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Taxtip

2/6/2025, 2:05:52 AM

والدہ کی صحت کے لیے دعا کی درخواست تمام دوستوں اور احباب سے گزارش ہے کہ والدہ محترمہ اس وقت ایمرجنسی میں زیر علاج ہیں۔ براہ کرم ان کی جلد صحت یابی کے لیے دعا کریں۔ اللہ تعالیٰ انہیں مکمل شفا عطا فرمائے اور ہر تکلیف سے نجات دے۔ آمین۔

Taxtip

2/9/2025, 12:40:33 PM

الحمدللہ آپکی دعاؤں سے میری والدہ کی طبیعت بہتر ہو رہی ہے ۔ آپ سب دوستوں کا بےحد ممنون ہوں

Taxtip

2/3/2025, 10:57:27 AM

Customs Case Procedure in Pakistan This document provides a step-by-step overview of the customs case procedure in Pakistan, from detection to final resolution. 1. Detection of Violation • Customs officials detect smuggling, misdeclaration, undervaluation, or other customs-related violations. • Violations are identified through intelligence reports, random checks, or routine inspections. 2. Seizure & Notice (Under Section 171 of the Customs Act, 1969) • If goods are suspected to be illegally imported/exported, Customs authorities seize them. • A show-cause notice is issued to the owner/importer, explaining the violation and providing an opportunity to respond. 3. Inquiry & Investigation • The Customs Department investigates the case, gathering evidence like import/export documents, valuation reports, and witness statements. • The accused can submit replies or evidence to justify their stance. 4. Adjudication Proceedings (Customs Adjudication Officer) • A Customs Adjudication Officer (Assistant/Deputy/Collector of Customs) conducts hearings. • The accused presents their defense, and Customs argues its case. • The Adjudication Officer issues an Order-in-Original (OIO), either imposing a penalty, confiscating goods, or dropping charges. 5. Appeal Process (If Unsatisfied with Decision) • First Appeal: Before Customs Appellate Tribunal. • Second Appeal: Before High Court (on legal grounds). • Final Appeal: Before Supreme Court of Pakistan (if necessary). 6. Criminal Proceedings (If Required) • In case of serious offenses like smuggling, a criminal case may be registered under the Customs Act, 1969. • The accused may face arrest and trial in a Special Customs Court. • If found guilty, penalties may include heavy fines, imprisonment, and confiscation of goods. 7. Settlement (Alternate Resolution Mechanism – Section 192 of the Customs Act) • The accused may opt for settlement through Customs Alternative Dispute Resolution (ADR) to resolve the matter outside litigation. • A Settlement Committee may impose fines instead of full legal proceedings. 8. Execution of Decision • If penalties or duties are imposed, the accused must pay the fine/duty within the given time. • Failure to comply may result in property attachment, bank account freezing, or further legal action. Conclusion The customs case procedure in Pakistan involves multiple stages, including detection, investigation, adjudication, appeals, and possible criminal prosecution. Depending on the circumstances, cases can be resolved through litigation or alternative dispute resolution.

Taxtip

2/5/2025, 11:52:14 AM

*Important Security Update from IRIS Portal* IRIS will soon disable the older TLS 1.0 and TLS 1.1 security protocols to better protect your personal data. To avoid any service interruptions, please update your browser and operating system so that it supports TLS 1.2 or TLS 1.3 within the next 15 days. *Recommended Browsers (latest versions):* Google Chrome (version 30 or later) Mozilla Firefox (version 27 or later) Microsoft Edge (version 12 or later) Safari (version 7 or later) Opera (version 17 or later) Note for Windows XP Users: If you cannot upgrade Windows XP, use Opera 36 to maintain secure access. However, it is strongly recommended to upgrade your operating system for continued security. You can also use sites like SSL Labs to check whether your browser supports the required TLS protocols. This update ensures your data remains secure when using IRIS services. If you have questions or need assistance, please contact IRIS support. [email protected]

Taxtip

2/4/2025, 1:36:36 PM

https://youtu.be/SfvMY-hq0Mk?si=WON0_a-MyE5CY13H Big Tax Relief for Salaried Class in Pakistan 2025 – What You Need to Know!

Taxtip

2/3/2025, 10:57:11 AM

*Changes of 26th Constitutional Amendment.* *Article 63A:* Votes cast against party lines will be counted. *Article 48:* The Prime Minister's advice to the President will be immune from judicial scrutiny. *Article 177:* Bars foreign nationals from becoming judges. *Article 179:* Limits the Chief Justice’s term to three years. *Article 215*: Extends the Chief Election Commissioner’s tenure until a successor is appointed. *Article 239:* Prevents courts from questioning constitutional amendments passed by Parliament. *New Article 9A:* Grants citizens the right to a healthy environment.

Taxtip

2/9/2025, 12:49:02 PM

State Bank of Pakistan has declared EASYPAISA as a Scheduled Bank with effect from Jan 23, 2025

Taxtip

2/9/2025, 12:41:20 PM

https://youtu.be/daT7FLxrkgI?si=6JICWhsSisDsnZyr Property Taxes in Pakistan & Neighboring Countries: Is Investment in Real Estate Profitable?

Taxtip

2/3/2025, 10:56:52 AM

ISLAMABAD: The Federal Board of Revenue’s field formations have issued frivolous tax recovery notices to the salaried individuals to generate additional revenue and raise illegal tax demands against the already overburdened salaried class. Leading tax experts told Business Recorder that the Large Taxpayer Offices (LTOs) and Regional Tax Offices (RTOs) are facing immense pressure from the FBR to meet assigned monthly targets. The heavily-taxed salaried class has also started receiving so-called show-cause notices from the FBR’s field formations for recovery of taxes under Section 162 of the Income Tax Ordinance on the basis of excess claim/deduction of tax on salary under Section 149 of the Ordinance 2001. Salaried individuals: Aurangzeb signals possible tax slab overhaul Astonishingly, the tax department of Karachi has directed one of the salaried individuals to submit copies of computerised payment receipts (CPRs) deposited by his employer. “Otherwise, the difference amount of claimed/excess deduction of tax shall be recovered from the salaried individual under the provisions of Section 162(1) of the Income Tax Ordinance 2001”, the show-cause notice added. The astonishing part of the story is that the electronic notice has been issued to the taxpayer on January 28, 2025 with the compliance deadline of “on or before January 31, 2025” i.e. only a two days’ period. Tax experts said that the tax on salaried class is being deducted on a monthly basis by the employer. At the end of each fiscal year, the employer gives “annual tax deduction certificate” to the employees. How, a salaried individual could ask his employer to give copies of CPR deposited in banks. This is harassment and unacceptable, they said. Referring to the show cause notice for tax recovery under Section 162 of the Ordinance on the basis of excess claim/deduction of tax on salary under Section 149, top tax expert Dr Ikramul Haq stated that the said notice is patently unlawful and offensive of legislation. This is an illegal notice, he added. A valid tax return in this case constitutes an assessment under Section 120 of the Income Tax Ordinance of 2001. Such an assessment as per established law tantamount to a vested right in favour of taxpayer. Assessment can only be unsettled by way of audit under Section 177 or by issuing a notice by Additional Commissioner under 122(5A) if there is an error which is apparent from record and is also prejudicial to interest of revenue. Notice under Section 162 after completion of assessment is naked harassment besides untenable under the law, Dr Ikramul Haq added. Another tax adviser explained that without any legal mandate, the FBR field formations including Karachi have started issuing recovery notices to the employees alleging that their employer has made short deduction under Section 149 of the Income Tax Ordinance, 2001. Whereas, the department cannot initiate recovery proceedings against the employees in case the employer has either made short deduction or non-deduction; however, contrary to the legal framework provided in Section 161 of the Income Tax Ordinance, 2001, the department has started issuing notices for recovery of short deduction from employees. He stated as per Section 161, if there is short deduction or non-deduction by the withholding agent then order is passed against the withholding agent, and tax is recoverable from the withholding agent besides disallowance of expenses claimed. However, in case after passing such an order under Section 161 the tax cannot be recovered from the withholding agent only then an order can be passed under Section 162 requiring the employee to pay the tax. As per tax expert, if a withholding agent has been provided with evidence by the employee that certain tax credit are available which reduces his tax liability or there is tax deduction during the tax year under other heads like on purchase or sale of property, on mobile bills, on internet connection and vehicle token tax then withholding agent is justified to account for those tax deductions and deduct lesser tax from the salary. Without issuing show cause notice under Section 161(1A) to the withholding agent and passing order under Section 161(1) by taking due consideration of the reasons for short deduction the department is not justified to issue notice to the employee to pay the tax which is claimed to be short deducted. When contacted Shahid Jami, a tax lawyer explained that there are instances where the withholding agents have deducted tax but the same has not been deposited in the government treasury. However, the employee or the supplier has been issued a certificate indicating the tax deduction even in such cases the Appellate Tribunal Inland Revenue has held that proceedings should be initiated against the withholding agent and after recovery from them the credit of tax payment be given to the concerned taxpayer. Another tax lawyer Waheed Shahzad Butt stated that the FBR has adopted a perplexing strategy to harass salaried taxpayers, coercing them to produce tax payment receipts (CPRs) that have already been deducted by their employers. In a surprising move, instead of holding employers accountable for the deducted taxes, the FBR has initiated proceedings under Section 162 of the Income Tax Ordinance, 2001, against the salaried taxpayers themselves. This arbitrary action has caused undue distress and hardship for countless individuals. This approach not only contradicts the principles of fairness and justice but also reflects a lack of understanding of the tax deduction mechanism at source. It is imperative that the FBR revisits its strategy and directs its efforts towards ensuring employers fulfil their tax obligations rather than penalising innocent taxpayers working as salaried persons, the tax lawyer maintained. These unwarranted notices to the salaried taxpaying class, creating undue stress and frustration among compliant citizens. The indiscriminate nature of these notices not only erodes trust in the tax system but also places an unjust burden on salaried individuals who are already contributing to the nation’s fiscal health and that too more than their fair share compared to others. Such actions by the FBR appear to result from inefficiencies within the tax administration. This undermines the credibility of the tax system and exacerbates the already strained relationship between taxpayers and tax authorities. The FBR needs to ensure that notices are only sent when truly warranted, safeguarding the integrity and respect of the institution and its officers, Waheed Shahzad Butt added. Copyright Business Recorder, 2025

Taxtip

2/4/2025, 1:38:51 PM

*ایف بی آر* *** پریس ریلیز *** فیڈرل بورڈ آف ریونیو نے فیس لیس کسٹمز اسیسمنٹ سسٹم میں ہیر پھیر کرنے کی کوشش ناکام بنا دی ۔ درجنوں ایجنٹس کے لائسنس معطل کر دیئے گئے؛ تین افراد گرفتار اور ایک اپریزنگ افسر کے خلاف تحقیقات کا آغاز *** پاکستان کسٹمز نے فیس لیس کسٹمز اسیسمنٹ سسٹم میں ہیر پھیر کرنے کی کوشش کو کامیابی سے ناکام بنا دیا۔ یہ سسٹم معیاری اور تیز اسسمنٹ کے لئے حال ہی میں متعارف کرایا گیا تھا ۔ چونکہ ایسی کوشش کی توقع تھی اس لئے ایف بی آر نے کراچی کسٹمز کی ٹیم کو مسلسل کڑی نگرانی کرنے کی ہدایت دی تھی۔ جو لو گ فیس لیس کسٹمز اسسمنٹ سسٹم میں ہیر پھیر کرنے میں ملوث پائے گئے اُن کے خلاف سخت کارروائی شروع کر دی گئی ہے۔ کراچی کسٹمز نے اس غیر قانونی سرگرمی میں شامل 45 ایجنٹس کے کسٹمز لائسنس معطل کر د یئے ہیں اور ان کے خلاف کسٹمز ایجنٹس رولز کے تحت شوکاز نوٹس بھی جاری کر دیئے گئے ہیں۔ ہیر پھیر کی اس کوشش میں ملی بھگت کے مرتکب ایک اپریزنگ افسر کو ایف بی آر نے گزشتہ روز معطل کرکے اس کے خلاف افیشینسی اور ڈسپلن رولز کے تحت باضابطہ تحقیقات شروع کر دی ہے ۔ فیس لیس کسٹمز اسسمنٹ سسٹم میں ہیر پھیر کرنے میں ملوث ایجنٹس، اپریزنگ افسر اور دیگر پرائیویٹ افراد کے خلاف فوجداری مقدمہ درج کر لیا گیا ہے۔ ایک تحقیقاتی ٹیم بھی تشکیل دے دی گئی ہے، اور اب تک تین افراد کو گرفتار کیا جا چکا ہے۔ باقی ملزمان کی گرفتاری کے لیے چھاپے مارے جا رہے ہیں تاکہ انہیں قانون کے کٹہرے میں لایا جا سکے۔ فیس لیس کسٹمز اسسمنٹ سسٹم کسٹمز کلیئرنس کا کام موثر طریقے سے کر رہا ہے جس کی وجہ سے کسٹمز کلیئرنس میں کسی قسم کی کوئی تاخیر نہیں ہو رہی ہے ۔ اس سسٹم کو کسٹمز کلیئرنس کے میدان میں اسٹیک ہولڈرز کی طرف سے ایک انقلابی قدم قرار دیا جا رہا ہے، اور وزیر اعظم پاکستان نے تقریباً دو ہفتے قبل اس سسٹم کا افتتاح کیا تھا۔