Taxation Law

The Legal Accord provides legal advice and representation on taxation matters for individuals, businesses, companies and organizations across Pakistan. We assist clients with tax compliance, assessments, audits, notices, appeals, recovery proceedings and tax-related disputes before the Federal Board of Revenue and other competent forums.

Our approach combines legal analysis with a practical understanding of business and financial affairs, helping clients manage tax exposure while protecting their statutory rights.

Pakistan’s federal tax framework is principally governed by the Income Tax Ordinance, 2001, the Sales Tax Act, 1990, the Federal Excise Act, 2005 and the Customs Act, 1969, together with the rules, notifications and Finance Acts issued from time to time. The Federal Board of Revenue currently publishes updated versions of these laws, including amendments through 30 June 2026.

Depending on the nature of the business or transaction, provincial sales tax on services and other provincial taxes may also apply.

At The Legal Accord, we begin by reviewing the client’s tax profile, relevant returns, notices, assessments, financial records and the legal basis of the issue.

We assess the applicable statutory provisions, procedural requirements, limitation periods and available remedies before advising on the most appropriate course of action.

Where a dispute can be resolved through representation before the tax authorities, we pursue that route. Where appellate or judicial proceedings are required, we prepare and present the client’s case before the competent forum.

Our Taxation Law practice includes:

The Income Tax Ordinance, 2001 is the principal federal statute governing income taxation in Pakistan. The FBR’s current published version reflects amendments up to 30 June 2026.

The Legal Accord assists clients with assessments, amendments, audits, withholding issues, penalties, recovery proceedings and appeals arising under the Ordinance.

We also advise businesses and individuals on the legal implications of tax notices and the appropriate response before the relevant authority.

Federal sales tax is governed by the Sales Tax Act, 1990, while federal excise is governed by the Federal Excise Act, 2005. FBR currently maintains updated versions of both statutes reflecting amendments through 30 June 2026.

We advise clients on registration, liability, input and output tax issues, assessments, audits, recovery action and appellate remedies arising under these laws.

Where provincial sales tax on services is involved, we assess the relevant provincial regime and forum separately.

Tax disputes often progress through statutory appellate forums before reaching the superior courts.

The Legal Accord assists clients in preparing objections, appeals and supporting documentation, and represents them before the relevant tax authorities, appellate forums and courts.

We also advise on stay and recovery-related issues where tax demands are being enforced during the pendency of proceedings.

Tax issues often arise in the course of company formation, restructuring, investment, commercial transactions and routine business operations.

We advise businesses on the legal consequences of transactions, withholding obligations, tax documentation and compliance risks, while working alongside accountants and tax professionals where financial computation or accounting expertise is required.

Tax disputes can involve substantial financial exposure and strict procedural timelines. Early legal review can help identify available remedies and prevent avoidable procedural mistakes.

The Legal Accord provides practical and strategic tax-law advice designed to protect clients’ legal rights while helping them navigate Pakistan’s evolving taxation framework.