Taxation in Pakistan is a complex system of more than 70 unique tax

Tax

To tax is to impose a financial charge or other levy upon a taxpayer by a state or the functional equivalent of a state such that failure to pay is punishable by law. Taxes are also imposed by many subnational entities...

es administered by at least 37 agencies of the Government of Pakistan

Government of Pakistan

The Government of Pakistan is a federal parliamentary system, with an indirectly-elected President as the Head of State and Commander in Chief of the Pakistani Armed Forces, and an indirectly-elected Prime Minister as the Head of Government. The President’s appointment and term are...

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The government is seriously indebted -- and only 1.9 million people in a country of 170 million filed tax returns at all in 2010. An estimated 10 million people are registered to pay taxes in Pakistan; the great majority don't pay a rupee. Some tax officials have resorted to employing transgendered people to "shame" delinquent tax evaders into settling bills.

Federal taxes

Federal taxes are administered by the Federal Board of Revenue

Federal Board of Revenue (Pakistan)

The Federal Board of Revenue is the semi-autonomous, supreme federal agency of Pakistan that is responsible for auditing, enforcing and collecting revenue for the government of Pakistan...

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Corruption

According to a 2002 study, 99% of 256 respondents reported facing corruption with regard to taxation. Furthermore, 32% of respondents reported paying bribes to have their tax assessment lowered, and nearly 14% reported receiving fictitious tax assessments until a bribe was paid.