Investor Presentaiton

ST Laws in Pakistan- Overview VAT concept based Consumption Tax ☐ Sales tax on Goods, Negative list approach i-e all goods are taxable unless expressly provided as exempt, destination principle followed in respect of international trade i-e exports zero rated, imports taxable, ☐ Whereas w.r.t services, Positive list approach, Taxable services notified, Negative list awaited!, hybrid approach w.r.t destination vs origin principle due to complex nature of service transactions MOORE Shekha Mufti 19 61

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