Research / Training Folios

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Monitoring of Advance Tax / Collection Deduction of Tax at Source

Folio  1

Income tax manual under income tax ordinance, 1979 and Tax Rules 1982.

Folio  2

Studies in public finance

Folio  3

Studies in public finance

Folio  4

Studies in taxation and public finance

Folio  5

Studies in financial management and practical accountancy

Folio  6

Studies in office management ‘return of total income’

Folio  7

Studies in taxation ‘additional tax, advance tax & valuation of assets

Folio  8

Studies in office management ‘procedure in assessment and collection of tax’

Folio  9

Studies in taxation ‘collection of papers read out in the series of workshops on direct taxes: December/January 1995’

Folio  10

Studies in office management and enforcement of discipline ‘disciplinary proceedings’

Folio  11

Studies in other acts/law

Folio  12

Studies in international accounting standards [Vol-i & Vol-ii]

Folio  13

Disciplinary Proceedings

Folio  14

Question papers of final passing out examination by FPSC

Folio  15

Final passing out examination results 1976 __ 1993

Folio  16

Studies in other civil service laws a study in office management

Folio  17

Studies in fiscal management

Folio  18

Studies in tax administration

Folio  19

Studies in income tax / wealth tax law

Folio  20

Studies in horse racing

Folio  21

Studies in taxation

Folio  22

Studies in proposed amendment in income tax ordinance, 1979 allied laws

Folio  23

International taxation __ a study of issues and intricacies [Vol-i & Vol-ii]

Folio  24

Disciplinary proceedings studies in office management and enforcement of discipline

Folio  25

CBR circulars (income tax, wealth tax & capital value tax) 1996-1998 & 1999-2000

Folio  26

Studies in taxation – collection of papers read out in isc training programme organised for senior tax manger

Folio  27

Synopsis of with-holding taxes in income tax law

Folio  28

Studies in commercial practices

Folio  29

Other laws ‘customs, sales tax and central excise

Folio  30

Notes on examination of accounts

Folio  31

Question papers of final passing out examination by FPSC

Folio  32

Studies in course outline for final passing out examination, 2003

Folio  33

Tax Base Broadening by M. Muneer Qureshi, Director General of Training & Research (DT)

 

Training Handbook

Folio  2

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1        Ability to pay and progressively in Taxation

 

2        Income as Index of ability to pay—an overview

 

3        Progressive income taxation and redistribution -Some empirical evidence and its limitations

 

4        Does progressively lead to evasion?

 

5        Erosion of the tax base in developing countries

 

6        The fiscal Scene in Pakistan by S. Mohsin Akhtar

 

Folio  3

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1        Compliance costs of Taxation

 

2        Taxation & Work/leisure choice

 

3        Taxation and savings

 

4        Incidence of taxation

 

5        Taxation of husband and wife in Pakistan—A comparison with Aggregation Rule

 

6        Taxation of the non-residents in Pakistan by S. Mohsin Akhtar

Folio  4

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1        International Tax evasion and avoidance

 

2        Presumptive Tax as and alternative income tax base: A case study of Pakistan

 

3        Determinates of income tax base in Pakistan. A policy review

 

4        Scope of Section 25: An enquiry into “amounts subsequently recovered” (=Loss, Bad Debt,

          Expenditure or Trading Liability)

5        Constraints on the arbitrary exercise of authority and the

          Income Tax Law in Pakistan

 

6        Presumptive tax international comparison: Pakistan experience

 

7        Doctrine of mutuality

 

8        An evaluation of zakah control systems in Pakistan by N. M. Qureshi

 

Folio  5

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I         Introduction

 

II        Balance Sheet

 

III       Income Statement of profit And Loss Account

 

IV       Limitations of Financial Statements

 

V        How to Read Financial Statements

 

VI.      The Need for A Change

          ANNEXURE By Saeed Ahmad Qureshi

 

Folio  6

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1.1     ‘Return of total income’: Description, statutory provisions and validity   

1.1A    Return: When to be filed voluntarily.

          (A) Time for filing return of total income under Section 55

          (B) Return of total income on discontinuation of business

          (c) Return in case of persons leaving Pakistan

1.1B    Wealth Statement: When to be filed, Statutory provisions and description.

1.1C    Wealth Statement: How to be examined

1.1D    Return: What is to be declared and by whom to be signed

1.1E    Defective and invalid return

          (A) Defective Return

          (B) Invalid Return

1.2     Return: Procedure for entering and placing on file

1.3     Preliminary examination of “Return” for further proceedings

 Annexure ‘A’

 Annexure ‘B’

 Annexure ‘C’

 By Ikramul Haq

 

Folio  7

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 PART ‘A’

 Additional Tax & Advance Tax [Under the Income Tax Ordinance, 1979]

 

I         Liability of persons failing to deduct Tax (Section 52 & Section 86)

 

II        Advance tax under Section 53 and Additional tax in case of Default (Section           87)

 

III       Additional tax if tax is not paid with Return (Section 54 & Section 88)

 

IV       Stay of demand till the decision of Appeal [(Section 85 (2)]

V        Additional tax for failure to pay Tax on demand (Section 89)

 

 PART ‘B’

 Valuation of assets [Under the Wealth Tax Act, 1963]

 

1        Basic concepts---General Principles

 

II Part A

          Valuation of Immovable Assets

 

III Part B

          Valuation of Movable Assets

 

Folio  8

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 Introduction

 Procedure in assessment and Collection of tax

 PART A

 Composition of a “Circle”

 

 PART B

 Description and maintenance of assessment record

 

 PART C

 Registers relating to  Assessment and collection

 PART D

 Modes of assessment

 

 PART E

 Recovery of tax

 

 PART F

 Forward Diary

 

Folio  9

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1        Address by S. Mohsin Akhtar

           Director General, DOT

 

2        Inaugural Address by Mr. Junejo M. Iqbal,

          former Member (Income Tax), CBR

 

3        Valuation of Assets, Investments & Expenditures under the Ikramul Haq

          Income Tax Ordinance, 1979

 

4        Valuation of Assets, Huzaima Bukhari under the Wealth Tax Act, 1963

 

5        Valuation of assets under the Wealth Munir Ahmed Sheikh Tax Act, 1963

 

6        Additions under section 13 of the Income Tax M. S. Lal Ordinance, 1979

 

7        Valuation of assets under the Wealth Z. H. Jafri Tax Act, 1963

 

8        Deduction and collection of the at source under the Income Tax

          Syed M. Shabbar Zaidi Ordinance 1979

 

9        Unraveling the mystery of assessee’s explanation under section 13 of the Income Tax

          Ordinance M. Javaid Zakria

10      A note on section 13 of the Income Tax A. A. Zuberi Ordinance, 1979

 

11      Legal and operational mechanism of tax with-holding system under the Income Tax Ordinance,

         1979 Naseer Ahmed

12      Legal & operational with-holding system under the Income Tax Ordinance, 1979 Officers of

         mechanism of tax Zone-F, Southern Region, Karachi

 

13      With-holding taxes under section 50 of CBR Preparation the Income Tax Ordinance, 1979

 

14      Concluding address

          by Mr. A.A. Zuberi (Rtd),  Accountant Member,

          Income Tax Appellate, Tribunal, Lahore

Folio  10

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1        Introduction

 

2        Inquiries into official misconduct

 

3        Who is authority

 

4        Position in income tax department

 

5        Appointment of authorized officer

 

6        Decisions to be taken by the authorized officers

 

7        Suspension of officer of requiring him to proceed on forced leave

 

8        Show cause notice

 

9        Requirements of show cause notice

 

10      Decision after receipt of reply to the show cause notice

 

11      Inquiry through inquiry officer/committee

 

12      Appointment of inquiry officer

 

13      Framing of charge sheet

 

14      Inquiry procedure

 

15      Procedure to be followed by authorized officer after receipt of inquiry report 

         by Munir Ahmed Sheikh

 

Folio  11

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1        The Constitution of the Islamic Republic of Pakistan

 

2        The General Clauses Act, 1897

 

3        The Contract Act, 1872

 

4        The Transfer of Property Act, 1882

 

5        The Sale of Goods Act, 1930

 

6        The Trust Act, 1882

 

7        The Partnership Act, 1932

 

8        The Companies Ordinance, 1984

 

9        The Qanun-e-Shahadat Order, 1984

 

10      The Registration Act, 1908

 

11      The Code of Civil Procedure, 2002

 

12      The Limitation Act, 1908

 

13      The Land Revenue Act, 1967

 

14      The Pakistan Penal Code, 1860

 

Folio  12 (Vol I)

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1        Preface to statements of  International Accounting Standards

 

2        Framework for the preparation and  presentation of financial statements

 

3        Disclosure of accounting policies

 

4        Inventories--- Valuation and  presentation of inventories in the context of the

          historical statement

 

5        Depreciation Accounting

 

6        Information to be disclosed  in financial statements

 

7        Cash flow statements

 

8        Net profit or loss for the period, fundamental errors and changes in accounting policies

 

9        Research and development costs

 

10      Contingencies and events occurring  after the balance sheet date

 

11      Construction contracts

 

12      Accounting for taxes on income

 

13      Presentation of current assets  and liabilities

 

14      Reporting financial information  by segment

 

15      Information reflecting the effects of changing prices

 

16      Property, plant and equipment

 

17      Accounting for leases

 

Folio  12 (Vol II)

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1        Revenue

 

2        Retirement benefits costs

3        Accounting for government grants and disclosure of government assistance

 

4        The effects of changes in foreign exchange rates

 

5        Business Combinations

 

6        Borrowing costs

 

7        Related party disclosures

 

8        Accounting for investments

 

9        Accounting and reporting by retirement benefit plans

 

10      Consolidated financial statements and accounting for investments in subsidiaries

 

11      Accounting for investments in associates

 

12      Financial reporting in hyper- inflationary economies

 

13      Disclosures in the financial statements of banks and similar financial institutions

 

14      Financial reporting of interests in joint ventures

 

Folio  13

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1        Foreword

 

2        Introduction

 

3        Removal from Service (Special Power) Ordinance, 2000

 

4        “Competent Authorities” under Removal from Service (Special Powers) Ordinance, 2000

          Notification

 

5        Guidelines for Submission of Representation to the Prime  Minister / President

 

6        Guidelines for Handling Disciplinary  Cases under “Removal from Service  (Special Powers)

          Ordinance, 2000

 

7        Order of Enquiry

 

8        Draft Charge Sheet / Statement of Allegations

 

9        Processing of Representations against penalties imposed under the Removal from Service

         (Special Powers) Ordinance 2000

 

10      Drafts Show Cause Notice

 

11      “Punishment” Notification

 

12      Exoneration Order

 

13      Government Servant’s (Efficiency  & Disciplinary Rules) 1973

 

14      Civil Servants (Appeal) Rules, 1977  Appeals, Petitions and Representations

 

15      The Service Tribunals Act, 1973

 

Folio  14

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Occupational Groups and  Services (Probation, Training & Seniority) Rules, 1990

 

 The Specialized Training Programme Evaluation Rules, 1992

 

 Income Tax Law, Paper – I

 

 Income Tax Law, Paper – II

 

 Other Acts & Laws

 

 Book Keeping

 

 Income Tax Office Procedure

 

 Books of Accounts

 

 Wealth Tax / CVT

 

Folio  15

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Results of probationary officers  In the FPOE since 1976. (3rd common) to date

 

Folio  16

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Foreword

 

 Introduction

 

1.       Civil Services Act, 1973 (Act No.LXXI of 1973)

 

2.       Civil Servants (Appointment, Promotion & Training, & Seniority), Rules 1990

3.       Occupational Groups and Services  (Probation, Training, & Seniority), Rules, 1993

 

4.       Civil Servants (Seniority) Rules, 1993

 

5.       Civil Servants (Confirmation) Rules, 1993

 

6        Rules Governing the Conduct  of Federal Government Officers- Government Servants

         (Conduct) Rules, 1964

 

7        Revised Leave Rules, 1980

 

8        T.A. / D.A. Rules

 

9        Federal and Provincial Accounts

 

10.     General Financial Rules

 

11.     How to Write an ACR by Shehnaz Rafiq Dir. DOT

 

12.     Misc. Annexure

 

Folio  17

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1         Reflections in the Tax Mirror

           by Sultan Ahmed

 

2        Closer Cooperation Among Government Agencies Institutionalized Liaison & Continuous

          Exchange by S. Mohsin Akhtar

 

3        Foreign Investments in Pakistan by Nadeem Ashraf

 

4        Rationale for Taxing Capital Assets by Ikramul Haq

 

5        Changes in Income Tax Law: Some Suggestions by Mahmood A. Hashmey

 

6        Tax Reforms Essential for Self- Sustained Development

          by Aftab Ahmed Khan

 

7        How about Chaining the Feudals in the Coming Budget ?

          by Ali Ashraf Khan

 

8        Political Economy of Tax Reform: The Pakistan Experience by

          Dr. Hafiz A. Pasha

 

9        Bold Experiment Needed to  reduce inequity of Taxes

          by M. Ziauddin

 

10                Choice Between a Broad Tax-base and Broad-based Tax

11                by A. A. Zuberi

 

Folio  18

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1        Penalties – An instrument  for Tax Compliance by

          A. A. Zuberi

 

2        Transfer pricing on International Business Transactions and  Application of Section 79 of the

          Income Tax Ordinance, 1979 by Ahmed Khan

 

3        Comment and Analysis - Audited Accounts and Income Tax Laws in Pakistan by A. A. Zuberi

 

4        Tax Havens – Mechanics and Means by Shahid Hussain Asad

 

5        The Direct Tax System of  Pakistan – Taxing powers and territory of application

          by Huzaima Bukhari

 

Folio  19

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1        Comment and Analysis -  Roles of ITO and Auditors in Pakistan

          by A. A. Zuberi

 

2        Rules relating to prequisites by Shahid Hussain Asad

 

3        Agriculture Wealth Tax by Qaisar Ali

 

4        Guide lines on How to write a good assessment order by Shehnaz Rafique

 

5        Judicial Proceedings before a Deputy Commissioner of Income Tax

          by Shahid Hussain Asad

 

6        Set off and carry forward of losses by Shahid Hussain Asad

 

7        Business Income by Huzaima Bukhari

 

Folio  20

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1        List of Studs Registered with JCP

 

2        Details of Owner & Horses

 

3        Rules and Requirements for Registration on Pakistani Horses

 

Folio  21

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1        The Taxation System (An identification of  curable anomalies)

          by A. A. Zuberi

 

2        The Income Tax Ordinance,  1979, an Epistemology

          by Shahid Bussain Asad

 

3        Charge of Income Tax by Shahid Bussain Asad

 

4        Depreciation by Mrs. Amina Hamid

 

5        Presumptive Taxation in Pakistan by Khawaja Habibullah

 

Folio  22

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1        Proposed Amendments in Income Tax Ordinance, 1979

 

2        Proposed Amendments in Wealth Tax Act, 1963

 

3        New Incentive Package for Off-shore Petroleum Exploration and Production

 

4        Administrative Reorganization (An identification of curable anomalies)

 

5        Reorganization of Training Training Needs Assessment Brief – I Training Needs Assessment

         Brief – II Development Budget 1998-99 Brief-III

 

Folio  23

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PART – I

 

 INTERNATIONAL TAX TREATIES

 

1        Tax Consequences of Cross Border Transactions

 

2        United Nations Model Convention

 

3        Permanent Establishment

 

4        Main Principles of Taxation Under Articles 10.41 of The United Nations Model Convention

 

5        Mutual Assistance and International Tax Treaties

 

6        International Treaties for Avoidance of Double Taxation

 

7        Innovative Financial Transactions: Tax Policy Implications

 

8        Taxation of Derivatives and New Financial Instruments  by Ahmad Khan

 

Folio  23

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PART – II

 

TRANSFER PRICING AND TAXATION OF INTERNATIONAL INCOME IN DEVELOPING COUNTRIES

 

1        Transfer Pricing and Taxation of International Income in Developing Countries

 

2        Major Provisions of the Transfer Pricing Administration Procedures

 

3        General Report on Transfer Pricing

 

4        Transfer Pricing for International Conglomerates

 

5        Review of Tax Treaties Between Developing Countries, With Special Reference to Associated

          Enterprises (Transfer Pricing) Provisions

 

6        Tax Haven

 

7        The Globalization of Capital Markets  (A United Nations Report)

 

Folio  24

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1)-     DISCIPLINARY PROCEEDINGS

          Studies in Office Management And Enforcement of Discipline

 

2)-     ENQUIRY PROCEDURE

          Under Government Servants (Efficiency and Discipline Rules, 1973)

          by Munir Ahmed Sheikh

 

Folio  25

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1        Calling for Complete Accounting Records in the cases of Exporters

 

2        Income of Educational Institutions - Exemption under Clause (86) of  Second Schedule Income

          Tax Ordinance, 1979

 

3        Recoveries of minimum Tax Under Section 80 D of the Income Tax Ordinance, 1979—in the

          Case of Tax Payers Whose Sales Consist of Excise Duty, Sales Tax

 

4        Broad Based “Self Assessment Scheme” of Income Tax for Assessment Year 1996-97

 

5        Finance Act, 1996 - Explanation of Provisions relating to Capital Value Tax (CVT)

 

6        Finance Act, 1996 - Amendments made in the Wealth Tax Act, 1963

 

7        Changes in Rates of Collection /  Withholding of Income Tax under Sub-section (1), (2B), (5),

         (6), (7A), (7B), (7E), (7F), of Section 50 of the Income Tax Ordinance, 1996, made Through

         the Finance Act, 1996

 

8        Recovery of Tax Demand U/S 85 on Filing of First Appeal – Instructions Regarding

 

9        Computation of Income Tax Payable by Salaried Persons For Income Year 1995-96 i.e.

          Assessment Year, 1996-97

 

10      Finance Act, 1996 – Explanation of important provisions relating to Income Tax

 

11      Changes in rates of Collection of Tax Under Sub-section (6) of Section Of the Income Tax

         Ordinance, 1979

 

12      Management of tax collection and its accounting procedure

13      Relaxation of one month for remittance of taxes

 

14      Valuation of perquisites of  corporate employees

 

15      Advance Payment of Tax Under  Section 53 of the Income Tax  Ordinance,  1979 on Prorata

        Basis

 

16      Clarifications regarding Broad Based Self Assessment Scheme, 1996-97

 

17      Monitoring of Capital Value Tax on immovable property and motor vehicles

 

18      Monitoring of CVT on international air tickets

 

19      Monitoring of Wealth Tax Collections U/S 13 A of the Wealth Tax Act, 1963

 

20      Amendment in Circular No.4 of 1996 Broad Based Self Assessment Scheme 1996-97

 

21      Explanation of provisions relating to deduction of at source

Folio  26

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1        Governor’s Address

 

2        Director General’s Address

 

3        Interpretation of Statutes by Shahid Hamid Khan

 

4        Taxation – The Invisible Shareholders by F. S. Aijazuddin

 

5        Taxation of Banking by F. S. Aijazuddin

 

6        Taxation of Non-Residents in Pakistan by Syed Shabbst Raza Zaidi

 

7        What is Your Worth -  The Evaluation of Assets and Liabilities for Wealth Tax

         by Iqbal Naem Pasha

 

8        Budgeting in Government of Pakistan by Abdus Salam

 

9        An Insight Into Leasing Industry by Rashid Ahmed

 

10      Group Discussion of Time  Management by M. Basheer Juma

 

11      Ten Tips To Help You Manage Your Time by M. Basheer Juma

 

12      Adjudication of Appeals Under The Law of Direct Taxes

          by Rehan Hasan Naqvi

 

13      Insight Into Cement Industry by S. M. Imran

 

14      Issues Concerning Pharmaceutical Industry in Pakistan by Zafar Mooraj

 

15      Personal Profiles of the Authors

 

Folio  27

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Withholding Taxes Under Section “50” of the  Income Tax Ordinance, 1979

          by Amina Hamid

Folio  28

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1        Introduction

 

2        Application of untaxed money

 

3        Non-reporting

 

4        Under-reporting

 

 (a) Manufacturers

 (b) Importer

 (c) Exporter

 (d) Wholesalers

 (e) Retailer

 (f) Professional

 (g) Transporter

 (h) Cinema

 (i) Contractors

 (j) Suppliers

 

5        No account cases

 

6        Loans & Credits

 

7        Fictitious overheads

 

8        Mis-reporting

 

9        Diversion of income

 

10      Other Laws

 

11      Miscellaneous

          by Sheikh Sajjad Hassan

 

Folio  29

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1        Custom Act, 1969 (IV of 1969)

 

2        Central Excise Acts, 1944 (1 of 1944)

 

3        Sales Tax, 1990 (VII of 1990)

 

Folio  30

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 PART – I

 How to Read a Balance Sheet by Saeed Ahmad Qureshi

 

1        Introduction

 

2        Balance Sheet

 

3        Income Statement

 

4        Limitations of Financial Statements

 

5                                How to Read Financial Statements

 

 PART – II

 

Observations Recorded while  Examination of Accounts –  (Feedback from the Field Officers)

 

1        Complied Notes – A

 

2        Complied Notes – B

 

 

 PART – III

 

 Annexure

 

Folio  31

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1        Income Tax Law, Paper -1

 

2        Income Tax Law, Paper-2

 

3        Other Acts & Laws

 

4        Book Keeping

 

5        Income Tax Office Procedure

 

6        Books of Accounts

 

7        Practice and Law of Banking in Pakistan

 

8        Computer Training Course

 

9        Direct Taxes Intelligence and Investigation

 

10      Commercial Practices

 

11      Sales Tax, Central Excise and Custom Acts

 

12      Wealth Tax / CVT

 

Folio  32

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1        Course Outline for Income  Tax Law, Paper – I

 

2        Course Outline for Income Tax Law, Paper – II

 

3        Course Outline for Office Procedure

 

4        Course Outline for Wealth Tax

 

5        Course Outline for Book Keeping & Accountancy 9

 

6        Course Outline for Other (Civil) Laws 12

 

7        Course Outline of Practice & Law of Banking in Pakistan 15

 

8        Course Outline of Commercial Practices 19

 

9        Course Outline of Sales Tax, Central Excise and Custom Acts 20

 

10      Course Outline for Examination of Books of Accounts 21

 

11      Course Outline for Investigative and Audit Techniques 22

 

12      Course Outline for Computer 26

 

13      Tax Management System (TMS) 36

 

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Academics

 

1        The Campus 1

 

2        Course Outline 4

 

(a) First Term:-

 

(i)                   Income Tax Foundation Course 5

(ii)                 Accountancy Foundation Course 7

(iii)                Civil Service Laws and Other Acts 9

(iv)               Information Processing 11

        Sales Tax and Federal Excise Tax Acts 15

 

(b) Second Term:-

 

Audit-I (Computation of 18 Income and Tax)

(i)                 Audit-II (Forensic Audit) 20

        Audit-III (Taxpayers 22 Investigation)

        Enforcement (Withholding 24 & Tax Recovery)

(ii)               Tax Payers Facilitation And Legal System 27

 

3        Training Methodology 29

 

4        Occupational Groups and Services (Probation, Training & Seniority) Rules,           1990 31

 

5        DOT – Evaluation Rules 35

 

Miscellaneous

 

1        Class Attendance Rules 37

 

2        Hostel Rules 39

 

3        Mess Rules 42

 

4        Library Rules 45