The Finance Act, 2023.

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The Finance Act refers to a piece of legislation which is passed on the beginning of each fiscal year in Pakistan to give effect to the fiscal proposals of the government for the upcoming year. This Act also introduces legislation and amendments in tax statutes. It is a crucial part of budgetary process which contains provisions for imposition or removal of new taxes, customs and such other duties which the government wants to collect to run the state affairs. It is to be noteworthy that a fiscal year in Pakistan begins on 1st July of each year and ends on 30th June.

Here is the link to download the Finance Act, 2023.

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