Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

9% Surcharge on High-Income Earners under Finance Act 2025: Analysis and Compliance Risks

The Shift in Fiscal PolicyThe Finance Act 2025 has introduced a significant shift in the taxation of high-income individ...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Finance Act 2025: New Section 236 Collection Points and Withholding Compliance

Overview of Expanded Withholding Obligations The Finance Act 2025 has introduced significant amendments to the Income Ta...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Withholding on Ride-Hailing and Gig Platforms: Finance Act 2025 Extension to Digital Marketplaces

The Expanding Scope of Withholding Obligations The Finance Act 2025 has introduced significant shifts in the tax landsca...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Finance Act 2025: Decoding the Amendments to Section 7E After High Court Rulings

The Legislative Landscape of Section 7ESection 7E of the Income Tax Ordinance (ITO), 2001, has remained the focal point...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Section 153 Rate Revisions: Updated Withholding Tax Schedule for July 2025

Overview of Section 153 Obligations Section 153 of the Income Tax Ordinance, 2001, remains the cornerstone of withholdin...

Read Full Article

Tagged: LLP

05

Jun 2026

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...

Read Full Article

Tagged: LLP

05

Jun 2026

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...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Finance Act 2025: Courier Services as Mandatory Withholding Agents for E-Commerce

The Shift in Withholding Responsibility The Finance Act 2025 has introduced a pivotal shift in the fiscal landscape for...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

50% Disallowance on Large Cash Sales: Navigating Section 21 of the Income Tax Ordinance 2001

The Shift in Cash Transaction Compliance Under the Finance Act 2025, the Federal Board of Revenue (FBR) has tightened th...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Section 21 Disallowance: Navigating the 10% Penalty on Purchases from Non-NTN Holders

The Compliance Imperative: Section 21(l) Explained For business owners and corporate entities in Pakistan, maintaining a...

Read Full Article

Tagged: LLP

05

Jun 2026

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...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Finance Act 2025: Analysis of Income Tax Slab Changes for Taxpayers in Pakistan

Legislative Overview of Finance Act 2025The Finance Act 2025 introduces critical adjustments to the income tax regime un...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Dividend Tax Cascading: Addressing Inter-Corporate Withholding Tax Reforms in Pakistan

The Challenge of Dividend Cascading in Pakistan In the current fiscal framework, Pakistan’s tax regime imposes a signifi...

Read Full Article

Tagged: LLP

05

Jun 2026

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...

Read Full Article

Tagged: LLP

05

Jun 2026

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...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Petroleum Levy Rs. 1.727 Trillion Target in FY27: Legal Framework and Business Impact

The Fiscal Context of the Petroleum Levy The federal government's ambition to reach a Petroleum Levy (PL) target of Rs....

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Capital Value Tax on Overseas Assets: Is Policy Reform Necessary to Retain Pakistan’s Capital?

The Current Landscape of CVT on Foreign AssetsThe imposition of Capital Value Tax (CVT) on overseas assets under Section...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Abolition of FED on Property Transfers: Regulatory Shifts and Strategic Implications

The Policy Shift: Deconstructing the FED Abolition The Finance Act 2025 introduced significant changes to the fiscal lan...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

GST on Services: Transitioning to the Negative List Regime for FY27

The Paradigm Shift: From Positive to Negative ListThe taxation of services in Pakistan is undergoing a structural evolut...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Agriculture Income Tax in Budget 2026-27: Provincial Alignment and IMF Conditionality

The Paradigm Shift in Agricultural Taxation The Budget 2026-27 represents a critical juncture for Pakistan’s fiscal poli...

Read Full Article

Tagged: LLP

05

Jun 2026

Jun 05, 2026 | 5 min read

Real Estate Relief in Budget 2026-27: WHT Rate Cuts Expected for Filers

The Shifting Landscape of Real Estate Taxation As the government prepares the fiscal framework for 2026-27, the real est...

Read Full Article

Blog articles tagged with LLP

9% Surcharge on High-Income Earners under Finance Act 2025: Analysis and Compliance Risks

Finance Act 2025: New Section 236 Collection Points and Withholding Compliance

Withholding on Ride-Hailing and Gig Platforms: Finance Act 2025 Extension to Digital Marketplaces

Finance Act 2025: Decoding the Amendments to Section 7E After High Court Rulings

Section 153 Rate Revisions: Updated Withholding Tax Schedule for July 2025

Section 88 Amendment: Restricting FBR Discretion on Input Tax Adjustments

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

Finance Act 2025: Courier Services as Mandatory Withholding Agents for E-Commerce

50% Disallowance on Large Cash Sales: Navigating Section 21 of the Income Tax Ordinance 2001

Section 21 Disallowance: Navigating the 10% Penalty on Purchases from Non-NTN Holders

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

Finance Act 2025: Analysis of Income Tax Slab Changes for Taxpayers in Pakistan

Dividend Tax Cascading: Addressing Inter-Corporate Withholding Tax Reforms in Pakistan

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

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

Petroleum Levy Rs. 1.727 Trillion Target in FY27: Legal Framework and Business Impact

Capital Value Tax on Overseas Assets: Is Policy Reform Necessary to Retain Pakistan’s Capital?

Abolition of FED on Property Transfers: Regulatory Shifts and Strategic Implications

GST on Services: Transitioning to the Negative List Regime for FY27

Agriculture Income Tax in Budget 2026-27: Provincial Alignment and IMF Conditionality

Real Estate Relief in Budget 2026-27: WHT Rate Cuts Expected for Filers

Need Expert
Legal Counsel?

Request a Callback

Blog articles tagged with LLP

Need Expert Legal Counsel?

Request a Callback

Need Expert
Legal Counsel?