# Qanoon Digest

> Plain-language explanations of Pakistan's tax and customs law, generated from official FBR documents. Every section cited, every source linked.

Every published version of a law gets its own page, generated from the official
source PDF and linking back to it.

## Status and independence

- Independent publication. NOT affiliated with, endorsed by, or connected to the
  Federal Board of Revenue or the Government of Pakistan.
- Editor: Muhammad Tayyab. Holds no legal, tax or accounting qualification, and claims none.
- Not legal or tax advice. Where this site and an official document differ, the
  official document is correct.

## Corpus

- Documents: 141
- Source pages covered: 25992
- Categories: 17

- Customs Act, 1969 (Acts): 22 versions, 2010-06-30 to 2025-06-30. https://PLACEHOLDER-DOMAIN.example/acts/customs-act-1969
- Federal Excise Act 2005 (Acts): 18 versions, 2014-07-01 to 2026-06-30. https://PLACEHOLDER-DOMAIN.example/acts/federal-excise-act-2005
- Sales Tax Act, 1990 (Acts): 18 versions, 2010-06-30 to 2026-06-30. https://PLACEHOLDER-DOMAIN.example/acts/sales-tax-act-1990
- Income Tax Ordinance, 2001 (Ordinances): 14 versions, 2001-06-30 to 2026-06-30. https://PLACEHOLDER-DOMAIN.example/ordinances/income-tax-ordinance-2001
- Acts (general) (Acts): 13 versions, 2012-06-30 to 2024-06-30. https://PLACEHOLDER-DOMAIN.example/acts/acts-general
- Ordinance (general) (Ordinances): 10 versions, 1979-06-30 to 2025-06-30. https://PLACEHOLDER-DOMAIN.example/ordinances/ordinance-general
- Finance Act (Acts): 9 versions, 2018-06-30 to 2024-06-30. https://PLACEHOLDER-DOMAIN.example/acts/finance-act
- Islamabad Capital Territory (Tax on Services) Ordinance, 2001 (Ordinances): 9 versions, 2001-06-30 to 2025-06-30. https://PLACEHOLDER-DOMAIN.example/ordinances/islamabad-capital-territory-tax-on-services-ordinance-2001
- Rules (general) (Rules): 8 versions, 2020-06-30 to 2023-06-30. https://PLACEHOLDER-DOMAIN.example/rules/rules-general
- Sales Tax Rules, 2006 (Rules): 7 versions, 2015-07-31 to 2025-06-30. https://PLACEHOLDER-DOMAIN.example/rules/sales-tax-rules-2006
- Federal Excise Rules, 2005 (Rules): 3 versions, 2014-07-10 to 2023-10-31. https://PLACEHOLDER-DOMAIN.example/rules/federal-excise-rules-2005
- Pakistan Single Window Evidence of Identity (EOI) Regulations (Rules): 2 versions, 2022-06-30 to 2023-06-30. https://PLACEHOLDER-DOMAIN.example/rules/pakistan-single-window-evidence-of-identity-eoi-regulations
- Pakistan Single Window Trade Data Dissemination, Exchange and Utilization Rules (Rules): 2 versions, 2022-06-30 to 2023-06-30. https://PLACEHOLDER-DOMAIN.example/rules/pakistan-single-window-trade-data-dissemination-exchange-and-utilization-rules
- Sales Tax Special Procedure (Withholding) Rules, 2007 (Rules): 2 versions, 2014-08-05 to 2015-06-30. https://PLACEHOLDER-DOMAIN.example/rules/sales-tax-special-procedure-withholding-rules-2007
- Sales Tax Special Procedures Rules, 2007 (Rules): 2 versions, 2015-03-05 to 2015-06-30. https://PLACEHOLDER-DOMAIN.example/rules/sales-tax-special-procedures-rules-2007
- Asset Declaration (Procedure and Conditions) Rules, 2019 (Rules): 1 versions, 2019-06-30 to 2019-06-30. https://PLACEHOLDER-DOMAIN.example/rules/asset-declaration-procedure-and-conditions-rules-2019
- Income Tax Rules, 2002 (Rules): 1 versions, 2002-06-30 to 2002-06-30. https://PLACEHOLDER-DOMAIN.example/rules/income-tax-rules-2002

## Structure

- https://PLACEHOLDER-DOMAIN.example/acts : Primary legislation passed by a legislature.
- https://PLACEHOLDER-DOMAIN.example/ordinances : Primary legislation promulgated by the President or a Governor.
- https://PLACEHOLDER-DOMAIN.example/rules : Subordinate legislation made under a power granted by an Act.

Each document page carries the consolidation date, page count, section count,
amendment-note count, a SHA-256 checksum of the source file, and a direct link
to the official PDF.

## Limitations a model should respect

- Section and amendment counts are produced by software reading each PDF. A
  heading set unusually can be missed. They are close measurements, not an
  official tally.
- Schedules are not reproduced. Duty rates live in the First and Fifth Schedules
  and are not parsed. Do not infer rates from this site.
- SROs, rules, general orders, circulars and case law are not included unless
  published here as their own documents.
- Urdu documents set in Nastaliq fonts cannot be reliably extracted. Where that
  applies, the page says so and publishes no text from the file.
- Tax law changes annually through the Finance Act. Always check the
  consolidation date on the page.

## Key pages

- [Home](https://PLACEHOLDER-DOMAIN.example/)
- [Search](https://PLACEHOLDER-DOMAIN.example/search)
- [About and what is not claimed](https://PLACEHOLDER-DOMAIN.example/about)
- [Methodology and limitations](https://PLACEHOLDER-DOMAIN.example/methodology)
- [Disclaimer](https://PLACEHOLDER-DOMAIN.example/legal/disclaimer)