Tax Laws

Doctrine of Textualism

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The Honorable Lahore high court in the case “Service Global Footwear Limited and another versus Federation of Pakistan and others” has stated in the judgement that Doctrine of textualism is “a method of statutory interpretation that asserts a statute should be interpreted according to its plain meaning and not according to the intent of the legislature, … Read more

Q) I have paid taxes in my home country and have offered engineering services to a local business in Pakistan, am I eligible for a tax exemption under Pakistan tax law?

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A) International tax convention or agreements or treaties are primarily relieving in nature and focus on tax relief. To avoid double taxation it’s advisable to consult with a lawyer who can evaluate your case and guide you through legal remedies under the normal tax regime in Pakistan. Disclaimer: The above information is intended to be … Read more

Which section of sales tax act 1990 facilitates to adjust input tax at the time of making payment of output sales tax?

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Section 7 of the sales tax act 1990, determination of tax liability, is a helpful legal provision that allows a registered person to adjust input tax while paying output sales tax. Disclaimer: The above information is intended to be general in nature and should not be taken as legal advice. If you need legal advice, … Read more

If the notice sent by authority can be contested in a writ petition and whether the armed forces are excluded from deducting withholding tax?

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Discussed Laws: Income Tax Ordinance 2001 S.49(Federal Governments, Provincial Government and Local Government), 161(Failure to pay tax collected or deducted) (1A), 205(Default surcharge). According to the Honourable Islamabad High Court in the case, M/s Askari Bank Limited Vs. Federation of Pakistan etc (W.P. No.1154-2017), has stated in Para 12  that: —impugned notices are not subject … Read more