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:
[email protected]
Table of Contents 1.
Introduction
09
2.
Tax in Focus
12
3.
Tax Debate and Political Parties
15
4.
Research Methodology
19
4.1 Limitations of the Study
20
Tax Record of Public Representatives:
21
5.
Table 5.1: NTN Status of Winning Candidates
21
Table 5.2: Comparison of Tax Declarations
22
Table 5.3: Comparison of Income Declarations
23
5.1: Lawmakers without NTNs
23
5.2: Tax Status of Lawmakers
26
Table 5.4: Taxpayers in National Assembly
27
Table 5.5: Taxpayers in Punjab Assembly
28
Table 5.6: Taxpayers in Sindh Assembly
28
Table 5.7: Taxpayers in KP Assembly
29
Table 5.8: Taxpayers in Baluchistan Assembly
29
5.3: Discrepancy in Tax Declarations
30
Table 5.9: A Snapshot of Tax Information
30
Table 5.10: MNAs Confornted by FBR on Tax Claims
31
Table 5.11: Members of Punjab Assembly Confronted on Tax Claims
31
Table 5.12: Members of Sindh Assembly Confronted on Tax Claims
32
Table 5.13: Members of KP Assembly Confronted on Tax Claims
33
Table 5.14: Members of Baluchistan Assembly Confronted on Tax Claims
33
5.4: Discrepency in Income Declarations
34
Table 5.15: Disputed Income Declarations by MNAs
34
Table 5.16: Disputed Income Declarations by MPAs of Punjab
35
Table 5.17:Disputed Income Declarations by MPAs of Sindh
35
Table 5.18: Disputed Income Declarations by MPAs of KP
36
Table 5.19: Disputed Income Declarations by MPAs of Baluchistan
36
Annexures I: MNAs without NTNs
38
Annexure II: Punjab Assembly MPAs without NTNs
39
Annexure III: Sindh Assembly MPAs without NTNs
40
Annexure IV: KP Assembly MPAs without NTNs
41
Annexure V: Baluchistan Assembly MPAs without NTNs
42
Annexure VI: Non-Taxpaying MNAs
42
Annexure VII:Non-Taxpaying MPAs in Punjab Assembly
46
Annexure VIII:Non-Taxpaying MPAs in Sindh Assembly
50
Annexure IX: Non-Taxpaying MPAs in KP Assembly
52
Annexure X: Non-Taxpaying MPAs in Baluchistan Assembly
54
Annexure XI:MNAs Having Disputed Tax Claims
56
Annexure XII:Punjab Assembly MPAs Having Disputed Tax Claims
58
Annexure XIII: Sindh Assembly MPAs Having Disputed Tax Claims
60
Annexure XIV: KP Assembly MPAs Having Disputed Tax Claims
61
Annexure XV: Sindh Assembly MPAs Having Disputed Tax Claims
61
Annexure XVI: MNAs with Disputed Income Declarations
62
Annexure XVII: Punjab Assembly MPAs with Disputed Income Declarations
64
Annexure XVIII: Sindh Assembly MPAs with Disputed Income Declarations
65
Annexure XIX: KP Assembly MPAs with Disputed Income Declarations
67
Annexure XX: Baluchistan Assembly MPAs with Disputed Income Declarations
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.
09
10
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14
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54 5%
Record Found
1016 95%
Record Not Found
22
474 47%
542 53%
Tax Paid Not Paid
23
24
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
25
5 3% 15 9%
5 3%
Having NTN Not NTN 148 88%
Record not Found
7 6% 31 25%
Having NTN Not NTN 86 69%
Record not Found
26
4 6%
8 12%
Having NTN Not NTN Record not Found 53 82%
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31
32
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34
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38
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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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