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Free Pakistan tax education articles by Umair Mubeen — income tax, sales tax, FBR compliance, and withholding tax guides. Updated per Finance Act 2025-26.
sales tax
Types of Goods Under the Sales Tax Act 1990 Pakistan — Taxable, Zero-Rated and Exempt
Learn the three types of goods under Pakistan's Sales Tax Act 1990 — taxable goods at 18% GST, …
income tax
Benefits of Being a Tax Filer in Pakistan — Complete Guide 2025-26
Discover the real financial benefits of being a tax filer in Pakistan. Filers pay 4.5% vs 11.5% on …
sales tax
Who Is Not Required to Register Under the Sales Tax Act 1990 Pakistan
Persons dealing exclusively in exempt supplies listed in the Sixth Schedule of the Sales Tax Act 1990 are …
sales tax
What Is Value Addition Tax Under the Sales Tax Act 1990 Pakistan — Explained with Examples
Learn how value addition tax works under Pakistan's Sales Tax Act 1990. Understand input tax, output tax, the …
sales tax
Essential Concepts for Sales Tax Return Filing in Pakistan — Input Tax, Output Tax, Excess Input Tax and Further Tax
Learn the four essential sales tax concepts under Pakistan's Sales Tax Act 1990 — Input Tax (18%), Output …
sales tax
Do Bakery Shops Fall Under Tier-1 Retailers? — Section 2(43A) Sales Tax Act 1990 Pakistan
Find out if your bakery shop qualifies as a Tier-1 Retailer under Section 2(43A) of Pakistan's Sales Tax …
sales tax
Who Is Required to Register Under the Sales Tax Act 1990 Pakistan — Section 14 Complete Guide
Section 14 of Pakistan's Sales Tax Act 1990 requires manufacturers, importers, exporters, wholesalers, dealers, distributors and Tier-1 Retailers …
sales tax
when wholesalers dealers distributors retailers become tier-1 retailers pakistan
Learn when wholesalers, dealers, distributors, and retailers become Tier-1 Retailers under Section 2(43A) of Pakistan's Sales Tax Act …
sales tax
What Is Tax Fraud Under Section 2(37) of the Sales Tax Act 1990 Pakistan?
Section 2(37) of Pakistan's Sales Tax Act 1990 defines tax fraud as hiding supplies, claiming fake input tax, …
income tax
Section 151 Profit on Debt and Joint Bank Accounts — Rule 81B(5) & 81B(6) Income Tax Rules 2002 Pakistan
Under Section 151 ITO 2001, filers pay 20% and non-filers pay 40% tax on bank profit. For joint …
income tax
Section 236Y — Advance Tax on International Card Payments Pakistan
Under Section 236Y ITO 2001, banks deduct advance tax on international payments made through Pakistani credit, debit and …
income tax
Refund Application Process Under Section 170 — Income Tax Ordinance 2001 Pakistan
Section 170 of Pakistan's Income Tax Ordinance 2001 allows taxpayers to claim refunds of excess income tax. Learn …