Implementation of VAT: Pakistan's Experience Mr. Shahid Ahmed Member (Sales Tax and Central Excise) Central Board of Revenue, Islamabad

This paper briefly traces the development of VAT in Pakistan. Starting from its historical context, the paper briefly discusses the issues of taxpayers' registration, adoption of basic threshold, structure of tax rate, audit and refund payments. It also encompass the contentious areas where the tax administration and taxpayers are trying to develop uniform solutions consistent with the overall philosophy of V AT. These areas include selection of audit including investigative audit and improvement in the tax compliance