• Guidance note on Common Reporting Standard for Automatic
• Exchange of Financial Accounts Information
• Inland Revenue Reward Rules, 2021
• Inland Revenue Welfare Fund Rules, 2016
• Capital Value Tax, 2022 & Rules
• Income Support Levy Act & Rules (Repealed)
• Sharing of Declaration of Assets of Civil Servants Rules, 2023
• Appellate Tribunal Inland Revenue (Functions) Rules, 2023
• Workers Welfare Fund Ordinance, 1971
• Digital Presence Proceeds Tax Act, 2025

 Federal INDIRECT TAXES & Other Statutes

(Amended up to July 01, 2025)

• Sales Tax Act & Rules
• Federal Excise Act & Rules
• Mobile Handset Levy
• FTO Ordinance, 2000
• Federal Ombudsmen Institutional Reforms Act, 2013
• FTO Investigation & Disposal of Complaints Regulations, 2001
• FBR Act & Rules
• Benami Transactions (Prohibition) Act & Rules
• Foreign Currency Accounts (Protection) Ordinance, 2001
• Protection of Economic Reforms Act, 1992
• Foreign Currency Accounts Rules, 2020
• Anti-Money Laundering Act, 2010
• New Energy Vehicles Adoption Levy Act, 2025