Procedure in Pakistani tax law
Sections across 7 laws whose headings refer to procedure. 52 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.
Sales Tax Rules, 2006
19 matching sections in the 2025-06-30 version.
- section 44AC: Procedure for e-audit
- section 57B: Procedure for availing exemption
- section 61: Procedure to appoint authorized representative
- section 66: Procedure to be followed
- section 120: Procedure in default of payment
- section 150L: Procedure to be followed by registered persons
- section 150M: Procedure to be followed by e-intermediary
- section 150XI: Procedure for grant of licence
- section 150XN: Procedure for cancellation or termination of licence
- section 150ZEL: Procedure for prize scheme
- section 150ZEM: Procedure for mystery shopping
- section 150ZEO: Procedure for sealing of business premises of integrated tier-1 retailers
- section 150ZEP: Procedure for sealing of business premises of non-integrated tier-1 retailers
- section 150ZER: Procedure for de-sealing of business premises of non-integrated tier-1 retailers
- section 150ZM: Procedure for grant of a licence
- section 150ZQF: Procedure for cancellation or termination of licence
- section 150ZZ: Procedure for filing and disposal of stay application
- section 157: Procedure to be followed for determining minimum liability
- section 158G: Procedure for generation and transmission of exemption certificate in the WeBOC
Federal Excise Rules, 2005
11 matching sections in the 2023-10-31 version.
- section 40: Special procedure for insurance companies
- section 41: Special procedure for payment of Federal Excise duty by shipping agents
- section 42: Special procedure for advertising agents
- section 43: Special procedure for collection of Federal Excise duty on telecommunication services
- section 43A: Special procedure for payment of Federal Excise duty on franchise fee or technical fee or royalty under a franchise agreement
- section 43B: Special procedure for services provided Port Operator and Terminal Operator in relation to imports
- section 43C: Special procedure for services provided by stockbrokers
- section 48: Procedure for appeals to Commissioner (Appeals)
- section 48H: Procedure for filing and disposal of stay application
- section 51: Procedure of Appellate Tribunal
- section 56: Procedure to be followed
Income Tax Rules, 2002
7 matching sections in the 2002-06-30 version.
- section 13N: Special procedures for computation of capital gains and collection of tax
- section 167: Procedure in default of payment
- section 193: Procedure on death of defaulter
- section 211: Procedure for the approval of a non-profit organization
- section 220A: Procedure for approval for purpose of “clause (c) of sub section (2) of section 100C of the Ordinance”
- section 231A: Procedure for issuance of advance ruling under section 206A
- section 231D: Procedure for group taxation under section 59AA
Customs Act, 1969
7 matching sections in the 2025-06-30 version.
- section 76: Procedure in respect of goods not unloaded by vessels within time allowed
- section 170: Procedure in respect of things seized on suspicion by the police
- section 170A: Procedure in case of seizure of essential commodities
- section 173: Procedure for disposal by High Court of applications for release of packages so detained
- section 185C: Provisions of Code of Criminal Procedure,1898, to apply
- section 193A: Procedure in appeal
- section 194C: Procedure of Appellate Tribunal
Income Tax Ordinance, 2001
4 matching sections in the 2026-06-30 version.
- section 99C: Special procedure for certain persons
- section 128: Procedure in appeal
- section 203C: Procedure to be followed on arrest of a person
- section 203G: Provisions of Code of Criminal Procedure, 1898, to apply
Sales Tax Act, 1990
3 matching sections in the 2026-06-30 version.
- section 37B: Procedure to be followed on arrest of a person
- section 37F: Provisions of Code of Criminal Procedure, 1898, to apply
- section 71: Special procedure
Pakistan Single Window Evidence of Identity (EOI) Regulations
1 matching section in the 2023-06-30 version.
Questions
Which Pakistani tax laws deal with procedure?
7 of the laws published here contain provisions whose headings mention procedure, across 52 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 19.
Where is procedure 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.