The Withholding Dilemma: Revenue Necessity or Compliance Nightmare? A Critical Legal Analysis of Pakistan's Withholding Tax Regime

Authors

  • Natasha Sohail Ashraf LLM scholar at school of law and policy, university of Management and Technology, Lahore Author
  • Khushbakht Qaiser Associate Professor, school of law and policy, university of Management and Technology, Lahore Author

DOI:

https://doi.org/10.59075/tamsaal.v4i7.115

Keywords:

Withholding Tax, Taxation, Federal Board of Revenue, Tax Regime, Final Tax

Abstract

Taxation System plays a significant role in the economy of Pakistan and Withholding tax regime is undoubtedly the backbone of FBR tax revenue on yearly basis. In this research I will examine the role and importance of Withholding Tax in Pakistan and the prevailing laws in this regard. Majorly I have examined how in previous years revenue generated by Withholding Taxes has significantly increased. In addition to all these details regarding the withholding tax I have discussed the dark side of extreme reliance on Withholding Tax System by the government by neglecting other indirect and direct ways of collection of taxes.

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Published

2026-07-27

Issue

Vol. 4 No. 7 (2026): TAMSAAL

Section

Articles

License

Copyright (c) 2026 Natasha Sohail Ashraf, Khushbakht Qaiser

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Natasha Sohail Ashraf, & Khushbakht Qaiser. (2026). The Withholding Dilemma: Revenue Necessity or Compliance Nightmare? A Critical Legal Analysis of Pakistan’s Withholding Tax Regime. TAMSAAL, 4(7), 431-457. https://doi.org/10.59075/tamsaal.v4i7.115