MEMORANDUM OF TAX LAWS (SECOND AMENDMENT) ORDINANCE, 2019
06 January 2020
This Memorandum provides an overall overview of the major amendments made through the Tax Laws (Second Amendment) Ordinance, 2019 promulgated by the President of Pakistan on December 26th, 2019.
Clients are advised to consult the actual text of the Ordinance while interpreting the specific provisions and to consult our tax department for clear advice on specific issues. The provisions of the Ordinance are applicable immediately from the date of promulgation of the Ordinance.