Reformed General Sales Tax in Pakistan

Journal
Hassan, B.; Sarker, T.K.
Pakistan
International VAT Monitor 2012 (Volume 23), No. 6
Format/Price
JournalUSD 45

In Pakistan, general sales tax (GST) is the main source of revenue for the government, but it is not a particularly efficient tax. In this article, the authors discuss the situation and the government’s proposal of 2010 to replace the existing GST by the reformed general sales tax (RGST). However, two years later, the new RGST Act has not yet entered into force.