Notes from the practice.
Regulatory commentary, tax positions and practitioner notes from the partners and senior managers at Muniff Ziauddin & Co. — calibrated for Pakistan, written for the people who have to act on it.
Section 7E Explained — Pakistan's Deemed-Income Tax on Property
Section 7E imposes a 20% tax on 5% of the FBR-notified value of immovable assets held by resident persons in Pakistan. Three years of litigation, frequent legislative amendments and ambiguity around valuation have left most property owners under-prepared. Here's the working position.
Pakistan's IT Export Tax Credit (Section 65F) — A Practical Guide for Software Houses
Pakistan's IT export tax regime is more nuanced than the '100% tax credit' headline suggests. Section 65F, PSEB registration, SBP remittance rules, minimum tax under section 113 and the STZ alternative all interact — and the regime is reviewed every Finance Act. Here's how to read it correctly.
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