Taxation by Misrepresentation

A Comparative Study of Public Representatives' Income & Tax Declarations for 2012

Umar Cheema
Center for Investigative Reporting in Pakistan

Dedicated to the poor of Pakistan who subsidize the rich through indirect taxes

All rights reserved. No part of this report may be reproduced or transmitted in any form or by any means, electronic or mechanical, including photocopying, recording or information storage and retrieval system, without prior permission of the publisher. A joint publication of Sustainable Development Policy Institute (SDPI) and Center for Investigative Reporting in Pakistan (CIRP) 2013 by SDPI and CIRP

Author: Umar Cheema Researcher: Mohsin Kazmi Designer & Printer : The Art Group

ISBN: 976-969-8344-20-7

Sustainable Development Policy Institute 38-Embassy Road, G-6/3, Islamabad, Pakistan Tel: (92-51) 2278136 Fax: 2278135 Centre for Investigative Reporting in Pakistan Office # 15, 1st Floor, VIP Plaza, I-8 Markaz, Islamabad, Pakistan Email: query@cirp.pk

Table of Contents
1. 2. 3. 4. Introduction Tax in Focus Tax Debate and Political Parties 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

38 39 40 41 42 42 46 50 52 54 56 58 60 61 61 62 64 65 67 67

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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54 5%

Record Found

1016 95%

Record Not Found

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474 47%

542 53%

Tax Paid Not Paid

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14 30 4% 9% Having NTN Not NTN Record not Found 298 87%

43 11%

21 6%

Having NTN Not NTN 308 83% Record not Found

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5 3%
15 9%
5 3%

Having NTN Not NTN 148 88% Record not Found

7 6% 31 25% 86 69%

Having NTN Not NTN Record not Found

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4 6%

8 12%

Having NTN Not NTN Record not Found 53 82%

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PML-N Manifesto 2013: An annual tax directory will be published indicating the taxes paid and assessed during the last 3 years

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