Taxation by Misrepresentation

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Taxat ion by

Misrepresentation

A Com parat ive Stu dy

of Public Represen tat ives'

In com e & Tax Declara t ions

for 2012

Umar Cheema

Center for Investigative

Reporting in Pakistan


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Dedicated tothepoor of Pakistan

who subsidizetherichthrough indirect taxes


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Table of Contents1. Introduction

2. Tax in Focus

3. Tax Debate and Political Parties

4. Research Methodology

4.1 Limitations of the Study

5. Tax Record of Public Representatives:

Table 5.1: NTN Status of Winning Candidates

Table 5.2: Comparison of Tax Declarations

Table 5.3: Comparison of Income Declarations

5.1: Lawmakers without NTNs

5.2: Tax Status of Lawmakers

Table 5.4: Taxpayers in National Assembly

Table 5.5: Taxpayers in Punjab Assembly

Table 5.6: Taxpayers in Sindh Assembly

Table 5.7: Taxpayers in KP Assembly

Table 5.8: Taxpayers in Baluchistan Assembly

5.3: Discrepancy in Tax Declarations

Table 5.9: A Snapshot of Tax Information

Table 5.10: MNAs Confornted by FBR on Tax Claims

Table 5.11: Members of Punjab Assembly Confronted on Tax Claims

Table 5.12: Members of Sindh Assembly Confronted on Tax Claims

Table 5.13: Members of KP Assembly Confronted on Tax Claims

Table 5.14: Members of Baluchistan Assembly Confronted on Tax Claims

5.4: Discrepency in Income Declarations

Table 5.15: Disputed Income Declarations by MNAs

Table 5.16: Disputed Income Declarations by MPAs of Punjab

Table 5.17:Disputed Income Declarations by MPAs of Sindh

Table 5.18: Disputed Income Declarations by MPAs of KP

Table 5.19: Disputed Income Declarations by MPAs of Baluchistan

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Annexures I: MNAs without NTNs

Annexure II: Punjab Assembly MPAs without NTNs

Annexure III: Sindh Assembly MPAs without NTNs

Annexure IV: KP Assembly MPAs without NTNs

Annexure V: Baluchistan Assembly MPAs without NTNs

Annexure VI: Non-Taxpaying MNAs

Annexure VII:Non-Taxpaying MPAs in Punjab Assembly

Annexure VIII:Non-Taxpaying MPAs in Sindh Assembly

Annexure IX: Non-Taxpaying MPAs in KP Assembly

Annexure X: Non-Taxpaying MPAs in Baluchistan Assembly

Annexure XI:MNAs Having Disputed Tax Claims

Annexure XII:Punjab Assembly MPAs Having Disputed Tax Claims

Annexure XIII: Sindh Assembly MPAs Having Disputed Tax Claims

Annexure XIV: KP Assembly MPAs Having Disputed Tax Claims

Annexure XV: Sindh Assembly MPAs Having Disputed Tax Claims

Annexure XVI: MNAs with Disputed Income Declarations

Annexure XVII: Punjab Assembly MPAs with Disputed Income Declarations

Annexure XVIII: Sindh Assembly MPAs with Disputed Income Declarations

Annexure XIX: KP Assembly MPAs with Disputed Income Declarations

Annexure XX: Baluchistan Assembly MPAs with Disputed Income Declarations

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Acknowledgments

I am grateful to a diverse array of persons and organisations for

helping me at different points along the way. ECP deserves special

appreciation for placing the tax details contained in the

nomination papers and the FBR record of the candidates on its

official website. Without this giant step taken for the first time

towards promoting transparency in a culture of obsessive secrecy,

it would not have been possible to develop this study. I would

particularly like to thank Ishtiaq Ahmed Khan, Secretary ECP. I am

also indebted to Khizer Aziz, DG (IT), ECP, who gave generously of

his time and came to my rescue whenever I confronted a problem

accessing the relevant data.

This study could not have been commenced, much less completed,

without the singularly kind cooperation of Dr. Abid Qaiyum Suleri,

ED of SDPI, who facilitated at every step. Mohsin Kazmi,researcher of SDPI, who remained at my beck and call during the

course of this study, also deserves special thanks. Carrying out this

project without his able assistance was next to impossible.

However, none of the individuals and the organisations above is to

be identified with any of the conclusions arrived at in this study:

that is my burden alone.


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545%

1016

95%

Record Found

Record Not Found


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Tax Paid

Not Paid

474

47% 542

53%

22


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Having NTN

Not NTN

Record not Found

298

87%

30

9%

14

4%

24

Having NTN

Not NTN

Record not Found308

83%

43

11%

216%


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25

Having NTN

Not NTN

Record not Found148

88%

15

9%

53%

5

3%

Having NTN

Not NTN

Record not Found86

69%

31

25%

7

6%


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Having NTNNot NTN

Record not Found53

82%

4

6%

8

12%


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PML-N Man ifest o 2013:

An an n u al tax directory w ill be pu blishedin dicatin g th e ta xes paid a n d assessed du rin g

th e last 3 years

PML-N Man ifest o 2013:

An an n u al ta x directory w ill be p ublishedin dicatin g th e ta xes paid an d assessed du rin g

th e last 3 years

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Taxation by Misrepresentation