Records and bookkeeping in Pakistani tax law
Sections across 8 laws whose headings refer to records and bookkeeping. 37 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
6 matching sections in the 2025-06-30 version.
- section 44D: Real-time electronic access to stocks, accounts and record
- section 150G: Recording of transmissions
- section 150H: Scrutiny of records
- section 150S: Issuance of electronic invoice and record
- section 150ZZE: Arrangement and preservation of record
- section 150ZZF: Manner of destruction of record
Income Tax Ordinance, 2001
6 matching sections in the 2026-06-30 version.
- section 174: Records
- section 179: Accounts, documents, records and computer-stored information not in Urdu or English language
- section 181E: Record of beneficial owners
- section 193: Prosecution for failure to maintain records
- section 214B: Power of the Board to call for records
- section 237A: Electronic record
Customs Act, 1969
6 matching sections in the 2025-06-30 version.
- section 155G: Customs to keep records of transmissions
- section 155L: Audit or examination of records
- section 155O: Authorised officer may take possession of and retain documents and records
- section 155P: Obstructing access, altering, concealing, destruction of record
- section 195: Power of the Board to call for and examine records etc
- section 211A: Access to the premises and records by the officers of Customs
Federal Excise Rules, 2005
5 matching sections in the 2023-10-31 version.
- section 18: The manner of maintaining records and accounts etc
- section 19: Determination of duty in case proper records and accounts are not maintained
- section 22: Record of destructions and remissions
- section 48N: Manner of destruction of record
- section 70: Rectification of genuine errors in records
Sales Tax Special Procedures Rules, 2007
5 matching sections in the 2015-06-30 version.
- section 10: Audit or scrutiny of record
- section 17: Record keeping and invoicing
- section 22: Record keeping and invoicing
- section 52: Records to be maintained
- section 58J: Records
Income Tax Rules, 2002
4 matching sections in the 2002-06-30 version.
- section 13I: Maintenance of records
- section 29: Books of account, documents and records to be maintained
- section 32: General form of books of accounts, documents and records
- section 33: Books of account documents and records to be kept at the specified place
Sales Tax Act, 1990
3 matching sections in the 2026-06-30 version.
- section 22: Records. …………………………………………………………………. ……….58 23. Tax Invoices
- section 24: Retention of record and documents for six years
- section 45A: Power of the Board and Commissioner to call for records
Federal Excise Act 2005
2 matching sections in the 2026-06-30 version.
Questions
Which Pakistani tax laws deal with records and bookkeeping?
8 of the laws published here contain provisions whose headings mention records and bookkeeping, across 37 sections in total. The largest number sit in the Sales Tax Rules, 2006 with 6.
Where is records and bookkeeping 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.