Resource Library

The principal corporate legislation of Pakistan, governing incorporation, management and winding-up of companies. Mainta...

The primary law governing customs duties, import/export controls and clearance procedures in Pakistan.

Regulates labour conditions, working hours, safety and welfare in factories.

The current annual Finance Act giving effect to the federal budget for FY 2026-27 — amends the tax laws. Gazette of Paki...

The principal statute governing income taxation in Pakistan, administered by the FBR. Updated with amendments up to 31 J...

Defines and regulates the law of partnership — formation, rights, liabilities, registration and dissolution of firms.

Governs the levy and collection of sales tax on goods in Pakistan. Updated index version from the FBR.

The foundational law of contracts in Pakistan — offer, acceptance, consideration, performance and remedies.

The Finance Bill for the 2026-27 federal budget as presented, with proposed amendments to the tax statutes.

Rules framed under the Income Tax Ordinance, 2001 covering procedure, computation, withholding and returns.

Governs the timely payment of wages and permissible deductions for employees.

Procedural rules under the Sales Tax Act, 1990 — registration, invoicing, returns and refunds.

Establishes and empowers the Securities & Exchange Commission of Pakistan (SECP) as the corporate regulator.

Prohibits benami (proxy) transactions and provides for confiscation of benami property. Enforced through the FBR.

Levies federal excise duty on specified goods and services. Updated with amendments up to 30 June 2025.

The Finance Act giving effect to the federal budget for FY 2025-26. Gazette of Pakistan, 29 June 2025.

Governs trade unions, collective bargaining and the resolution of industrial disputes.

Provides the legal framework for forming and regulating Limited Liability Partnerships (LLPs).

Governs contracts for the sale of goods, including transfer of property, warranties and rights of unpaid sellers.

Rules made under the Federal Excise Act, 2005. Updated up to 31 October 2023.

The FBR archive of Finance Acts for previous years — full historical set of annual budget legislation.

Provides for fixing minimum rates of wages for workers in certain employments.

Law relating to promissory notes, bills of exchange and cheques.

Regulates the securities market, public offerings, and capital-market intermediaries in Pakistan.