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Qanoon Digest

Budget in Brief

The Budget in Brief is part of the federal budget for FY 2022-23. This page reproduces the text of its 57 PDF pages, extracted automatically from the official PDF published by the Finance Division, Government of Pakistan.

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Page 1

  FEDERAL
BUDGET
   2022-23

  BUDGET
      IN
    BRIEF

 Government of Pakistan
     Finance Division
       Islamabad

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                          PREFACE

     Budget in Brief is a synopsis of the Federal budget 2022-23. It provides aggregated
information on revenue receipts, capital receipts, external receipts, current expenditure and
development expenditure of the federal government for  fiscal year 2022-23. Detailed
information is available in the relevant budget documents i.e. Annual Budget Statement,
Explanatory  Memorandum  on  Federal  Receipts  and  Demands  for  Grants  and
Appropriations which are uploaded on the website of Finance Division www.finance.gov.pk
after presentation of annual budget in the National Assembly.
      This document contains the concise overview  of key  priorities  of  the  federal
government, main objectives of the budget for the financial year 2022-23. This document
offers a view of federal budgetary position for the financial year 2022-23 as well as budget
estimates and revised estimates for current financial year.

       'Budget at a Glance' 2022-23 offers a quick and simple overview of federal budget
for 2022-23. A table showing working of fiscal deficit and financing of deficit 2022-23 is also
added.
     Some additional information regarding tax wise and province wise share in federal
taxes, details of subsidies and grants, current loans and investments and details of Public
Sector  Development  Program  in  respect  of  Ministries/Divisions/Departments  and
Corporations and Special Packages has also been shown.

          I hope that this document will be beneficial and helpful for all those who seek a clear
understanding of budget 2022-23.

Finance Division                           Hamed Yaqoob Sheikh
Islamabad, the 10th June, 2022                Secretary to Government of Pakistan

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                 C O N T E N T S

                                  Part-I                           Page
Key Priorities of the Federal Government for FY 2022-23               1
The Budget Strategy for FY 2022-23                                 1
Main Objectives of Budget 2022-23                                      1-2

                                   Part-II

Table - 1:    Budget 2022-23 at a Glance                                4
Table - 2:     Fiscal Deficit & Financing in Budget 2022-23                   5
Table - 3:   BE & RE of FY 2021-22 and BE of FY 2022-23                 6

                                    Part-III
          COMPARISON OF BUDGET ESTIMATES
Table - 4:    Tax Receipts                                            8
Table - 5:    Non Tax Revenue Receipts                                     8-9
Table - 6:     Details of Divisible Pool Taxes                              10
Table - 7:     Capital Receipts (Net)                                     11
Table - 8:     Public Account (Net)                                      11
Table - 9:     External Resources                                       12
Table - 10:   Current Expenditure                                        12-13
Table - 11:   Function Wise Expenditure                                 13
Table - 12:   Subsidies                                              14
Table - 13:   Grants and Transfers                                       14-16
Table - 14:   Current Loan and Advances                                17
Table - 15:   Current Investments                                      18
Table - 16:   Development Loan and Advances                           18
Table - 17:    Distribution of PSDP                                        19-20
                              Part-IV

             (DETAILED BUDGET ESTIMATES)
Table - 18:   Revenue Receipts                                        22
Table - 19:   Non Tax Revenue Receipts                                  22-23
Table - 20:    Details of Divisible Pool Taxes (Transfers to Provinces)          24-26
Table - 21:    Capital Receipts (Net)                                     27

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                 C O N T E N T S
                                                       Page
Table - 22:    Public Account (Net)                                      28
Table - 23:    External Resources                                        28-29
Table - 24:   Current Expenditure                                      29
Table - 25:   Function Wise Expenditure                                 30
                 (1) General Public Service                                  30-31
                 (2) Defence Affairs and Services                           31
                 (3) Public Order and Safety Affairs                          31
                 (4) Economic Affairs                                     32
                 (5) Environment Protection                                32
                 (6) Housing and Community Amenities                       32
                 (7) Health Affairs and Services                             33
                 (8) Recreation, Culture and Religion                         33
                 (9) Education Affairs and Services                          34
               (10) Social Protection                                     34
Table - 26:   Subsidies                                                 35-36
Table - 27:   Grants and Transfers                                       37-40
Table - 28:   Current Loan and Advances                                 40-41
Table - 29:   Current Investments                                        41-42
Table - 30:   Development Loan and Advances                           42
Table - 31:  PSDP 2022-23                                             43-44

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Key Priorities of the Federal Government for FY 2022-23

    Following are the Key Priorities of the Federal Government:

    a)  To rejuvenate the Development Programmes
    b)  To eliminate the power outages
    c)  To boost agricultural productivity for food security
    d)  To reduce fiscal deficit to restore fiscal sustainability
    e)  To increase in agriculture and industrial productivity
      To ban on imports of luxury items to save the foreign exchange     f)
    g)  To minimize the losses of Public Sector Enterprises
    h)  To enhance the Tax rate on wealthy people of the country
      i)   Fine tuning of taxes on stronger shoulders to provide relief to the needy

The Budget Strategy for FY 2022-23

      The Budget 2022-23 is a sustainable growth budget. It is based on a well thought out
    strategy to boost the economic growth earlier outlined in the Medium Term Budgetary
    Strategy Paper for FY 2022-23 to FY 2024-25, which gave a clear roadmap of the strategic
     priorities, revenue and spending policies of the Government. The main strategies of the
    Federal Government for FY 2022-23 are:

    1)  To stablize in economic growth
    2)  To control the increasing inflation
    3)  To increase Revenues
    4)  To enhance Exports
    5)  To protect the vulnerable segments of society through relief measures and pro-poor
          initiatives
    6)  To provide maximum relief to improve the socio-economic condition of poors
    7)  To stop tax leakages

Main Objectives of Budget 2022-23

    a)   Control on the fiscal deficit and to promote sustainable growth of economy

    b)   Maintaining primary balance at a sustainable level
    c)   Protection of social spending to support the poors of the society

    d)   Mobilization of resources by widening tax net
    e)  Enhancement in Non-Tax Revenue through cost recovery and rationalizing varoius
         fees/levies

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f)   Increase argicultural productivity
g)  Promotion of exportable industrial productions
h)   Continuation of sucessful IMF programme
i)   Maintain a level of Development Budget to boost the economy of country
j)   Funding of special areas of the country to ensure their development
k)   Control of non productive expenditure through austerity measures
l)   Target subsidy to the deserving segments of the society
m)  Keep the expenditure within the approved budget allocation
n)   Control the prices of daily useable items through increase in supply of such items

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                                   Table - 1
                       Budget 2022-23 at a Glance

       Table-1 presents position of overall Resources and Expenditure for the FY 2022-23.

                                                                              (Rs. in Billion)
           RESOURCES                      EXPENDITURE
Tax Revenue (FBR) - Federal                     A.  Current                        8,709
                                      7,470
Consolidated Fund                                       Interest Payments               3,950
                                                 Pension                      609
Non-Tax Revenue                      1,935
                                                 Defence Affairs & Services       1,563
                                                  Grants and Transfers to
a) Gross Revenue Receipts              9,405                                       1,174
                                                   Provinces & Others
b) Less Provincial Share                 4,373        Subsidies                     664

I.  Net Revenue Receipts (a-b)            5,032        Running of Civil Govt.           553

II. Non Bank Borrowing (NSSs &         1,996         Provision for Emergency and     195
Others) - Public Account                              others
III.  Net  External  Receipts   -  Fed.    1,611
Consolidated Fund
IV.  Bank Borrowing  (T-Bills, PIBs,     843
                                                B. Development                 871
Sukuk) - Fed. Consolidated Fund
V. Privatization Proceeds - Fed.          96
                                                       Federal PSDP                727
Consolidated Fund
                                                    Net Lending                 144Total (II + III + IV + V)                     4,547

TOTAL RESOURCES (I to V)            9,579   TOTAL EXPENDITURE(A+B)        9,579

Page 14

                                   Table - 2
                      Fiscal Deficit & Financing of Budget 2022-23

       Table-2 shows Fiscal Deficit and Financing for FY 2022-23.
                                                                              (Rs. in Billion)
                Fiscal Deficit                              Financing
 A) Federal Revenue (Net)              5,032    A) Net External Financing           1,611
 B) Total Federal                       9,579         Multilateral & Bilateral
   Expenditure (i+ii)                              Sources                       548
                                                Commercial & Euro Bond         1,064
 i) Current Expenditure                  8,709
 ii) Development and Net                871
   Lending (a+b)                               B) Net Domestic Financing          2,839
                                                        National Saving Schemes, GP     -125
 a) Federal PSDP                     727                                             Fund and Deposit & Reserves
b) Net Lending                        144       Bank (Govt. Securities)           2,964

                                           C) Privatization Proceeds          96
 C) Federal Deficit (A-B)                 -4,547    Total Financing (A+B+C)            4,547

Page 15

                                   Table - 3
              BE & RE of FY 2021-22 and BE of FY 2022-23
    Table-3 presents important percentages of Budget & Revised Estimates of FY 2021-22 and
Budget Estimates of FY 2022-23.
                                                                              (Rs. in Billion)
                                    Budget     Revised            Budget
                                       2021-22     2021-22             2022-23
Revenue Receipt (FBR)                    5,829        6,050                7,470
Non Tax Revenue                         2,080        1,315                1,935
Gross Revenue (FBR+NTR)                7,909        7,365                9,405
Less: Transfer to Provinces (-)             -3,412        -3,541                -4,373
Net Revenue for Federal
                                          4,497        3,824                5,032
Government
Expenditure                              8,487        9,133                9,579
Federal Budget Deficit                     -3,990        -5,309                -4,547
Provincial Surplus                      570         570                750
Overall Budget Deficit                      -3,420        -4,739                -3,797
Overall Fiscal Deficit as %GDP            -6.3%       -7.1%               -4.9%
Primary Deficit                            -360         -1,596               153
Primary Deficit as %GDP                 -0.7%       -2.4%              0.2%
Nominal GDP                            53,867       66,950              78,197

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         PART - III
COMPARISON OF BUDGET ESTIMATES
       FY 2021-22 - FY 2022-23

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                       TABLE - 4
                      TAX RECEIPTS

Table-4 provides details of total Tax Revenues as given in Table-1, Part-II.

                                                              (Rs in Million)
                                                     Budget     Budget
           Classification
                                                          2021-22     2022-23

A.  FBR TAXES (I + II)                                      5,829,000    7,470,000

  I.  Direct Taxes                                           2,182,000    3,039,000
         -  Income Tax                                        2,171,839    3,024,076
         -   Capital Value Tax                                    562         515
         -  Workers Welfare Fund                                 8,054        6,947
         -  Workers' Profit Participation Fund                        1,545        7,462
  II.  Indirect Taxes                                          3,647,000    4,431,000
         -  Customs Duties                                    785,000      953,000
         -  Sales Tax                                         2,506,000    3,076,000
         -   Federal Excise                                     356,000      402,000

                       TABLE - 5
              NON TAX REVENUE RECEIPTS

Table-5 provides details of Non Tax Revenues as given in Table-1, Part-II.

                                                              (Rs in Million)
                                                     Budget     Budget
           Classification
                                                          2021-22     2022-23

A.  LEVIES & FEES                                          29,503       35,151
         -  Mobile Handset Levy                                   9,000       10,000
         -        Fee collected by ICT Administration                     20,453       25,098
         -   Airport Fee                                          50          53

   INCOME  FROM   PROPERTY  &
B.                                                         265,839      279,647
   ENTERPRISE
    Pakistan Telecom Authority (Surplus)                          4,000        9,000
   PTA (4G Licenses)                                        45,436       50,000
    Regulatory      Authorities      (Surplus/
                                                          508         695     Penalties)

                                                                Contd…..

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                                                              (Rs in Million)
                                                    Budget     Budget          Classification
                                                         2021-22     2022-23
   Mark up (Provinces)                                       35,532       39,652
   Mark up (PSEs & Others)                                  90,000      100,000
    Dividends                                                90,363       80,300

   RECEIPTS     FROM        CIVIL
C. ADMINISTRATION   AND   OTHER                   684,105      354,044
   FUNCTIONS
   - General Administration                                      7,114       13,621
   - SBP Profit                                              650,000      300,000
   - Defence                                                 20,274       30,222
   - Law and Order                                             2,695        3,850
   - Community Services                                        2,538        3,847
   - Social Services                                             1,485        2,504

D. MISCELLANEOUS RECEIPTS                           1,100,518    1,266,053
   - Economic Services                                          2,980       25,971
   - Foreign Grants                                           20,000       25,000
   - Petroleum Levy                                         610,000      855,000
   - Natural Gas Development Surcharge                        36,000       40,000
   - Citizenship, Naturalization & Passport                        35,000       35,000
   - Royalty on Crude Oil                                      35,000       46,000
   - Royalty on Natural Gas                                    65,000       70,000
   - Discount Retained on Local Crude Price                      20,000       20,000
   - Windfall Levy against Crude Oil                             10,000       10,000
   - Gas Infrastructure Development Cess                      130,000       30,000
   - Petroleum Levy on LPG                                     7,600        8,000
   - Extraordinary Receipts (UNO)                             47,360       45,020
   - Extraordinary Receipts (others)                             45          31
   - Others                                                   81,534       56,031

    Total (A+B+C+D)                                       2,079,965    1,934,896

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                      TABLE - 6
             DETAILS OF DIVISIBLE POOL TAXES

Table-6 provides details of Divisible Pool Taxes  that are transferred to provinces
as per NFC Award and straight transfers to provinces.

                                                              (Rs in Million)
                                                     Budget     Budget
           Classification
                                                          2021-22     2022-23

A. DIVISIBLE POOL TAXES                                  3,310,489    4,247,648
    - Income Tax                                             1,232,877    1,722,958
    - Capital Value Tax                                        322         295
    - Sales Tax (Excluding GST on Services)                             1,435,588    1,761,391
    - Federal Excise (Excluding Excise Duty on Natural Gas)                   197,285      223,635
    - Customs Duties (Excluding Export Dev. Surcharge)                     444,416      539,368
B. STRAIGHT TRANSFERS                                  101,370      124,917
    - Natural Gas Development Surcharge                        16,468       19,600
    - Royalty on Natural Gas                                    51,564       61,118
    - Royalty on Crude Oil                                      21,604       32,416
    - Excise Duty on Natural Gas                                11,733       11,784

TOTAL (A + B):                                             3,411,858    4,372,565

PROVINCE- WISE SHARE
    Punjab                                                 1,691,098    2,167,735
    Sindh                                                  848,208    1,097,247
    Khyber Pakhtunkhwa                                    559,257      713,502
    Balochistan                                             313,296      394,081
TOTAL PROVINCIAL SHARE                                3,411,858    4,372,565

Page 22

                       TABLE - 7
                   CAPITAL RECEIPTS (NET)
       Table-7 explains Capital Receipts (Net) and their sources.  It comprises of
Net Lending of PSEs, (Table-1) which is the difference between disbursement
minus recovery of loans by PSEs (Others).
     The second part shown at Sr. No.II of this table relates to the Non Bank
Borrowing as indicated at Sr. No.II of Table-1 of Part-II.
                                                              (Rs in Million)
                                                     Budget     Budget
           Classification
                                                          2021-22     2022-23
TOTAL CAPITAL RECEIPTS (I + II)                           1,439,879    2,375,060
I.   Recoveries of Loans & Advances                        273,352      253,576
            - Provinces                                           95,361      243,576
            - Others                                            177,990       10,000
II.  Non Bank Borrowing                                   1,166,527    2,121,484
    Public Debt Net (1 + 2)                                  1,166,527    2,121,484
     1. Permanent Debt                                      1,974,495    1,970,266
     2. Floating Debt                                           (807,967)     151,218

                       TABLE - 8
                   PUBLIC ACCOUNT (NET)
      Table-8 indicates the position of Public Account (Net):
                                                              (Rs in Million)
                                                     Budget     Budget
           Classification
                                                          2021-22     2022-23
 1  National Savings Schemes                                66,137     (113,736)
 2  G.P. Fund                                                     (8,000)      (15,129)
 3  Deposits and Reserves (Net )                              16,058        3,669
        TOTAL:                                            74,195     (125,196)

Page 23

                       TABLE - 9
                  EXTERNAL RESOURCES

       Table-9 contains receipts from External Resources. Net External Receipts
shows details of inflow minus repayments. The details of Net External Receipts is
indicated in Table-23 of Part-IV.

                                                              (Rs in Million)
                                                     Budget     Budget
           Classification
                                                          2021-22     2022-23
I.  EXTERNAL LOANS (A to C)                             2,692,838    5,503,470
 A. Project Loans (i+ii)                                     259,443      266,537
         i    Federal Government                                 93,213       56,602
         ii    Provinces                                         166,231      209,935
 B. Programme Loans                                      438,195    1,243,141
 C. Other Aid                                              1,995,200    3,993,792
II.  EXTERNAL GRANTS                                     31,636       29,463
D.  External Resources (I + II):                              2,724,474    5,532,933

E.  Project Loans & Grants Outside PSDP                     22,817       13,404

GROSS EXTERNAL RESOURCES (D+E):                     2,747,292    5,546,338
Foreign Loans and Repayment  (-)                           1,427,592    3,792,401
Repayment of Foreign Credits  (-)                             74,405      142,772
NET EXTERNAL RESOURCES:                              1,245,295    1,611,165

                       TABLE - 10
                 CURRENT EXPENDITURE

      Table-10 contains Current Expenditure, already given at A in Table-1, Part-
II, in summarized form.
                                                              (Rs in Million)
                                                     Budget     Budget
           Classification
                                                          2021-22     2022-23
Current Expenditure                                       7,523,248    8,708,540
     (i)    Mark-up Payment                                  3,059,682    3,950,062
             -   Mark-up on Domestic Debt                      2,757,176    3,439,090
             -   Mark-up on Foreign Debt                        302,506      510,972
     (ii)   Pension                                          480,000      609,000
             -    Military                                        360,000      395,000
             -    Civil                                          120,000      125,000
             -   Federal Pension Fund                                                   -       10,000
             -   Increase in Pension                                                      -       79,000
                                                                Contd…..

Page 24

                                                              (Rs in Million)
                                                     Budget     Budget
           Classification
                                                          2021-22     2022-23
     (iii)   Defence Affairs and Services                       1,370,000    1,563,000
    (iv)   Grants and Transfers                            1,167,518    1,174,478
             -   Grants to Provinces                            106,250       82,000
             -   Grants to Others                               1,061,268    1,092,478
    (v)    Subsidies                                        682,000      664,000
    (vi)   Pay and Pension Increase                         160,000               -
   (vii)   Running of Civil Government                      479,048      553,000
   (Viii)   Provision for Emergency and
                                                          125,000      195,000
         others

Total: CURRENT EXPENDITURE                             7,523,248    8,708,540

                       TABLE - 11
                FUNCTION-WISE EXPENDITURE

       Table-11 contains function wise expenditure, i.e. how much is utilized for
various functions of the Government.
                                                              (Rs in Million)
                                                     Budget     Budget
             Classification
                                                          2021-22     2022-23

1)   General Public Service                                  5,435,200    6,245,478
2)   Defence Affairs and Services                             1,373,275    1,566,698
3)   Public Order and Safety Affairs                           178,511      209,161
4)   Economic Affairs                                        114,201      182,369
5)   Environment Protection                                   436         749
6)   Housing and Community Amenities                         34,597        7,850
7)   Health Affairs & Services                                  28,352       19,582
8)   Recreation, Culture and Religion                            11,414       15,424
9)   Education Affairs and Services                             91,970       90,556
10)  Social Protection                                        255,292      370,103
   TOTAL:                                                7,523,247    8,707,970

Page 25

                        TABLE - 12
                          SUBSIDIES

      Table-12 gives the details of subsidies for which a single figure is given in
Table-1, Part-II.
                                                              (Rs in Million)
                                                     Budget     Budget
             Classification
                                                          2021-22     2022-23
Power                                                     596,000      535,000
  -  WAPDA/ PEPCO                                        257,000      275,000
  -  KESC                                                   85,000       80,000
  -  PHPL & IPPs                                           254,000      180,000
Petroleum                                                   20,000       71,000
PASSCO                                                      7,000        7,000
Utility Stores Corporation                                      6,000       17,000
Others                                                      53,000       34,000
  -  Wheat Subsidy to GB                                       8,000        8,000
  -  Metro Bus                                                  1,000        4,000
  -   Fertilizer Plant                                              6,000       15,000
  -  Others                                                     5,000              -
  -  Naya Pakistan Housing Authority                            30,000         500
  -  Mark-up Subsidy Naya Pakistan                              3,000         500
  -  Subsidy on Import of Urea                                                           -        6,000
TOTAL                                                    682,000      664,000

                        TABLE - 13
                 GRANTS AND TRANSFERS

        Table-13 gives the details of Grants and Transfers, for which a single figure is
given in Table-1, Part-II.
                                                              (Rs in Million)
                                                     Budget     Budget
                Classification
                                                          2021-22     2022-23

   GRANTS IN AID & MISCELLANEOUS
I.                                                          106,250       82,000
   ADJUSTMENTS
       SPECIAL GRANTS                                 106,250       82,000
                -  Sindh                                           19,250       22,000
                -  Khyber Pakhtunkhwa                             77,000       60,000
                -  Balochistan                                     10,000                  -

                                                            Contd….

Page 26

                                                              (Rs in Million)
                                                     Budget     Budget
                Classification
                                                          2021-22     2022-23
II.  GRANTS TO OTHERS                                   1,061,268    1,092,478
         -   Contingent and Misc.                                440,000      391,000
         -   Pakistan Railways                                    42,000       45,000
         -   Provision for Relief etc.                                 7,000        7,000
         -   Competition Commission of Pakistan                    200         100
         -  Reimbursement of TT Charges, PRI & Others            22,232       20,000
         -   Audit Oversight Board                                 50         100
         -  Azad Jammu and Kashmir                             59,500       59,500
         -   Gilgit Baltistan                                       47,000       47,000
         -   Bait-ul-Maal                                           4,200        3,700
         -   Pakistan Machine Tool Factory                         500         500
         -  BISP                                             246,000      360,000
         -  FMU, Karachi                                       400         400
         -  DLTL (Draw Back of Taxes)                           20,000              -
         -   Artist Welfare Fund M/o Culture                        100         100
         -  PPAF                                                2,000        2,000
         -  ECP (LG Election)                                     5,000         500
         -  General Election                                                                -        5,000
         -  ASPIRE W.B                                                                    -         2,000
         -  PSEB for IT Exports, M/o IT                                                -         1,000
         -  HEC                                               65,250       65,000
         -   Security Enhancement                                40,000       40,000
         -   Viability Gap Fund                                   100              -
         -  AML / CFT Supervisory Board (CDNS)                    50          10
         -   Association for Welfare of Retired Pensioners              10           5
         -  TDRP & Foreign Grants through EAD                    6,000        5,000
         -   Credit Guarantee Scheme for Small Farmers              100              -
         -  Crop Loan Insurance Scheme                          600         200
         -   Live Stock Insurance Scheme                          500         200
         -   Reconstruction in Afghanistan                          300              -

Page 27

                                                           (Rs in Million)

                                                 Budget     Budget           Classification
                                                      2021-22     2022-23

   -   Public Financial Management & Accountability
                                                           1,443        1,000    (MOF P4R)
   -   Public Financial Management & Accountability             600         100
     (Provinces P4R)
   -  Payment      of    PLIC/PPOD       Liabilities         8,000        1,000
      (Principal+Interest)
   -  KJ/KPP - Wazir-e-Azam Rozgar Scheme                10,000       10,000
   -  PMYBL / All PM old schemes & Widows                  600         500
   -  Gas Infrastructure Development Cess                   10,000        2,000
   -  Budget Computerization /SAP FD                       100          50
   -  Conversion of DCS Pension                           200         200
   -  SME/ Risk Sharing Facility                              5,000          50
   -  Covid Tax Loan Guarantee (CTLG) Scheme              5,000          50
   -  Naya Pakistan Certificates                              1,000         700
   -  Refinance and Credit Guarantee Scheme for              1,190          50
      Collateral Free Lending to SMEs
   -   National Remittance Loyalty Program (NRLP)             1,768              -
   -  NEECA                                            175         200
   -   Anti Rape Fund                                     100         100
   -   7th Population and Housing Census                      5,000        5,000
   -   Pakistan Population Fund                               1,000        1,048
   -   National Disaster Risk Management Fund                 1,000        1,000
   -   Agriculture Relief Initiatives                                              -          10,000
   -   Artist Assistance Fund*                                                   -           1,000
   -   Film Finance Fund*                                                        -           1,000
   -   National Film Production institute                                      -           1,000
   -   Publicity and Advertising (Info. & Broad Div.)                       -           1,000
   -  Others                                                                         -           115

    TOTAL GRANTS (I+II):                             1,167,518    1,174,478

* Funds will be opened in Public Account of Federation.

Page 28

                       TABLE - 14

             CURRENT LOANS & ADVANCES

        Table-14 explains the Current Loans and Advances to various PSEs, States and
Friendly Countries.
                                                              (Rs in Million)
                                                     Budget     Budget
             Classification
                                                          2021-22     2022-23
 1 Ways & Means Advances to the Govt. of AJK for                                                             15,000       15,000    repayment of principal & interest
 2  Junagadh and Kathiawar Chiefs                              21          20
 3  Loans and Advances to Governments Servants +                                                             11,000       10,000   PNRA
 4  Loans/Advances to Friendly Countries                        200         500

 5  Gilgit-Baltistan for Repayment of Principal and Interest            60           5

 7  Loan to State Engineering Corporation                        25          10
 8  Current Loans to PIA                                      20,000       15,000
 9  Loans to Pakistan Steel Mills Karachi                        16,000       10,000
 10 Ways and Means to Provinces                              15,000       10,000
 11 Markup Payment of Pakistan Steel Mill Loan No.2               500         200
   TOTAL:                                                 77,806       60,735

Page 29

                       TABLE - 15
                 CURRENT INVESTMENTS

    Table-15 explains Current Investments through equity, etc. in various entities.
                                                              (Rs in Million)
                                                     Budget     Budget
             Classification
                                                          2021-22     2022-23
 1 GoP Contribution in Equity of Pak China Investment          100          10
    Co. Ltd. Islamabad
 2 GoP Equity injuction in Sarmaya-e-Pakistan Ltd                200              -
 3  Paid up Capital for EXIM Bank of Pakistan                     5,000        4,000
 4  4th  General  Increase  of  Capital  Stock  Islamic         1,000              -
    Develoment Bank (IDB)
 5  Pakistan Mortgaauge Refinance Company Ltd. PMRCL          2,000        1,000

 6 GoP Equity in DISCOs through PHPL for payment of        10,000              -
   DSL of STFF
 7  Pakistan's Annual Contribution to Inter Governmental            8           6
    Group IF 24 (G-24)
 8  International Financial Institutions GOP contribution in          100              -
     equity of Pak-Libya Holding Company Limited
 9  Loan to GENCO IV                                                                   -         350
 10 Equity Pakistan Credit Gurantee                              0              -
 11 PHL Loan as equity                                        0      35,000
 12 Equity Pakistan Credit Gurantee                              3,000              -

   TOTAL:                                                 21,408       40,366

                        TABLE - 16

            DEVELOPMENT LOANS AND ADVANCES

   Table-16 explains Domestic and External Development Loans and Advances.
   Development Loans and Advances are part of project aid disbursed by foreign donors
and are used to Finance PSDP. The loans are re-lent by the Federal Government to
Provincial Governments and PSEs.
                                                              (Rs in Million)
                                                     Budget     Budget
             Classification
                                                          2021-22     2022-23
 1  Development Loans and Advances                         131,346      104,103
 2  External Development Loans and Advances                 313,716      346,594
   TOTAL:                                                445,062      450,697

Page 30

                       TABLE - 17
                    DISTRIBUTION OF PSDP

       The Table-17 explains the Division wise distribution of PSDP, explaining the
figures of PSDP given in Table-1, Part-I.

                                                              (Rs in Million)

                                                     Budget     Budget
               Classification
                                                          2021-22     2022-23
 1  Aviation Division                                            3,558        2,485
 2  Board of Investment                                       80         808
 3  Cabinet Division                                          46,155       70,059
 4  Climate Change Division                                   14,327        9,600
 5 Commerce Division                                         1,614        1,174
 6  Communications Division (other than NHA)                    451         180
 7  Defence Division                                            1,978        2,232
 8  Defence Production Division                                 1,745        2,200
 9  Establishment Division                                    800         900
 10 Federal Education & Professional Division                     9,700        7,240
 11 Finance Division                                        123,131        1,660
 12 Higher Education Commission                              42,450       44,179
 13 Housing & Works Division                                  24,212       13,985
 14 Human Rights Division                                    279         185
 15 Industries and Production Division                            2,916        2,850
 16 Information & Broadcasting Division                           1,900        2,100
 17 Information Tech. & Telecom Division                         9,361        6,331
 18  Inter Provincial Coordination Division                          3,735        3,472
 19  Interior Division                                           21,049        9,093
 20 Kashmir Affairs & Gilgit Baltistan Division                     69,960              -
 21 Law and Justice Division                                     6,027        1,814
 22 Maritime Affairs Division                                     4,462        3,465
 23 Narcotics Control Division                                  489         208
 24 National Food Security & Research Division                  12,017       10,129
     National Health Services, Regulations & Coordination
 25                                                          21,723       12,651     Division
 26 National History & Literary Heritage Division                   126         550
 27 Pakistan Atomic Energy Commission                        27,000       25,991
 28 Pakistan Nuclear Regulatory Authority                        200         290
 29 Petroleum Division                                          3,250        1,481
 30 Planning, Development & Special Initiatives Division           19,246       42,177
 31 Poverty Alleviation and Social Safety Divivion                  599         500

                                                                Contd…..

Page 31

                                                              (Rs in Million)
                                                     Budget     Budget
               Classification
                                                          2021-22     2022-23
 32 Railways Division                                         30,026       32,648
 33 Religious Affairs & Interfaith Harmony Division                 494         600
 34 Revenue Division                                           4,025        3,189
 35 Science & Technological Research Division                    8,341        5,716
 36 SUPARCO                                                 7,369        7,395
 37 Water Resources Division                                103,473       99,572
 38 Special Areas (AJK & GB)                                                       -          52,645
 39 Provincial Projects                                                                 -          33,011
 40 Merged Districts of Khyber Pakhtunkhwa                                    -          50,200
 41 National Highway Authority (NHA)                         113,750      118,403
 42 NTDC / PEPCO                                          69,485       43,133
 43 ERRA                                                                                    -         500
 44 COVID Responsive and Other Natural                         5,000              -
     Clamities Programme
 45 VGF for PPP Projects                                     61,500              -
 46 Pak SDGs & Community Development                       22,000              -
    Programme

(A) Total Federal PSDP (1 to 46)                              900,000      727,000

(B) Provinces                                               1,235,000    1,431,786

    TOTAL NATIONAL PSDP (A + B)                       2,135,000    2,158,786

Page 32

No text layer on this page, see the official PDF.

Page 33

     PART - IV
DETAILED BUDGET ESTIMATES
        Budget Estimates 2021-22
        Revised Estimates 2021-22
        Budget Estimates 2022-23

Page 34

No text layer on this page, see the official PDF.

Page 35

                      TABLE - 18
                 REVENUE RECEIPTS

       Table-18 presents the detail of Revenues collected by FBR, Summary
already given in Table-4 (Part-II):

                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23

FBR TAXES (I + II)                            5,829,000      6,050,000    7,470,000

  I.  Direct Taxes                             2,182,000      2,234,000    3,039,000
         -   Income Tax                         2,171,839      2,221,217    3,024,076
         -   Capital Value Tax                       562          440         515
         -  Workers Welfare Fund                   8,054         5,951        6,947
         -  Workers' Profit Participation Fund         1,545         6,392        7,462

  II.  Indirect Taxes                           3,647,000      3,816,000    4,431,000
         -  Customs Duties                      785,000       817,000      953,000
         -  Sales Tax                           2,506,000      2,655,000    3,076,000
         -   Federal Excise                       356,000       344,000      402,000

                       TABLE - 19

              NON TAX REVENUE RECEIPTS

          Table-19 shows the Non Tax Revenues details realized by the other
government functionaries.
                                                              (Rs in Million)
                                        Budget      Revised     Budget           Classification
                                            2021-22       2021-22     2022-23

A.  LEVIES & FEES                            29,503        29,888       35,151
    - Mobile Handset Levy                         9,000         8,000       10,000
    -    Fee collected by ICT Administration           20,453        21,838       25,098
    - Airport Fee                                 50           50          53
   INCOME  FROM   PROPERTY  &
B.                                           265,839       300,078      279,647
   ENTERPRISE
    - Pakistan Telecom Authority (Surplus)           4,000         3,500        9,000
    - PTA (4G Licences)                          45,436       100,000       50,000
    Regulatory      Authorities      (Surplus/    -     Penalities)                                 508          571         695
                                                       Contd…

Page 36

                                                              (Rs in Million)
                                        Budget      Revised     Budget
          Classification                                           2021-22       2021-22     2022-23

   - Mark up (Provinces)                         35,532        35,751       39,652
   - Mark up (PSEs & Others)                    90,000        90,000      100,000
   - Dividends                                  90,363        70,257       80,300
C. RECEIPTS     FROM        CIVIL     684,105       508,646      354,044
   ADMINISTRATION   AND   OTHER
   FUNCTIONS
   - General Administration                        7,114         7,042       13,621
   - SBP Profit                                650,000       474,000      300,000
   - Defence                                   20,274        20,085       30,222
   - Law and Order                               2,695         2,958        3,850
   - Community Services                          2,538         2,990        3,847
   - Social Services                              1,485         1,571        2,504

D. MISCELLANEOUS RECEIPTS            1,100,518       476,537    1,266,053
   - Economic Services                           2,980        19,970       25,971
   - Foreign Grants                             20,000        20,000       25,000
   - Petroleum Levy                           610,000       135,000      855,000
   - Natural Gas Development Surcharge          36,000        30,000       40,000
   - Citizenship, Naturalization & Passport                                              35,000        25,000       35,000   Fee
   - Royalty on Crude Oil                        35,000        40,000       46,000
   - Royalty on Natural Gas                      65,000        60,000       70,000
   - Discount Retained on Local Crude Price
                                              20,000        16,000       20,000
   - Windfall Levy against Crude Oil               10,000        12,000       10,000
   - Gas Infrastructure Development Cess
                                            130,000        25,000       30,000   (GIDC)
   - Petroleum Levy on LPG                      7,600         5,000        8,000
   - Extraordinary Receipts (UNO)                47,360        35,290       45,020
   - Extraordinary Receipts (Others)                 45           28          31
   - Others                                    81,534        53,249       56,031

    Total (A +B+C+D)                        2,079,965      1,315,150    1,934,896

Page 37

        Distribution of Resources Among Federation and Provinces

1.      Pakistan is a Federal democracy. In order to maintain inter-governmental fiscal
relationship, Article 160 of the Constitution provides for setting up of a National Finance
Commission (NFC) with intervals not exceeding five years. The mandate of NFC is to
make recommendations to the President for the distribution of resources between the
Federal and Provincial Governments. The recommendations of the NFC are given legal
cover through a President's Order No. 5 of 2010. The relevant provisions of President's
Order No. 5 of 2010 as amended vide No. 6 of 2015 are as under:
(i)      Distribution of Revenues.-(1) The divisible pool taxes in each year shall consist
of the following taxes levied and collected by the Federal Government in that year,
namely:─
     (a)       taxes on income;
     (b)       wealth tax;
     (c)        capital value tax;
     (d)       taxes on the sales and purchases of goods imported, exported, produced,
             manufactured or consumed;
     (e)       export duties on cotton;
       (f)       customs duties;
     (g)       federal  excise  duties  excluding  the  excise  duty on gas charged  at
               well-head; and
     (h)      any other tax which may be levied by the Federal Government.

(2)     One percent of the net proceeds of divisible pool taxes shall be assigned to
Government of Khyber Pakhtunkhwa to meet the expenses on war on terror.

(3)       After deducting the amounts as prescribed in clause (2), of the balance amount of
the net proceeds of divisible pool taxes, fifty-six percent shall be assigned to provinces
during the financial year 2010-11 and fifty-seven and half percent from the financial year
2011-12 onwards. The share of the Federal Government in the net proceeds of divisible
pool shall be forty-four percent during the financial year 2010-11 and forty-two and half
percent from the financial year 2011-12 onwards.

(ii)      Allocation of shares to the Provincial Governments.-(1) The Province-wise
ratios given in clause (2) are based on multiple indicators. The indicators and their
respective weights as agreed upon are:-

     (a)         Population                                 82.0%
     (b)        Poverty or backwardness                      10.3%
     (c)       Revenue collection or generation                 5.0%
     (d)         Inverse population density                      2.7%

Page 38

     (2)   The sum assigned to the Provincial Governments under Article 3 shall be

distributed amongst the Provinces on the basis of the percentage specified against each:─

     (a)        Balochistan                                 9.09%
     (b)       Khyber Pakhtunkhwa                         14.62%
     (c)        Sindh                                     24.55%
     (d)       Punjab                                    51.74%
                                              Total:              100.00%
    (3)  The Federal Government shall guarantee that Balochistan province shall receive
the projected sum of eighty-three  billion rupees from the provincial share in the net
proceeds of divisible pool taxes in the first year of the Award. Any shortfall in this amount
shall be made up by the Federal Government from its own resources. This arrangement for
Balochistan shall remain protected throughout the remaining four years of the Award based
on annual budgetary projections.
(iii)     Payment of net proceeds of royalty on crude oil.─Each of the provinces shall
be paid in each financial year as a share in the net proceeds of the total royalties on crude
oil an amount which bears to the total net proceeds the same proportion as the production
of crude oil in the Province in that year bears to the total production of crude oil.

(iv)     Payment of net proceeds of development surcharge on natural gas to the
Provinces.─(1) Each of the Provinces shall be paid in each financial year as a share in the
net proceeds to be worked out based on average rate per MMBTU of the respective
province. The average rate per MMBTU shall be derived by notionally clubbing both the
royalty on natural gas and development surcharge on Gas. Royalty on natural gas shall be
distributed in accordance with clause (1) of Article 161 of the Constitution whereas the
development surcharge on natural gas would be distributed by making adjustments based
on this average rate.
    (2)   The development surcharge on natural gas for Balochistan with effect from 1st
July 2002,  shall be  re-worked out hypothetically on the basis of the formula given in
clause (1) and the amount, subject to maximum of ten billion rupees, shall be paid in five
years in five equal installments by the Federal Government as grants to be charged on the
Federal Consolidated Fund.
(v)      Grants-in-Aid to the Provinces.-There shall be charged upon the Federal
Consolidated Fund each year, as grants-in-aid of the revenues of the province of Sindh an
amount equivalent to 0.66% of the provincial share in the net proceeds of divisible pool as
a compensation for the losses on account of abolition of octroi and zilla tax.

Page 39

(vi)      Sales tax on services.-NFC recognizes that sales tax on services  is a
Provincial subject under the Constitution of the Islamic Republic of Pakistan, and may be
collected by respective Provinces, if they so desired.
(vii)     The President has constituted 10th NFC on 21st July, 2020 for consideration on
distribution of resources afresh.
              Detail of Provincial share of Federal Taxes for budget estimates and revised
estimates of 2021-22 and budget estimates of 2022-23 are given below:-

                        TABLE - 20
                DETAILS OF DIVISIBLE POOL TAXES
                  (TRANSFERS TO PROVINCES)
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23

A. DIVISIBLE POOL TAXES                   3,310,489      3,418,201   4,247,648
    - Income Tax                              1,232,877      1,251,907   1,722,958
    - Capital Value Tax                           322          252        295
    - Sales Tax (Excluding GST on Services)               1,435,588      1,512,276    1,761,391
    - Federal Excise (Excluding Excise Duty on Natural Gas)      197,285       191,369      223,635

    - Customs Duties (Excluding Export Dev. Surcharge)        444,416       462,397      539,368

B. STRAIGHT TRANSFERS                    101,370       123,167      124,917
    - Gas Development Surcharge                 16,468        19,282       19,600
    - Royalty on Natural Gas                      51,564        58,863       61,118
    - Royalty on Crude Oil                        21,604        34,939       32,416
    - Excise Duty on Natural Gas                  11,733        10,083       11,784

TOTAL (A + B):                               3,411,858      3,541,368    4,372,565

PROVINCE- WISE SHARE
    Punjab                                   1,691,098      1,746,571    2,167,735
    Sindh                                    848,208       884,643    1,097,247
    Khyber Pakhtunkhwa                                             559,257       587,090      713,502      (Inclusive 1% War on Terror)
    Balochistan                               313,296       323,063      394,081

TOTAL PROVINCIAL SHARE:                 3,411,858      3,541,368    4,372,565

Page 40

                       TABLE - 21
                   CAPITAL RECEIPTS (NET)

      Table-21 indicates the position of Capital Receipts (Net):

                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23
TOTAL CAPITAL RECEIPTS (I + II)            1,439,879     2,507,711     2,375,060
I.   Recoveries of Loans & Advances          273,352      305,697      253,576
            - Provinces                             95,361        99,674      243,576
            - PSEs and Others                     177,990      206,023       10,000
II.  CAPITAL RECEIPTS (A + B)              1,166,527     2,202,014     2,121,484
    Public Debt Net (1 + 2)                   1,166,527     2,202,014     2,121,484
     1. Permanent Debt                       1,974,495     3,020,962    1,970,266
            - Pakistan Investment Bonds            751,139      1,279,062      747,860
            - Ijara Sukuk Bonds                   1,200,000      1,725,000    1,200,000
            - Foreign Exchange Bearer                       (5)             (0.5)             (5)
           Certificates (FEBCs)
            - Foreign Currency Bearer                        (5)               (1)             (5)
           Certificates (FCBCs)
            - U.S. Dollar Bearer Certificates                  (3)             (0.1)             (3)
            - Special US Dollar Bonds                     (50)            (40)           (50)
            - Premium Prize Bonds (Regd.)           25,000        19,000       25,000
          Pakistan Banao Certificate (3             (1,581)         (1,649)       (2,150)
            - Years)
          Pakistan Banao Certificate (5                      -              (409)         (308)
            - Years)
            - Foreign Assets (Declaration and
                                                                          -                     -              (73)          Repatriation) Act, 2018
     2. Floating Debt                           (807,967)      (818,947)     151,218
            - Prize Bonds                          (239,984)        (80,591)      17,297
            - Treasury Bills Auction                 (384,525)      (560,531)     157,713
            - Govt. Bai-Muajjal Ijara Sukuk          (183,158)      (177,825)      (23,792)
            - Ways and Means Advances                (300)                -                  -
CAPITAL RECEIPTS (I + II ):                  1,439,879     2,507,711     2,375,060

Page 41

                       TABLE - 22
                   PUBLIC ACCOUNT (NET)
     Table-22 indicates the position of Public Account (Net):
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23

 1  National Savings Schemes                  66,137       (245,364)     (113,736)
 2  G.P. Fund                                     (8,000)        (27,637)      (15,129)
 3  Deposits and Reserves (Net )                16,058        28,438        3,669

        TOTAL:                              74,195      (244,564)     (125,196)

                       TABLE - 23
                  EXTERNAL RESOURCES
Table-23 indicates the position of External Resources as below:
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23

I.  EXTERNAL LOANS (A to C)              2,692,838      3,776,249    5,503,470
 A. Project Loans (i+ii)                       259,443       239,465      266,537
         i    Federal Government                   93,213       105,048       56,602
            - Ministries/Divisions                     20,096        38,620       13,329
            - Corporations/Autonomous Bodies        73,117        66,428       43,273
         ii    Provinces                           166,231       134,417      209,935
 B. Programme Loans                        438,195       656,092    1,243,141
 C. Other Aid                                1,995,200      2,880,692    3,993,792
           - Islamic Development Bank             160,000       232,225      223,200
           - Saudi Arabia (Oil Facility)                       -             70,000      148,800
           - Saudi Arabia (Time Deposit)                    -            530,250      558,000
           - Euro Bond/International Sukuk          560,000       342,544      372,000
           - Commercial Banks                    779,200       821,923    1,389,792
           - SAFE China Deposit                                     -       700,000      744,000
           - IMF Loan for Budgetary Support        496,000       183,750      558,000
II.  GRANTS                                  31,636        32,917       29,463
    - Project Aid Grants                          31,636        32,917       29,463
           • Federal Departments                    6,028        12,050        3,398
           • Autonomous Bodies                     259          372              -
           • Provinces                             25,349        20,494       26,065
                                                            Contd….

Page 42

                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23
D.  External Resources (I + II):               2,724,474      3,809,166    5,532,933
E.  Project Loans & Grants Outside PSDP       22,817       118,939       13,404

        Loans                                22,139       115,418       12,907
         Grants                               678         3,521         498
TOTAL EXTERNAL RESOURCES (D+E):       2,747,292      3,928,105    5,546,338
Foreign Loans and Repayment (-)             1,427,592      2,336,594    3,792,401
Repayment of Short Term Credits (-)            74,405        95,006      142,772
EXTERNAL RESOURCES (Net):               1,245,295      1,496,504    1,611,165

                       TABLE - 24

                 CURRENT EXPENDITURE

Table-24 presents the position of Current Expenditure.
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23

(i)      Mark-up Payment                   3,059,682      3,143,566    3,950,062
             -   Mark-up on Domestic Debt        2,757,176      2,770,383    3,439,090
             -   Mark-up on Foreign Debt          302,506       373,183      510,972
(ii)      Pension                            480,000       540,000      609,000
             -    Military                          360,000       404,000      395,000
             -    Civil                            120,000       136,000      125,000
             -   Federal Pension Fund                            -                    -        10,000
             -   Increase in Pension                               -                    -        79,000
(iii)      Defence Affairs and Services        1,370,000      1,480,245    1,563,000
             -   Defence Services                1,370,000      1,480,245    1,563,000
(iv)      Grants and Transfers               1,167,518      1,090,407    1,174,478
             -   Grants to Provinces               106,250        94,350       82,000
             -   Grants to Others                 1,061,268       996,057    1,092,478

(v)      Subsidies                           682,000      1,514,900      664,000
(vi)     Pay and Pension Increase            160,000                     -                  -
(vii)     Running of Civil Government         479,048       530,000      553,000
(viii)     Provision for Emergency and        125,000       232,000      195,000
         others

   CURRENT EXPENDITURE (i to viii)        7,523,248      8,531,118    8,708,540

RE 2021-22 and BE 2022-23 including Provincial and Federal Net Lending (after disbursment (-) recoveries)

Page 43

                       TABLE - 25
            FUNCTION WISE CURRENT EXPENDITURE

      Table-25 shows  details of Current expenditure which  is divided  into Ten (10)
functional items as per Charts of Accounts.

                                                              (Rs in Million)
                                        Budget      Revised     Budget
         Classification
                                            2021-22       2021-22     2022-23

1)   General Public Service                    5,435,200      5,633,043    6,245,478
2)   Defence Affairs and Services              1,373,275      1,483,922    1,566,698
3)   Public Order and Safety Affairs             178,511       191,491      209,161
4)   Economic Affairs                          114,201       453,050      182,369
5)   Environment Protection                      436          452         749
6)   Housing and Community Amenities           34,597         5,463        7,850
7)   Health Affairs & Services                    28,352       154,889       19,582
8)   Recreation, Culture and Religion             11,414        13,422       15,424
9)   Education Affairs and Services               91,970        90,861       90,556
10)  Social Protection                          255,292       362,205      370,103

   TOTAL:                                 7,523,247      8,388,798    8,707,970

The detail of Expenditure under above Ten Functions (10 Tables) are as under:-

 (1)                GENERAL PUBLIC SERVICE

                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23

GENERAL PUBLIC SERVICE                 5,435,200      5,633,043    6,245,478

Executive & Legislative Organs, Financial,   4,235,254      4,468,621    5,227,252
Fiscal Affairs & External Affairs
  - Superannuation Allowances & Pensions        480,000       540,000      609,000
  - Servicing of Foreign Debt                     302,506       373,183      510,972
  - Servicing of Domestic Debt                  2,757,176      2,770,383    3,439,090
  - Others                                     695,573       785,055      668,190
Foreign Economic Aid                           3,305         2,063        2,289
Transfers                                    1,149,251      1,103,167      953,616
                                                            Contd….

Page 44

                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23
General Services                               10,619        16,803       15,528
Basic Research                                 6,413         7,159        7,643
Research and Development General Public
                                              16,744        19,396       21,002
Services
Administration of General Public Services        3,827         5,863        6,289
General  Public  Services  not  elsewhere
                                                9,788         9,971       11,860
defined

(2)              DEFENCE AFFAIRS AND SERVICES
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23

DEFENCE AFFAIRS AND SERVICES          1,373,275      1,483,922    1,566,698
  -  Defence Administration                      3,275         3,677        3,698
  -  Defence Services                        1,370,000      1,480,245    1,563,000
      - Employees Related Expenses              481,592       560,223      607,494
      - Operating Expenses                      327,136       356,323      368,915
      - Physical Assets                          391,499       389,555      411,157
      - Civil Works                              169,773       174,144      175,434

(3)              PUBLIC ORDER AND SAFETY AFFAIRS
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23

PUBLIC ORDER AND SAFETY AFFAIRS        178,511       191,491      209,161
  -  Law Courts                                  7,974         8,398        9,256
  -  Police and Civil Armed Forces               165,153       177,553      190,265
  -  Fire Protection                             290          290         309
  -  Prison Administration and Operation             48           44          44
  - R & D Public Order and Safety                  56           65          56
  -  Administration of Public Order                  4,990         5,142        9,231

Page 45

(4)                   ECONOMIC AFFAIRS
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23

ECONOMIC AFFAIRS                        114,201       453,050      182,369
    General  Economic,  Commercial  and  -                                            31,054        39,572       38,744    Labour Affairs
     Agriculture, Food, Irrigation, Forestry and
  -                                            14,098        16,090       16,907     Fishing
  -  Fuel and Energy                            20,770       341,890       71,926
  -  Mining and Manufacturing                     2,278         2,277        2,290
  -  Construction and Transport                  26,700        32,653       30,241
  -  Communications                            18,916        19,672       20,836
  -  Other Industries                            384          396         224
    Research  &  Development  Economic  -                                                                           -          500        1,201     Affairs

(5)                 ENVIRONMENT PROTECTION
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23

ENVIRONMENT PROTECTION                  436          452         749
    Research & Development Environment                -                     -           187
     Administration of Environment Protection                                             436          452         562
    (Waste Water Management)

(6)             HOUSING AND COMMUNITY AMENITIES

                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23

HOUSING AND COMMUNITY AMENITIES          34,597         5,463        7,850
    Housing Development                       30,720          510         969
    Community Development                      3,877         4,953        6,881

Page 46

(7)               HEALTH AFFAIRS AND SERVICES
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23
HEALTH AFFAIRS AND SERVICES             28,352       154,889       19,582
  -  Medical   Products,   Appliances   and                                              31           31          31    Equipment
  -  Hospital Services                           23,982        25,163       14,857
  -  Public Health Services                       849       126,205        1,001
  -  Health Administration                         3,489         3,490        3,692

(8)              RECREATION, CULTURE AND RELIGION
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23

RECREATION, CULTURE AND RELIGION        11,414        13,422       15,424
  -  Recreation and Sporting Services              1,042         1,042        1,434
  -  Cultural Services                            934          893        1,215
  -  Broadcasting and Publishing                   7,677         7,779        8,002
  -  Religious Affairs                              1,185         1,169        1,210
  -  Administration of Information, Recreation                                             574         2,539        3,563   & Culture

Page 47

(9)              EDUCATION AFFAIRS AND SERVICES
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23

EDUCATION AFFAIRS AND SERVICES          91,970        90,861       90,556
  -  Pre-Primary & Primary Education Affairs        3,021         3,021        3,786
    Services
  -  Secondary Education Affairs & Services         7,632         6,299        8,863
  -  Tertiary Education Affairs and Services        78,195        78,303       74,609
  -  Education Services not definable by                                                                          -                     -           140
     Level
  -  Subsidiary Services to Education               317          319         219
  -  Administration                               1,915         2,028        2,010
  -  Education Affairs, Services not elsewhere        890          891         928
     classified

(10)                    SOCIAL PROTECTION
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23

SOCIAL PROTECTION                        255,292       362,205      370,103
-    Administration                               2,018       104,275        2,072
-   Others                                    815         1,222        1,411
-    Social Protection (not elsewhere class)       252,460       256,708      366,620

Page 48

         In addition to the above allocations under the Current Budget as per ten classification
heads, the Federal Govts provides funds for various purposes.
         In order to alleviate the impact of inflation on citizens, especially the poor segments of
society, the Federal Government spends a fairly large sum on providing power and food
subsidies.

                         TABLE - 26
                            SUBSIDIES
        Table-26 shows detail of subsidies:

                                                                  (Rs in Million)
                                           Budget      Revised     Budget
             Classification                                               2021-22       2021-22     2022-23
 Subsidy to WAPDA/PEPCO:                      511,000       989,000      455,000
 1 IPPs                                         136,000       434,000      180,000
 2 PHPL *                                      118,000       118,000              -
 3  Tariff   Differential   for   Agri-Tubewells   in       4,400         4,400              -
    Balochistan
 4 WAPDA/PEPCO receivable Ex FATA               7,600         7,600              -
 5 TDS (PM Package)                                                    -         80,000              -
 6 WAPDA/PEPCO   receivables    -   merged      18,000        18,000       20,000
     districts of KP
 7  Inter-Disco Tariff Differential                    184,000       184,000      225,000
 8  Tariff Differencial to AJK                           2,000         2,000        3,000
 9  Industrial Support Package                       15,000        15,000        7,000
10 Zero rated Industrial Subsidy                     26,000        26,000       20,000
11 Advance Subsidy 1 (Coal Plants Released)                            -           50,000              -
12 Advance Subsidy 2 (To be Released)                                -           50,000              -
Subsidy to KESC:                                 85,000        83,000       80,000
13 KESC's Tariff Differential                         56,000        56,000       60,000
14  Tariff Differential for Agriculture Tubewells in                                                    7,000         5,000        7,000    Balochistan
15 KESC for Industrial Support Package              22,000        22,000       13,000
Subsidy to Petroleum:                             20,000       377,000       71,000
16 LNG sector for providing Gas on lower rates to      10,000        81,000       40,000
    industry
17 PSO, APL Liabilities and Others                   10,000        10,000        6,000
18 Domestic Consumers through SNGPL (RLNG)                -           36,000       25,000
19 PDC Claims (PM Package)                                      -          250,000              -
* Allocation of Rs.35 billion for PHL Loan as Equity for FY 2022-23 is shown in Table-29 "Current Investment" and included
in Net Lendaing as shown in Table-1.
                                                                   Contd…..

Page 49

                                                                  (Rs in Million)
                                           Budget      Revised     Budget
             Classification                                               2021-22       2021-22     2022-23
PASSCO:                                           7,000         7,000        7,000
20 PASSCO Wheat Operation                        2,000         2,000        2,000
21  Wheat Reserved Stock                           5,000         5,000        5,000
Utility Store Corporation                             6,000        21,000       17,000
22 Ramzan Package                                6,000         8,000        5,000
23 USC (PM Package)                                                -           13,000       12,000
Others:                                           53,000        37,900       34,000
24 Wheat Subsidy to GB                             8,000         8,800        8,000
25 Metro Bus Subsidy                                1,000         2,000        4,000
26  Fertilizer Plants Subsidy                           6,000        25,000       15,000
27 Provision for Subsidy                              5,000                -                  -
28 Subsiday to Naya Pakistan Housing Authority       30,000           50         500
29 Mark-up Subsidy Naya Pakistan                    3,000           50         500
30 Ehsaas Ration Subsidy                                        -               2,000              -
31 Subsidy on Import of Urea                                    -                        -           6,000
   TOTAL SUBSIDIES:                          682,000      1,514,900      664,000

Page 50

                       TABLE - 27
                GRANTS AND TRANSFERS
      Table - 27 gives details of Grants and Transfer to provinces and other entities as
provided by the Federal Government.
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23
I.  GRANTS IN AID & MISCELLANEOUS       106,250        94,350       82,000
   ADJUSTMENTS
       SPECIAL GRANTS                   106,250        94,350       82,000
         1  Sindh                            19,250        19,250       22,000
         2  Khyber Pakhtunkhwa             77,000        65,100       60,000
             -Khyber Pakhtunkhwa              60,000        60,000       60,000
            -TDPs                            17,000         5,100             -
         3  Balochistan                      10,000        10,000             -
II.  GRANTS TO OTHERS                    1,061,268       996,057    1,092,478
  -  Contingent Liabilities                       340,000       269,400      291,000
  -  Miscellaneous Grants                      100,000       104,000      100,000
  -  Pakistan Railways                          42,000        47,000       45,000
  -  Provision for Relief etc.                        7,000         7,000        7,000
  -  Competition Commission of Pakistan            200          200         100
  -  Reimbursement of TT Charges, PRI &
                                              22,232        20,000       20,000    Others
  -  Audit Oversight Board                         50          50         100
                                                                Contd…..

Page 51

                                                             (Rs in Million)
                                       Budget      Revised     Budget
         Classification
                                           2021-22       2021-22     2022-23

-  AJK Government                           59,500        59,500       59,500
-   Gilgit Baltistan Government                  47,000        47,000       47,000
-  Bait-ul-Maal                                 4,200         4,200        3,700
-  Benazir Income Support Programme         246,000       246,000      360,000
-  Pakistan Poverty Alleviation Fund              2,000         3,757        2,000
-  Export Development Fund                                 -            2,600              -
-
  ASPIRE W.B                                                  -                     -           2,000

-  PSEB for IT Exports                                         -                     -           1,000
- ECP (LG election)                            5,000         5,000         500
-  General Election                                          -                            -        5,000
-   Artist Welfare Fund M/o Culture                100          100         100
-  Machine Tools Factory                       500          500         500

-  DLTL (Draw Back of Taxes)                  20,000        62,000             -

- HEC                                      65,250        65,250       65,000
-  Security Enhancement                       40,000        29,600       40,000
-   Viability Gap Fund                           100               -                  -

                                                      Contd…

Page 52

                                                             (Rs in Million)
                                       Budget      Revised     Budget
         Classification                                           2021-22       2021-22     2022-23
-  FMU, Karachi                              400          400         400
-  AML/CFT Supervisory Board (CDNS)            50            5          10
-  Association   for  Welfare   of   Retired                                             10           10           5   Pensioners
- TDRP & Foreign Grants through EAD           6,000         5,000        5,000
-  Credit  Guarantee  Scheme  for  Small                                            100               -                  -   Farmers
-  Crop Loan Insurance Scheme                 600          200         200
-  Live Stock Insurance Scheme                 500          200         200
-  Reconstruction in Afghanistan                 300          100              -
-  Public    Financial   Management   &
                                               1,443          300        1,000   Accountability (MOF P4R)
-  Public    Financial   Management   &
                                            600               -           100   Accountability (Provinces P4R)
-  Payment of PLIC/PPOD Liabilities              8,000         6,000        1,000
-  KJ/KPP - Wazir-e-Azam Rozgar Scheme       10,000         1,000       10,000

-  PMYBL / All PM old schemes & Widows         600          600         500

-  Gas Infrastructure Development Cess         10,000               -           2,000
-  Budget Computerization / SAP                 100               -            50
-  Conversion of DCS Pension                   200          200         200
-  SME/ Risk Sharing Facility                     5,000               -            50
-  Covid Tax Loan Guarantee Scheme            5,000               -            50

                                                      Contd…

Page 53

                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23
  -  Naya Pakistan Certificates                     1,000          400         700
  -  Refinance and Credit Guarantee Scheme                                                1,190               -            50

  - NEECA                                   175          175         200
  -  National Remittance Loyalty Program                                                1,768               -                  -    (NRLP)
  -  Anti Rape Fund (Investigation & Trial)           100               -           100
  -  7th Population and Housing Census            5,000         5,000        5,000
  -  Pakistan Population Fund (Health)              1,000         1,000        1,048
  -  National Disaster Risk Management Fund       1,000         2,300        1,000
  -  Agriculture Relief Initiatives                              -                    -          10,000
  -   Artist Assistance Fund*                                   -                    -           1,000
  -  Film Finance Fund*                                        -                    -           1,000
  -  National Film Production Institute                       -                    -           1,000
  -  Publicity and Advertising (Info. & Broad Div.)                   -                    -           1,000
  -  Others                                                         -              10         115
   TOTAL GRANTS (I+II):                    1,167,518      1,090,407    1,174,478

* Funds will be opened in Public Account of Federation.

                        TABLE - 28
               CURRENT LOANS & ADVANCES

      Table - 28 shows Current Loans & Advances as provided by Federal Government to
Govts. of AJK, GB and various institutions as well as Govt. Servants to enable them to
meet their financial requirements. The details are as under:
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23
 1 Ways & Means Advances to the Govt. of
                                               15,000        10,000       15,000   AJK for repayment of principal & interest
 2  Junagadh and Kathiawar Chiefs                 21           20          20
 3  Loans and Advances to Governments                                               11,000        11,000       10,000    Servants + PNRA
 4  Loans/Advances to Friendly Countries           200          200         500
 5  Gilgit-Baltistan for Repayment of Principal                                              60           10           5    and Interest
                                                        Contd…

Page 54

                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23
 6  Loan for Heavy Electrical Complex                      -              69              -
 7  Loan to State Engineering Corporation            25           25          10
 8  Current Loans to PIA                        20,000        20,000       15,000
 9  Loans to Pakistan Steel Mills Karachi          16,000        11,000       10,000
 10 Ways and Means to Provinces                15,000        20,000       10,000
 11 Markup Payment of Pakistan Steel
                                             500          500         200      Mill Loan No.2

   TOTAL:                                   77,806        72,824       60,735

                       TABLE - 29
                 CURRENT INVESTMENTS

       Table-29 shows detail of Current Investments. The Federal Government invests
funds in various Companies, Banks etc, to earn Dividends which results an increase  in
Government's Revenues:
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23
 1 GoP Contribution in Equity of Pak China        100                -            10
    Investment Co. Ltd. Islamabad
 2 GoP  Equity   injection   in  Sarmaya-e-        200                -                  -
    Pakistan Ltd
 3  Paid up Capital for the proposed Exim       5,000         1,000        4,000
    Bank of Pakistan
 4  4th General Increase  of  Capital Stock       1,000                -                  -
     Islamic Develoment Bank (IDB)
 5  Pakistan Mortguage Refinance Company       2,000          500        1,000
     Ltd. PMRCL
 6 GoP Equity in DISCOs through PHPL for      10,000         2,164              -
    payment of DSL of STFF

                                                       Contd…

Page 55

                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification
                                            2021-22       2021-22     2022-23
 7  Pakistan's Annual Contribution  to  Inter                                               8            8           6    Governmental Group IF 24 (G-24)
 8  International  Financial  Institutions GOP
     contribution   in   equity   of  Pak-Libya        100                -                  -
    Holding Company Limited
 9  Loan to GENCO IV                                           -             500         350
 10 Loan to GENCO IV  for Repayment of
                                                                          -            7,631              -
    Lakhra loan to NBP
 11 PHL Loan as equity                                          -                     -          35,000
 12 Equity Pakistan Credit Gurantee                3,000                -                  -

   TOTAL:                                   21,408        11,803       40,366

                       TABLE - 30
          DEVELOPMENT LOANS AND ADVANCES

       Table-30 shows  Development Loans and Adcances  as made  by  Federal
Government to Provinces, AJK & GB, PSEs, Financial / Non-Financial Institutions, District
Governments  / TMAs and others  to assist them  in carrying out  their Development
Programmes:
                                                              (Rs in Million)
                                        Budget      Revised     Budget
           Classification                                            2021-22       2021-22     2022-23

 1  Development Loans and Advances           131,346                -        104,103
 2  External Development Loans and                                             313,716       210,536      346,594    Advances

   TOTAL:                                  445,062       210,536      450,697

Page 56

                Public Sector Development Programme (PSDP)

        The Public Sector Development Programme (PSDP) is the main instrument for
    improving the socio-economic conditions in the country and achieving the macroeconomic
   & development objectives and targets set by the government, which yield maximum
    benefits for the society in the shortest possible time.

                         TABLE - 31
                       PSDP 2022-23

         Table - 31 shows the details of PSDP size for FY 2022-23 in respect of Ministries /
    Divisions / Departments / Corporations and for Special Packeges / Relief are given below:-

                                                                  (Rs in Million)
                                           Budget      Revised     Budget
             Classification                                               2021-22       2021-22     2022-23

A. Federal Ministries/Divisions                    628,265       409,348      564,964

    1  Aviation Division                             3,558         1,793        2,485
    2  Board of Investment                          80           48         808
    3  Cabinet Division                            46,155        64,000       70,059
    4  Climate Change Division                     14,327         9,579        9,600
    5 Commerce Division                           1,614         1,045        1,174
    6  Communications Division (other than                                                451          226         180      NHA)
    7  Defence Division                             1,978         1,978        2,232
    8  Defence Production Division                   1,745         1,113        2,200
    9  Establishment Division                       800          465         900
    10 Federal   Education  &   Professional                                                    9,700         4,600        7,240        Training Division
    11 Finance Division                          123,131        45,757        1,660
    12 Higher Education Commission                42,450        26,338       44,179
    13 Housing & Works Division                    24,212        14,327       13,985
    14 Human Rights Division                       279          168         185
    15 Industries and Production Division              2,916         1,704        2,850
    16 Information & Broadcasting Division                                                    1,900          809        2,100
    17 Information Tech. & Telecom Division           9,361         4,399        6,331
    18  Inter Provincial Coordination Division           3,735          824        3,472

                                                               Contd….

Page 57

                                                                  (Rs in Million)
                                           Budget      Revised     Budget
             Classification
                                               2021-22       2021-22     2022-23
    19  Interior Division                             21,049        12,049        9,093
    20 Kashmir Affairs & Gilgit Baltistan Division      69,960        45,899              -

    21 Law and Justice Division                      6,027         2,747        1,814
    22 Maritime Affairs Division                       4,462         1,669        3,465
    23 Narcotics Control Division                     489          406         208
    24 National  Food  Security  &  Research                                                  12,017         8,425       10,129         Division
    25 National Health Services, Regulations &                                                  21,723        12,600       12,651
        Coordination Division
    26 National Heritage & Culture Division            126           49         550
    27 Pakistan Atomic Energy Commission          27,000        18,900       25,991
    28 Pakistan Nuclear Regulatory Authority           200          200         290
    29 Petroleum Division                           3,250         1,881        1,481
    30 Planning, Development & Spl. Initiatives                                                  19,246         6,614       42,177         Division
        Poverty Alleviation and Social Safety    31                                          599          358         500
         Division
    32 Railways Division                           30,026        17,830       32,648
    33 Religious Affairs & Interfaith Harmony           494          494         600
    34 Revenue Division                             4,025         3,071        3,189
    35 Science & Technology Research Division                                                    8,341         3,070        5,716
    36 SUPARCO                                  7,369         3,343        7,395
    37 Water Resources Division                  103,473        90,571       99,572
    38 Special Areas (AJK & GB)                                 -                     -          52,645
    39 Provincial Projects                                           -                     -          33,011
    40 Merged Districts of Khyber Pakhtunkhwa              -                     -          50,200
B. Corporations                                 183,235       133,226      161,537
    1  National Highway Authority (NHA)           113,750        86,708      118,403
    2 NTDC / PEPCO                            69,485        46,519       43,133

C. ERRA                                                                  -            7,426         500

D. COVID Responsive and Other Natural
                                                    5,000                -                  -
   Clamities Programme

E. VGF for PPP Projects                          61,500                -                  -

F. Pak SDGs & Community  Development      22,000                -                  -
   Programme

     Total Federal PSDP (A to F):                  900,000       550,000      727,000