Tax Law Services in Pakistan

Established in 2005, Raza & Associates advises businesses and individuals on Pakistani tax law, working alongside their accountants.

Expertise That Matters: Benefit from our team's knowledge of Pakistani tax laws, ensuring your business receives informed guidance.

Lahore-Based, Serving Clients Across Pakistan: Headquartered in Lahore, we coordinate tax planning and compliance work for clients across Pakistan. With offices in Lahore, London and Singapore, we serve both domestic and international clients.

Credibility and Compliance: Raza & Associates follows changes in Pakistani tax law closely and applies them to each client position.

Client Empowerment: Stay informed and empowered with our commitment to keeping clients abreast of critical changes in Pakistani tax laws. Our regular communication includes tax warnings, reminders, a tax calendar, and more, so that filing and payment deadlines are identified in advance.

Choose Raza & Associates for corporate tax planning services that prioritize your business's financial well-being and long-term success.

Contact us today to discuss your corporate tax planning needs.

From our Lahore office we advise businesses and individuals on tax notices, amended assessments and appeals under the Income Tax Ordinance 2001 and the Sales Tax Act 1990, working alongside their accountants. The time limits below are short, so record the date on which each notice or order is served.

Show cause notices and amended assessments

The Commissioner can amend an income tax assessment, but not after five years from the end of the financial year in which the assessment order was issued or treated as issued (Income Tax Ordinance 2001, section 122(1) and (2)). No assessment can be amended unless the taxpayer has been given an opportunity of being heard, and the amending order must be made within one year of the show cause notice, or within an extension of up to ninety days that the Commissioner allows for reasons recorded in writing; some periods, such as time under a stay order, are excluded (section 122(9)). Tax payable under an assessment or other order is due within thirty days of service of the notice of demand (section 137(2)).

Income tax appeals: the route

1. Commissioner Inland Revenue (Appeals). The appeal is filed within thirty days of service of the notice of demand, where it concerns an assessment or a penalty, or otherwise of the order appealed against (section 127(5)). A late appeal can be admitted if the appellant shows sufficient cause (section 127(6)). Before appealing against an assessment order, the taxpayer must have paid the tax due under section 137(1), that is, the tax on taxable income that falls due on the return due date (section 127(2)).
2. Or directly to the Appellate Tribunal. Since the Finance Act 2025, the taxpayer may give up the appeal to the Commissioner (Appeals) and file directly before the Appellate Tribunal Inland Revenue (section 127(1), proviso, and section 131(1), proviso).
3. Appellate Tribunal Inland Revenue. An appeal against the order of the Commissioner (Appeals) is filed within thirty days of its receipt (section 131(1)). The Tribunal is required to decide an appeal within ninety days of its filing (section 132(1)).
4. High Court. Within sixty days of the communication of the Tribunal’s order, the aggrieved person or the Commissioner may file a reference to the High Court on a question of law arising from it, and the complete record of the Tribunal is filed within fifteen days of the reference (section 133(1)).

While an appeal is pending, the Commissioner (Appeals) can stay recovery of the tax for up to thirty days on grounds of undue hardship, and for a further thirty days if the appeal is decided within that period (section 128(1A) and (1AA)).

Sales tax appeals

The Sales Tax Act 1990 follows the same ladder. An appeal against the orders listed in section 45B(1) goes to the Commissioner Inland Revenue (Appeals) within thirty days of receipt of the order, and a registered person may instead file directly before the Appellate Tribunal (section 45B(1)). An appeal to the Appellate Tribunal is filed within thirty days of receipt of the order (section 46(1)), and a reference to the High Court on a question of law within sixty days of the communication of the Tribunal’s order (section 47(1)).

Tax appeal time limits at a glance

These limits are taken from the FBR texts of the Ordinance and the Act as amended up to 30 June 2026. Tax laws change with each Finance Act, so confirm the position for your case before you rely on a date.

Tax legal advice should be based on the transaction or activity, current records, relevant filings, correspondence and the precise question raised by an authority or counterparty. Legal and accounting work may need coordination.

Organizing a tax-law review

• Identify the taxpayer, period and transaction.
• Collect notices, returns, calculations and correspondence.
• Record response, appeal and hearing dates.
• Coordinate factual records with accounting or tax advisers.

Review ongoing filing and business support through our tax services and compliance practice. Tax services and compliance

International clients: foreign companies and overseas law firms with Pakistan matters can instruct the firm through our Pakistan IP Local Counsel service, or contact us to discuss a tax law question.