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The Role of Circulars in Tax Law Interpretation


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The Role of Circulars in Tax Law Interpretation
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12-31-2024, 07:35 PM
The Role of Circulars in Tax Law Interpretation

In essence, an FBR circular is an official document issued by the Federal Board of Revenue (FBR) in Pakistan that provides guidance on the interpretation and application of tax laws. Purpose of Circulars: The Income Tax Ordinance 2001 empowers the Board (FBR) to issue circulars to provide guidance on the interpretation of tax laws. This […]


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