Over 80 Organizations’ Data Used to Compile Tax Expenditure Report 2025

The taxpayers’ data from the Boards of Revenue of all four provinces and the provincial Accountant Generals was extensively used to calculate the annual cost of exemptions of the Federal Board of Revenue (FBR). The Tax Expenditure Report 2025 states that estimates for tax expenditures related to Sales Tax and Customs Duty are derived from data obtained from the FBR’s official database (PRAL). However, for estimating Income Tax expenditures, the data available in FBR’s database, specifically from income tax returns, has certain limitations and is not sufficient for accurately calculating tax expenditures. To address this, additional data was requested from FBR field formations. In many instances, data was also sourced from various third-party organizations. The report lists more than 80 organizations whose data were used in the compilation. These include: Accountant General Pakistan Revenue; Alternative Energy Development Board; Aviation Division; Board of Investment; Bureau of Emigration; Controller General of Accounts; Economic Affairs Division; Employees’ Old-Age Benefits Institution; Engineering Development Board; Export Processing Zones Authority; Federal Employees Benevolent and Group Insurance Fund; Finance Division; Military Accountant General, Rawalpindi; Military Lands & Cantonment Headquarters, Rawalpindi; Ministry of Energy (Power Division); Ministry of Foreign Affairs; Ministry of Maritime Affairs; Ministry of Textile Industry; National Logistic Cell, Rawalpindi; National Transmission & Dispatch Company (NTDC); Oil & Gas Development Company Limited (OGDCL); Oil & Gas Regulatory Authority (OGRA); Pakistan Agricultural Research Council; Pakistan Centre for Philanthropy (PCP); Pakistan Council of Scientific and Industrial Research; Pakistan National Shipping Corporation; Pakistan Railway Headquarters, Lahore; Pakistan Software Export Board (PSEB); Pakistan Telecommunication Authority (PTA); Pakistan Water & Power Development Authority; Petroleum Division; Prime Minister’s Office (Prime Minister’s Youth Program); Private Power and Infrastructure Board (PPIB); Registrar of Ships & Superintendent of Lighthouses; Securities & Exchange Commission of Pakistan (SECP); State Bank of Pakistan (SBP); Privatisation Commission of Pakistan; Earthquake Rehabilitation and Reconstruction Authority (ERRA); Accountant General, Balochistan; Accountant General, KPK; Accountant General, Punjab; Accountant General, Sindh; Board of Revenue, Balochistan; Board of Revenue, KPK; Board of Revenue, Punjab; Board of Revenue, Sindh; Directorate of Postal Accounts, Lahore; Energy Department, Sindh; Finance Department, Balochistan; Finance Department, KPK; Finance Department, Punjab; Finance Department, Sindh; Mines & Mineral Development Department (Sindh); Provincial Sports Boards; Provincial Textbook Boards; Social Security Institutions; Asset Management/Mutual Fund Institutions; Commercial Banks; Real Estate Investment Trust (Dolmen City); Health Insurance Companies; National Investment Trust Limited; Pakistan Mortgage Refinance Company Limited; Pakistan Stock Exchange; Pension Funds (registered under the Voluntary Pension System); Private pension funds and trusts (registered with FBR); Provident Fund institutions (registered under the Provident Fund Act, 1925); Aga Khan Development Network; Association of Builders and Developers (ABAD); China North Industries Corporation; China Overseas Ports Holding Company (Pakistan) Pvt. Ltd.; Gwadar Free Zone Company (GFZC); Overseas Pakistanis Foundation; Pakistan Film Producers Association; Pakistan Science Foundation; Pakistan Software Houses Association for IT & ITES (P@SHA); Shipping Companies; and Women Chambers of Commerce and Industry.