Penalties in Pakistani tax law

Sections across 7 laws whose headings refer to penalties. 18 provisions in total, taken from the most recent version of each law.

This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.

Customs Act, 1969

6 matching sections in the 2025-06-30 version.

• section 156: Punishment for offences
• section 178: Punishment of persons accompanying a person possessing goods liable to confiscation
• section 181: Option to pay fine in lieu of confiscated goods
• section 183: Levy of penalty for departure without authority or failure to bring-to
• section 186: Detention of goods pending payment of fine or penalty
• section 195A: Omitted. 195B. Deposit, pending appeal, of duty demanded or penalty levied

Income Tax Ordinance, 2001

3 matching sections in the 2026-06-30 version.

• section 182: Offences and penalties
• section 183: Exemption from penalty and default surcharge
• section 205A: Reduction in default surcharge, consequential to reduction in tax or penalty

Federal Excise Act 2005

3 matching sections in the 2026-06-30 version.

• section 19: Offences, penalties, fines and allied matters
• section 32: Option to pay fine in lieu of confiscation of conveyance
• section 37: Deposit, pending appeal, of duty demanded or penalty levied

Sales Tax Rules, 2006

2 matching sections in the 2025-06-30 version.

• section 44: Penalty
• section 137: Offences and penalties

Sales Tax Special Procedures Rules, 2007

2 matching sections in the 2015-06-30 version.

• section 18: Penalty
• section 24: Penalty

Income Tax Rules, 2002

1 matching section in the 2002-06-30 version.

• section 13K: Violations and penalties

Sales Tax Act, 1990

1 matching section in the 2026-06-30 version.

• section 34A: Exemption from penalty and default surcharge

Questions

Which Pakistani tax laws deal with penalties?

7 of the laws published here contain provisions whose headings mention penalties, across 18 sections in total. The largest number sit in the Customs Act, 1969 with 6.

Where is penalties defined or governed?

There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.