Professional reference

Official Pakistan Tax & Corporate Research Sources

A practical starting directory for authoritative Pakistani tax and corporate research. Always confirm that the material applies to the relevant date, taxpayer and transaction.

Federal tax

FBR — Income Tax Ordinance

Official collection of amended versions of the Income Tax Ordinance, 2001.

Open FBR source →
Federal tax

FBR — Sales Tax Act

Official collection of amended versions of the Sales Tax Act, 1990.

Open FBR source →
Corporate law

SECP — Companies Act & Laws

Companies Act, rules, regulations, notifications and corporate-law resources.

Open SECP source →
Punjab services

Punjab Revenue Authority

Official provincial portal for Punjab sales tax on services and related administration.

Open PRA source →
Sindh services

Sindh Revenue Board

Official provincial source for Sindh sales tax on services.

Open SRB source →
Khyber Pakhtunkhwa services

KP Revenue Authority

Official provincial source for KP sales tax on services.

Open KPRA source →

This directory is a starting point. A professional research file may also require rules, schedules, notifications, circulars, court/tribunal decisions and other source material relevant to the exact issue.

Using official sources well

How to use this research directory professionally.

An official portal is the starting point, not the end of the research process. First record the taxpayer, transaction, jurisdiction and relevant date. Then open the legislation or authority material that applies to that period rather than relying on the newest document automatically.

When a question depends on a rate, exemption, procedure or filing requirement, retain the exact source used in the working paper. Note the title, amendment or publication date, relevant section or notification, and the date accessed. If secondary commentary helps explain the issue, keep it separate from the authoritative source.

For difficult matters, also check connected rules, schedules, notifications and relevant judicial material. The objective is a research trail that another professional can review and reproduce.