Pakistani Tax Legislation, Landmark SROs & Regulatory Library
Verified primary legal texts, statutory regulatory orders, official rate cards, and direct links to Federal Board of Revenue and provincial tax authority portals. Curated by Taxpert senior chamber counsel.
Principal Pakistani Tax Acts & Ordinances
Income Tax Ordinance, 2001
Governing statute for personal income tax, corporate taxation, minimum turnover tax (Section 113), Super Tax (Section 4C), and withholding tax regimes across Pakistan.
Sales Tax Act, 1990
Federal value-added tax levied at 18% standard rate on manufacturing, commercial imports, distribution, wholesale, and Tier-1 retail of taxable physical goods.
Sindh Sales Tax on Services Act, 2011
Administered by the Sindh Revenue Board (SRB). Standard 13% rate on IT services, corporate consulting, construction, logistics, and hospitality in Sindh.
Punjab Sales Tax on Services Act, 2012
Administered by Punjab Revenue Authority (PRA). Standard 16% rate covering commercial services, telecom, digital platforms, and freight within Punjab.
Companies Act, 2017
Administered by SECP. Regulates corporate formation, statutory audits, director liabilities, and High Court Schemes of Arrangement (Section 279–283).
Customs Act, 1969
Governing statutory tariffs, customs duties, regulatory duties, advance income tax at import (Section 148), and automated Weboc clearances.
Critical SROs & Regulatory Notifications
| SRO / Notification | Effective Date | Subject Matter | Practical Enterprise Impact |
|---|---|---|---|
| SRO 350(I)/2024 | April 2024 | Sequential Sales Tax Filing & Annexure-C Restrictions | Restricts input tax deduction if supplier has defaulted; enforces capital adequacy limits on individual and AOP sellers. |
| SRO 28(I)/2024 | January 2024 | Digital Invoicing & Sales Tax Rules Chapter XIV-AA | Mandates real-time ERP API integration and unique QR codes on sales invoices for FMCGs, manufacturers, and importers. |
| Circular 01 of 2024 | July 2024 | Explanations of Finance Act 2024 Amendments | Authoritative FBR interpretation of TY25 salary slabs, Section 154A export regimes, and non-filer asset curbs. |
| SRO 344(I)/2024 | March 2024 | SWAPS Real-Time Tax Withholding Architecture | Technical integration rules for corporate buyers automatically routing withholding taxes through commercial banks. |
| SRO 1006(I)/2023 | August 2023 | Tier-1 Retailer Point-of-Sale Integration Criteria | Updated physical store size and electricity thresholds (Section 2(43A)) classifying retailers as Tier-1 POS entities. |
Official Pakistani Tax Portals
Related tax guidance
- FBR circulars, notifications and deadlines — official updates with sources
- Pakistan tax FAQ — reviewed answers to common questions
- Tax advisory services — how Taxpert can help
- Talk to an advisor — book a consultation