Disclaimer

No professional relationship

Reading this site, contacting Qanoon Digest, or relying on anything published here does not create a lawyer and client relationship, a tax adviser relationship, or any other professional or fiduciary relationship. No duty of care is owed to you in respect of the content.

No professional qualification is claimed

The publisher of this site does not hold a legal, tax, accounting or financial qualification, and does not claim one. Content is prepared by reading publicly available Federal Board of Revenue documents and restating them in ordinary language. It is not the product of professional judgment, and it should not be treated as though it were.

No affiliation with government

Qanoon Digest is an independent publication. It is not affiliated with, endorsed by, licensed by, or connected in any way to the Federal Board of Revenue, the Revenue Division, or the Government of Pakistan. Statutory text is reproduced from published government documents; that reproduction does not imply any relationship with, or approval by, the issuing body.

Accuracy and currency

Law pages are generated automatically from official FBR files, and some of their pages are transcribed from scanned images. Automated extraction and transcription can fail: text can be missed, misread, misattributed or truncated. Question pages are written explanations, drafted with AI tools from the law text. Each says whether it has been checked against the sections it cites yet, and checked or not, it can still contain errors. Tax and customs law also changes frequently, most often through the annual Finance Act, and a page that was accurate when published can become out of date without notice.

Where this site and the official document differ, the official document is correct. Each page links the sections it relies on and the official FBR file so that you can verify it directly.

Not a complete record

This site carries the Acts, Ordinances, Rules and SROs that FBR lists on its law pages. It does not reproduce tables in the law text, including rate schedules such as the First and Fifth Schedules to the Customs Act 1969, and it does not carry every SRO, general order, circular, valuation ruling or court decision, any of which may change how a provision operates in practice.

Limitation of liability

To the fullest extent permitted by the laws of Pakistan, Qanoon Digest and its publisher accept no liability for any loss, penalty, additional duty, interest, cost or damage arising from reliance on this site, whether direct, indirect, incidental or consequential. You use this site at your own risk.

Get advice for your situation

Decisions about tax, duty, returns, notices, penalties, assessments or appeals should be taken with a qualified professional, such as an advocate, a chartered accountant, a tax practitioner or a licensed customs agent, who can consider your specific facts.