🔹 اثاثہ جات ڈیکلریشن آرڈیننس 2019
(Assets Declaration Ordinance, 2019)
نافذ العمل: 14 مئی 2019
آخری تاریخ: 30 جون 2019 (توسیع شدہ تا 3 جولائی 2019)
احاطہ:
- 30 جون 2018 تک حاصل کردہ غیر ظاہر شدہ اثاثے، اخراجات، اور سیلز
- بنامی اثاثے بھی ظاہر کیے جا سکتے تھے
شرحِ ٹیکس (Rates):
| قسم | شرح |
|---|---|
| ملکی غیر منقولہ جائیداد | 1.5% |
| دیگر ملکی اثاثے | 4% |
| غیر ملکی اثاثے (نہ لائے گئے) | 6% |
| غیر ظاہر شدہ سیلز | 2% |
| غیر ظاہر شدہ اخراجات | 4% |
اہم شرائط:
- ٹیکس 30 جون 2019 تک ادا کرنا لازمی
- ڈیکلریشن FBR کے IRIS پورٹل پر آن لائن جمع کرانا
- ظاہر شدہ معلومات کسی عدالت یا کارروائی میں بطور ثبوت استعمال نہیں کی جا سکتیں
- پبلک آفس ہولڈرز اس سے فائدہ نہیں اٹھا سکتے تھے
Assets Declaration Ordinance, 2019
Implemented On: May 14, 2019 Deadline: June 30, 2019 (Extended to July 3, 2019)
Overview
The Assets Declaration Ordinance, 2019 was introduced by the Government of Pakistan to allow individuals and businesses to declare previously undisclosed assets, expenditures, and sales held up to June 30, 2018.
This initiative aimed to broaden the tax base, document the economy, and provide an opportunity for taxpayers to regularize benami (undeclared) assets under a concessional tax regime.
Tax Rates
| Type of Asset | Rate |
|---|---|
| Domestic Immovable Property | 1.5% |
| Other Domestic Assets | 4% |
| Foreign Assets (Not Repatriated) | 6% |
| Undisclosed Sales | 2% |
| Undisclosed Expenditures | 4% |
Key Conditions
-
Tax payment was mandatory by June 30, 2019.
-
Declarations were to be submitted online via the FBR’s IRIS Portal.
-
Information declared under this scheme could not be used as evidence in any court or legal proceedings.
-
Public office holders were not eligible to avail of this scheme.
Conclusion
The 2019 Amnesty Scheme was a significant step toward promoting transparency and compliance in Pakistan’s taxation system. By encouraging voluntary disclosure, the government aimed to bring more assets into the formal economy while offering legal protection and peace of mind to compliant taxpayers.
