Professional Documents
Culture Documents
TAXATION
MANAGEMENT
Chapter No.1: Concepts of taxation & Tax
structure in Pakistan
Tax:
Compulsory contributions of wealth
levied upon the persons by the state, to
meet the expenses incurred in providing
common benefits to the nation
Taxation Management:
Cannons of Taxation
Horizontal
Types of Taxes
Fiscal Policy
Different Taxes in
Pakistan
Income tax
Sales tax on goods
Federal Excise Duty
Customs duty
Stamps Duty
Property Tax
Motor vehicle tax
Sales tax on services
Toll tax
Municipal taxes
iar
c
i
d
Ju
y
Executiv
e
Legislat
ive
Legislature---Parliament
Income Tax Act of 1922, Income Tax Ordinance 1979, Income Tax
Ordinance 2001
Executive---Tax Authorities
Executive---Tax
Authorities
Collects
Executive---Tax
Authorities
Executive---Tax
Authorities
Staff:
MEMBER (IR)
CHIEF COMMISSIONER
(LTU/RTO)
HRM
(COMMISSIONER )
IP & TF
(COMMISSIONER )
ADDITIONAL
COMMISSIONER
ADDITIONAL
COMMISSIONER
AC/DCIR
SUPPORT
STAFF
ZONE
(COMMISSIONER)
ADDITIONAL
COMMISSIONER
(AUDIT)
ADDITIONAL
COMMISSIONER
(ENFORCEMENT)
ADDITIONAL
COMMISSIONER
(LEGAL)
AC/DCIR
AC/DCIR
AC/DCIR
AC/DCIR
SUPPORT
STAFF
SUPPORT
STAFF
SUPPORT
STAFF
SUPPORT
STAFF
Executive---Tax
Authorities
Other Authorities:
Directorate
Directorate
General (Law)
Directorate
Directorate
Directorate
Provides training to Tax officers & conducts research into various tax matters
Directorate
Directorate
Directorate
Executive---Tax
Authorities
Provincial Authorities
Executive---Tax
Authorities
2012
Collects Provincial Sales Tax on Services under
Punjab Sales Tax on Services Act 2012
Appoints subordinates, determines & transfers
their jurisdictions
Makes rules and issues notifications, circulars,
SROs, clarifications, instructions to lay down the
procedures
Executive---Tax
Authorities
KP Revenue Authority
Established
Appellate Forum
Subordinate to FBR
Court of Appeal
Its members are appointed by Federal Govt.
Makes Rules to lay down procedures e.g. ATIR Rules 2010
Final Fact Finding Authority
ATIR
Chairper
son
Account
ant
Member
s
Assistan
t
Registra
rs
High Court
Judicial
Member
s
Registra
r
Supreme Court
President of Pakistan
CIR
(App)
ATIR
HC
President of Pakistan
The aggrieved party may file a
representation to the President
of Pakistan against the
recommendations given by the
FTO
SC