Lintel Consultancy

01/01/2024

Active Taxpayers for Income Tax & Sales Tax

31/12/2023

Year that was, year ahead for Tax Matters

25/12/2023

Synchronized Withholding Administration & Payment System [SWAPS]

21/12/2023

FBR prescribed the new category of Tier-1 Retailers whose deduction withholding income tax under Section 236H of the Income Tax Ordinance, 2001 [ITO] exceed Rs.100,000.

15/12/2023

12/12/2023

What is Fast Moving Consumer Goods ?

12/12/2023

Electronic Transmission of Sales Tax Invoices through Licensed Electronic Invoicing System by Registered Persons who deals in Fast Moving Consumer Goods

11/12/2023

After the decision of the Commissioner Appeals or Tribunal against Taxpayer, Tax Authority is under an obligation to issue a notice under Section 138(1) before using the coercive means under Section 138(2) or Section 140 – Lahore High Court

04/12/2023

Desk audit analysis can be treated as ‘Inquiry’ or ‘Investigation’ but does not amount to ‘Proceedings’ as stated under Section 40 of the Sales Tax Act, 1990 for search warrant – Lahore High Court

01/12/2023

No vested right could be claimed against the right of the legislature to tax when subject matter transaction has not graduated to achieve status of a past and closed transaction – Lahore High Court

25/11/2023

Default Surcharge & Penalty is Applicable even when no Tax is payable - Lahore High Court

17/11/2023

FBR has established 145 District Tax Offices which will focus on bringing 1.5 to 2 million new taxpayers into the tax net till June, 2024.