Corporate Advisory Blog Articles

Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

The Case for Reform: Replacing Turnover-Based Minimum Tax with Profit-Based Levies in Pakistan

The Structural Flaw of Minimum Tax Under Section 113 For decades, Section 113 of the Income Tax Ordinance (ITO), 2001, h...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

AIT and Inheritance: Tax Implications for Agricultural Land Passing to Non-Farming Heirs in Pakistan

The Intersection of Inheritance and Agricultural Taxation Inheritance of agricultural land in Pakistan frequently shifts...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

Urban Periphery Agricultural Land: FBR Section 7E and the Erosion of Tax Exemptions

The Intersection of Urbanization and Tax LiabilityFor decades, agricultural land in Pakistan has enjoyed a privileged ta...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

Crypto Payments in Pakistan: Withholding Tax and Compliance Obligations

The Legal Reality of Crypto Payments in Pakistan While the regulatory landscape regarding the classification of cryptocu...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

NFT Taxation in Pakistan 2026: Income Characterization and FBR Disclosure Risks

The Evolving Tax Landscape for Digital Assets As of 2026, the Federal Board of Revenue (FBR) has intensified its scrutin...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

Bitcoin and Stablecoin Taxation in Pakistan: Defining the FBR’s Pending Position

The Regulatory Ambiguity of Digital Assets The absence of explicit legislation governing digital assets in Pakistan has...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

Section 88 Amendment: Restricting FBR Discretion on Input Tax Adjustments

The Shift in Input Tax Regulation For years, taxpayers in Pakistan have grappled with the wide, often arbitrary discreti...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

Section 37A Capital Gains on Securities: Navigating New Holding Periods for Traders

The Shift in Capital Gains Taxation for Securities Recent legislative amendments to Section 37A of the Income Tax Ordina...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

Section 182 Penalty Slab Revision: Compliance Implications Under Finance Act 2025

The Shift in Tax Enforcement The Finance Act 2025 has introduced critical revisions to Section 182 of the Income Tax Ord...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

Non-Filer Crackdown in Budget 2026-27: Regulatory Shifts and Compliance Risks

The Evolving Compliance Landscape The Budget 2026-27 marks a definitive shift in the Federal Board of Revenue's (FBR) st...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

Budget 2026-27 PSDP Priorities: Analyzing the Rs. 1.1 Trillion Development Spend vs. Tax Relief Trade-Off

Fiscal Direction for 2026-27The proposed Public Sector Development Program (PSDP) of Rs. 1.1 trillion for the fiscal yea...

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Corporate Advisory

05

Jun 2026

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Jun 05, 2026 | 5 min read

Super Tax on High Earning Persons: Outlook for Budget 2026-27 and Corporate Lobbying

The Evolution of Section 4C The 'Super Tax', introduced via Section 4C of the Income Tax Ordinance (ITO) 2001, remains o...

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