Huzaima Bukhari and Dr Ikramul Haq
Lack of judicious balance between direct and indirect taxes, low tax-to-GDP ratio, huge budgetary gap and continuous increase in the miseries of people living below the poverty line have become permanent features of our economic scene. Non-collection of taxes from the rich and extending exemption/concessions to many through statutory regulatory orders (SROs) are the root cause of our crumbling tax system. Over 70% share of indirect taxes in overall collection of Federal Board of Revenue (FBR) proves beyond any doubt that the very purpose of redistribution of wealth as the main object of taxation is being defeated and nullified. While, the main incidence of the taxes is on the ordinary people, the beneficiaries of taxpayers' money are members of military-judicial-civil complex and public office holders who get enormous free perquisites and benefits. The state, captive in the hands of a few, is facing challenge to survive, because over the period of time parasitic elites have failed to deliver.
Levy of 22% sales tax with effect from 1 January 2015 on petroleum products at import and supply stages through an executive order [SRO 1152(I)/2014 dated 30 December 2014] is not only an undesirable act burdening the poor with more regressive taxation but is an open violation of Article 189 of the Constitution of Pakistan. The Supreme Court in Engineer Iqbal Zafar Jhagra and Senator Rukhsana Zuberi v. Federation of Pakistan and Others (2013) 108 TAX 1 (S.C.Pak.) held that "Parliament/Legislature alone and not the Government/Executive is empowered to levy tax. As far as delegation of such powers to the Government/Executive is concerned, the same is for the purpose of implementation of such laws, which is to be done by framing rules, or issuing notifications or guidelines, depending upon case to case, as we have come across some of the cases noted herein above. But in no case, authority to levy tax for the Federation is to be delegated to the government/executive. Therefore, arguments so raised by learned counsel have no force and the same are repelled hereby".
Taxation through executive orders is unconstitutional in view of Article 77 read with Article 162 of the Constitution of Pakistan. Through these SROs, the government bypasses the Parliament and commits open violation of the dictum of Supreme Court in the case of Engineer Iqbal Zafar Jhagra and Senator Rukhsana Zuberi v Federation of Pakistan and Others (2013) 108 TAX 1 (S.C. Pak) that says:
"It is well settled proposition that levy of tax for the purpose of Federation is not permissible except by or under the authority of Act of Majlis-e-Shoora (Parliament). Reference in this behalf may be made to the case of Cyanamid Pakistan Ltd V. Collector of Customs (PLD 2005 SC 495), wherein it has also been held that such legislative powers cannot be delegated to the Executive Authorities. Also see Government of Pakistan v. Muhammad Ashraf (PLD 1993SC 176) and All Pakistan Textile Mills Associations v. Province of Sindh (2004 YLR 192)".
There is overwhelming reliance on indirect taxation [even under the garb of income taxation through presumptive tax regime on a number of transactions] without evaluating its impact on the economy and life of the poor. In the face of declining direct tax-to-GDP ratio, our Finance Minister and FBR officials have beenmaking tall claims about "impressive" (sic) 17.9% increase in taxes in fiscal year 2013-14. The reality is that FBR overstated the collection: it collected only Rs. 2254.5 billion and not Rs. 2266.3 billionduring the fiscal year 2013-14, as claimed by the Finance Minister at various occasions, especially with his meeting with IMF, and in the FBR's Year Book 2013-14 [though with a note that it is a provisional figure. It means FBR's stalwarts intentionally overstated the collection!]. As pointed out time and again in these columns this is high time that the Public Accounts Committee orders forensic audit of FBR's affairs to verify claims of "wonderful 18% growth" in tax collection during the last fiscal year. Even this figure of Rs. 2254.5 billion includes not only blocked refunds of billions of rupees but also billions "received" as "advance not due" in order to show "higher collection".
On April 23, 2014, the Chairman FBR admitted before the Senate's Standing Committee on Finance that refunds of Rs 97 billion were due. The figure by the end of fiscal year 2013-14 must have been much higher. This was not the first time that FBR's Chief made such a confession. Way back in 2005, the then chairman admitted before Public Accounts Committee that refunds worth Rs 321 billon due to banks as on 30th June 2005 were not paid. He also admitted that collection for the financial year 2004-05 was overstated to the extent of Rs. 20 billion by securing advances. It was the duty of FBR to disclose the total amount of refunds due as on 30th June 2014 and not merely how much money was actually paid. The overstatement of collection on this account has become a permanent feature.
This jugglery of figures on the part of Ministry of Finance (MoF) is a national disgrace. It amounts to abuse of the system at the highest level. The allegations that top brass in MoF and FBR represent a team of skilful data manipulators, and that all of it has been done right under the noses of IMF and other donors, needs thorough probe by the parliament. Needless to emphasise that such malpractices distort the government's image and erode the already tarnished credibility of the country.
The collection of nearly Rs one billion of sales tax was mainly due to extraordinary surge in imports and raising sales tax rate from 16% to 17%-contribution of POL products alone in sales tax collection stood at 43%. A brazen misrepresentation of figures in Economic Survey 2014 and FBR Year Book 2013-14conceals the real sources of tax collections. In budget documents as well, taxes collected at source on goods, exports, contracts and services, which being full and final discharge, have been shown as direct taxes. In substance, these are indirect levies; their burden is passed on to the customers/clients.
There exists a mammoth gap in collection of income tax in Pakistan. According to Pakistan Telecommunication Authority (PTA), there were 139,198,479 mobile users as on 31st May 2014 (http://www.pta.gov.pk/index.php?Itemid=599). A huge population, approximately 70 million (if we exclude multiple and inactive subscribers), in 2013-14 paid 15% income tax (from 1st July 2014 it is reduced to 14%) and 19.5% sales tax on mobile bills (prepaid or post paid), but only 840,000 taxpayers filed income tax returns in 2013-if statements filed for presumptive taxes and salary returns are excluded, the actual number of business returns was below 500,000. In 2014, the number of filer is even less than 2013. Majority of the mobile users may not have taxable income yet they are burdened with undue liability. On the contrary, majority of rich just pay a fraction of income tax (withheld at source) on actual taxable incomes without even bothering to file income tax returns-in 2013 less than 15,000 non-salaried individuals admitted tax liability of Rs one million! FBR's Year Book 2013-14 does not utter a single word about it.
FBR has been persistently failing to meet budgetary targets for the last many years what to speak of realising the real revenue potential. Shahid Javed Burki in 'Provincial Rights and Responsibilities' [Journal of Economics, September 2010] opines that "about 40 million out of 170 million people in Pakistan have now succeeded in keeping their living standards from falling. Of these, about 15 million have improved their economic situation in spite of the sluggish economy." He further says that "some 15 million can be regarded as rich, another 25 million as belonging to the upper middle-class, another 65 million fall in the category of the lower middle-class; the remaining 65 million are desperately poor."
The tax system is not taxing the rich 15 million and income distribution disparities are rapidly widening. In the current year, number of tax returns filed till December 31, 2014, after many extensions, are less than 820,000. Track record of FBR shows remote possibility of collecting even Rs. 6 trillion in the next three years to give enough fiscal space both to the Centre and the provinces to come out of the present economic mess, thus providing some relief to the poor as well as trade and industry. Under the given scenario, federation-provinces tax tangle will continue and further taxation through local governments, when elected, would not serve any useful purpose-there will be no relief to the people. Rather tax burden accompanied with procedural complications will increase manifold.
Determination of a tax base capable of measuring an individual's ability-to-pay is a major problem of our tax system. This rule is incorporated in the form of progressive rate schedule for personal income tax, estate duty, and property tax in democratic countries. In Pakistan, we have gradually and deliberately moved away from progressive to regressive taxation. The mighty civil and military bureaucrats (now an integral part of our landed aristocracy by earning State lands as meritorious awards and rewards), industrialist-turned-politicians and greedy businessmen are paying meagre personal taxes whereas the poor people are subjected to pay sales tax of 17% to 22% and sometimes in addition to federal excise duty. The incidence of regressive taxes on the poor is making their lives a misery beyond imagination.
The present tax policies are detrimental to economy, social justice, business and industry. Those who possess more economic power (income and wealth) should contribute more to the public exchequer and vice versa. The ability-to-pay principle is regarded as the most equitable and just method of taxation and emphasized upon primarily for its redistributive role. In Pakistan, our rulers have completely deviated from this principle, which is in fact, a constitutional obligation of the government. The existing tax system protects the rich and exploitative elements that have complete monopoly over economic resources. There is no political will to tax the privileged classes. Pakistan has been facing a variety of challenges on economic front, namely, resource mobilisation, reduction in wasteful expenditures, curtailing fiscal and trade deficits and infrastructure development.
According to FBR's own admission, "the sales tax is the top revenue generating source of federal tax receipts. It constitutes 44% of the total net revenue collection. The gross and net sales tax collection during the year (2013-2014) has been Rs 1,034.5 billion and Rs 1,002.1 billion showing growths of 18.6% and 18.9% respectively over the collection of PFY (previous financial year). This significant performance can be attributable to the increased tax rate of sales tax from 16% in 2012-13 to 17% in 2013-14." This exposes the claim of wonderful achievement of growth in taxes. The growth is at the cost of poor who pay high taxes on POL products. Last year's share of POL in sales tax (domestic) was 45.6% [see Tables 3&4] The New Year (2015) gift from the rulers is extra 5% sales tax on POL products!
Pakistan's tax potential at federal level alone is about Rs 7 trillion. According to Household Integrated Economic Survey (HIES) 2011-12 conducted by Pakistan Bureau of Statistics, 5 million individuals have annual taxable income of Rs 1.5 million. If all of them file tax returns, income tax collection from them at the prevalent tax rates would be Rs 1650 billion. If income tax collected from corporate bodies, other than non-individual taxpayers and individuals having income between Rs 400,000 to Rs 1,000,000 is added, the gross figure would not be less than Rs 4500 billion-FBR collected only Rs 884 billion as direct taxes in 2013-2014 [Table 2].
Out of total direct tax collection, FBR received Rs 578,413 (62.5%) from withholding agents. In this area as well, massive corruption is prevailing with the connivance of tax officials-the withholding agents collect/deduct taxes and do not deposit in the government treasury, or the payer and the payee join hands to deprive the exchequer of billions of rupees with the connivance of corrupt tax officials.
Another shocking fact admitted in Year Book 2013-2014 is the dismal performance of FBR field officials in collecting income through their own efforts by employing forensic audit techniques, using third party information or utilising data collected by FBR over a period of time, about the rich and mighty who do not even bother to file tax returns. Figures contained in FBR's Year Book 2013-2014 show that out of total collection of direct taxes at Rs 884 billion, collection on demand was just Rs 80,582 million. It was Rs 89,427 million in 2012-13. This alone confirms the pathetic state of affairs prevailing in FBR where officers are getting double salary and honorariums.
Similarly, due to leakages in sales tax, federal excise and custom duties, the total collection is not more than 50% of actual potential [joint study of Andrew Young School of Policy Studies at Georgia State University and the World Bank]. FBR in 2013-14 collected Rs 1002 billion as sales tax, Rs 139 billion as federal excise and Rs 241 billion as customs duties. Collection under these heads should have been at least Rs 2500 billion. Target of Rs 7 trillion is achievable provided the mighty segments are properly taxed, tax machinery is overhauled, leakages are plugged and all exemptions to the privileged classes are withdrawn.
If existing tax gap is bridged, our revenue collection can reach Rs 7000 billion (Rs 3500 billion direct taxes and Rs 2500 billion indirect taxes) which could change the entire fiscal scene and fate of the nation. By collecting this amount, we can easily meet current expenditure, development and public welfare outlays-government requiring no internal or external borrowing would be able to retire debts in a few years as done by the Hungarian government. However, the dream of making Pakistan a self-reliant economy can never be realised unless the mighty state oligarchy is divested from its control over the resources and exploitative tools. Against the potential of Rs 7000 billion, FBR is assigned the target of only Rs 2810 billion and it collected only Rs 900 billion from July-November 2014. The collection during December 2014 will not be more than Rs 255 billion and that too by blocking refunds and taking "advance" from big companies.
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Table 1: Head-wise Revenue Target FY: 2014-15
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(Rs Billion)
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Heads Revenue Provisional Required
Target Collection Growth
2014-15 2013-14 (%)
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Direct Taxes 1,149 884.1 30.0
Sales Tax 1,206 1,002.1 20.3
FED 171 139.1 22.9
Customs 284 241.0 17.9
Total 2,810 2,266.3* 24.0
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Source: FBR Year Book 2013-14
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Note: The actual collection in 2013-14 was Rs 2254.5 billion as disclosed by the Finance Minister while chairing a meeting of National Finance Commission (NFC) on December 9, 2014 held to monitor the pace of implementation for 2nd biannual period (January-June 2014) of financial year 2013-14. No reason is yet given for overstatement of tax figures by FBR to the extent of Rs 11.8 billion, which is a huge amount. This figure fudging needs through probe.
The growth of economy, equitable distribution of resources and emphasis on welfare of the masses-providing them jobs, decent life and universal entitlements-alone can guarantee the progress and prosperity of any State. Presently in Pakistan, taxes are collected from the poor and are utilized to extend extraordinary benefits to militro-judicial-civil complex and businessmen-cum-politicians.
If all benefits, concessions and free perquisites given to militro-judicial-civil complex are replaced with a taxable consolidated pay package, government can cut down huge wasteful expenditure and the life of common man can be improved immensely by allocating adequate resources for meeting their social needs, especially that of the underprivileged sections.
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Table 2: Major Revenue Spinners (Direct Taxes)
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(Rs. Million)
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Revenue Heads 2008-09 Share 2009-10 Share 2010-11 Share 2011-12 Share 2012-13 Share 2013-14 Share
(%) (%) (%) (%) (%) (%)
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1. Out of Demand 77,166 16 98,529 17 72,182 11.1 129,976 15.7 89,426 11.4 80,582 8.5
a) Arrear Demand 16,260 21.1 19,829 20.1 15,259 21.1 16,529 12.7 9,138 1.2 12,707 1.3
b) Current Demand 60,906 78.9 78,700 79.9 56,923 78.9 113,447 87.3 80,288 10.2 67,875 7.2
2. Voluntary Payments 141,680 29.4 165,801 28.6 196,065 30.2 237,366 28.6 244,921 31.2 262,598 27.7
i) With Return 14,484 10.2 9,500 5.7 11,852 6 14,968 6.3 14,771 1.9 13,761 1.5
ii) Advance Tax 127,196 89.8 156,301 94.3 184,213 94 222,398 93.7 230,150 29.3 248,837 26.3
3. Total Withholding Taxes 242,137 50.2 295,249 50.9 357,836 55.1 420,457 50.7 436,088 55.5 57,841 6.1
1. Contracts 84,099 34.7 91,656 31 99,319 27.8 104,766 24.9 111,516 14.2 136,647 14.4
2. Imports 30,102 12.4 50,253 17 66,399 18.6 85,334 20.3 103,236 13.1 123,808 13.1
3. Salaries 26,991 11.1 34,073 11.5 45,581 12.7 57,339 13.6 50,056 6.4 64,552 6.8
4. Bank interest 16,119 6.7 19,937 6.8 23,584 6.6 33,824 8 35,339 4.5 40,475 4.3
5. Telephone/Mobile Phones 21,726 9 23,115 7.8 27,566 7.7 36,921 8.8 27,102 3.4 51,974 5.5
6. Exports 14,361 5.9 16,669 5.6 24,061 6.7 23,277 5.5 23,201 3 26,731 2.8
7. Dividends 6,565 2.7 9,283 3.1 12,003 3.4 16,986 4 19,191 2.4 24,182 2.6
8. Electricity bills 12,721 5.3 15,471 5.2 14,313 4 14,636 3.5 16,026 2 19,758 2.1
9. Cash withdrawal 11,338 4.7 12,886 4.4 10,630 3 12,538 3 12,440 1.6 19,063 2.0
Sub Total (withholding major heads) 224,022 92.5 273,343 92.6 323,456 90.4 385,621 91.7 398,107 50.6 507,190 53.5
Other Withholding 18,115 7.5 21,906 7.4 34,380 9.6 35,383 8.4 37,982 4.8 71,223 7.5
4. Misc 255 0.1 119 0 3,018 0.5 24,093 2.9 5,574 0.7 4,017 0.4
Gross Income Tax(1+2+3+4) 461,238 95.6 559,698 96.5 629,101 96.9 811,892 97.8 776,009 98.2 925,609 97.7
Refunds 38,798 54,204 46,678 91,561 53,397 63,711
Net Income Tax 422,440 505,494 582,423 720,331 722,612 861,899
Other DT 21,107 4.4 20,482 3.5 20,027 3.1 18,092 2.2 20,797 1.8 22,103 2.3
Gross DT 482,345 100 580,180 100 649,128 100 829,985 100 796,806 100 947,824 100.0
Refund DT 38,798 54,204 46,678 91,561 53,397 63,706
Net DT 443,547 525,976 602,450 738,424 743,409 884,118
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Source: FBR Biannual ReviewJanuary-June2013-14
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(The writers, partners in law firm, Huzaima & Ikram, are Adjunct Faculty at Lahore University of Management Sciences)
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Table 3: Major Revenue Spinners Sales Tax Domestic (Net)
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(Rs. Million)
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S.No. Commodities 2008-09 Share 2009-10 Share 2010-11 Share 2011-12 Share 2012-13 Share 2013-14 Share
(%) (%) (%) (%) (%) (%)
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1. POL Products 106,811 43.1 116,167 43.2 153,276 47.2 150,379 39.9 177,582 43.2 231,003 45.6
2. Services provided by Telecom. 50,099 20.2 44,709 16.6 52,658 16.2 49,131 13 18,320 4.5 4395 0.9
3. Natural Gas 18,800 7.6 17,187 6.4 17,190 5.3 29,240 7.8 36,312 8.8 31,615 6.2
4. Services 6,460 2.6 16,796 6.2 20,655 6.4 17,410 4.6 6,245 1.5 712 0.1
5. Fertilizers 48 0 92 0 3,796 1.2 13,197 3.5 15,615 3.8 24,034 4.7
6. Sugar 12,102 4.9 9,377 3.5 7,275 2.2 12,731 3.4 8,307 2 9,189 1.8
7. Cigarettes 9,644 3.9 10,933 4.1 11,527 3.5 12,522 3.3 10,909 2.7 17,672 3.5
8. Electrical Energy 8,145 3.3 5,901 2.2 8,191 2.5 9,841 2.6 8,910 2.2 19,945 3.9
9. Aerated Waters / Beverages 5,097 2.1 6,987 2.6 8,342 2.6 8,432 2.2 10,750 2.6 13,536 2.7
10. Cement 4,697 1.9 3,966.00 1.5 4,862 1.5 8,049 2.1 10,909 2.7 20,106 4.0
11. Tea 3,671 1.5 4,767 1.8 5,671 1.7 1,069 0.3 403 0.1 8,352 1.6
12. Scraps of Iron or Steel (Ship Breaking) 538 0.2 1,942 0.7 2,160 0.7 3,644 1 3,433 0.8 4,805 0.9
13. Motor Cars 1,804 0.7 2,856 1.1 2,503 0.8 2,394 0.6 3,178 0.8 3,802 0.8
14. Auto Parts 1,682 0.7 2,305 0.9 2,483 0.8 2,310 0.6 2,529 0.6 2,358 0.5
15. Iron & Steel Products 1,794 0.7 285 0.1 4,370 1.3 2,585 0.7 1,836 0.4 3,107 0.6
Sub Total 227,916 91.9 241,680 89.8 304,959 93.9 322,934 85.7 315,238 76.4 394,631 77.9
Other sectors 20,113 8.1 27,422 10.2 19,750 6.1 53,830 14.3 97,459 23.6 112,149 22.1
Sales Tax (Dom) Net 248,029 100 269,102 100 324,709 100 376,764 100 412,697 100 506,780 100.0
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Source: FBR Biannual Review January-June 2013-14
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Table 4: Major Revenue Spinners Sales Tax (Imports)
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(Rs. Million)
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S.No Ch Commodities 2008-09 Share 2009-10 Share 2010-11 Share 2011-12 Share 2012-13 Share 2013-14 Share
(%) (%) (%) (%) (%) (%)
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1 27 POL Products 76,081 37.3 99,514 40.2 110,543 35.8 157,278 36.5 156,324 36.3 16951 3.4
2 15 Edible Oil 17,824 8.7 18,709 7.6 28,598 9.3 34,898 8.1 32,261 7.5 33854 6.8
3 87 Vehicles (Non-Railway) 10,736 5.3 16,089 6.5 19,795 6.4 28,100 6.5 26,793 6.2 27834 5.6
4 39 Plastic Resins etc. 16,606 8.1 18,779 7.6 24,575 8.0 26,102 6.1 20,598 4.8 27834 5.6
5 84 Machinery and Mechanical Appliances 6,813 3.3 8,137 3.3 12,640 4.1 22,638 5.3 19,533 4.5 26096 5.3
6 72 Iron and Steel 15,117 7.4 17,541 7.1 19,010 6.2 21,809 5.1 21,745 5.1 27595 5.6
7 31 Fertilisers 30 0.0 11 0.0 1,769 0.6 18,900 4.4 10,554 2.5 12842 2.6
8 85 Electrical Machinery 5,883 2.9 6,506 2.6 9,664 3.1 14,099 3.3 14,515 3.4 6473 1.3
9 29 Organic Chemicals 5,917 2.9 6,778 2.7 8,374 2.7 9,582 2.2 9,964 2.3 13300 2.7
10 12 Oil Seeds and Oleaginous Fruit etc 3,763 1.8 6,419 2.6 6,437 2.1 8,858 2.1 6,212 1.4 5606 1.1
11 48 Paper & Paperboard 5,829 2.9 4,909 2.0 7,964 2.6 7,377 1.7 5,879 1.4 7367 1.5
12 28 Organic/Inorganic Chemicals 1,419 0.7 1,598 0.6 2,204 0.7 6,470 1.5 6,932 1.6 6473 1.3
13 38 Misc Chemical Products 3,195 1.6 3,539 1.4 5,369 1.7 6,436 1.5 6,501 1.5 9008 1.8
14 40 Rubber Products 2,460 1.2 3,303 1.3 5,397 1.7 6,102 1.4 5,716 1.3 7589 1.5
15 09 Tea & Coffee 3,575 1.8 4,465 1.8 5,879 1.9 5,654 1.3 3,744 0.9 6757 1.4
Sub Total 175,247 86.0 216,297 87.5 268,217 86.9 374,303 87.0 347,271 80.7 235,579 47.6
Others 28,532 14.0 30,976 12.5 40,477 13.1 56,103 13.0 82,571 19.2 259,772 52.4
Gross 203,778 100.0 247,273 100.0 308,694 100.0 430,406 100.0 429,842 100.0 495,351 100.0
Refund/Rebate 63 26 46 8 11 21
Net 203,715 247,247 308648 430399 429,831 495,330
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Source: FBR Biannual Review January-June 2013-14
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Table 5: Major Revenue Spinners (Federal Excise Duty)
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(Rs. Million)
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S.No. Commodities 2008-09 Share 2009-10 Share 2010-11 Share 2011-12 Share 2012-13 Share 2013-14 Share
(%) (%) (%) (%) (%) (%)
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1. Cigarettes 36,860 31.4 44,748 35.9 47,070 34.3 53,492 43.6 62,010 51.8 72,089 51.8
2. Natural Gas 5,701 4.9 6,205 5.0 11,656 8.5 12,032 9.8 11,588 9.7 12,130 8.7
3. Cement 17,618 15.0 15,764 12.6 15,469 11.3 12,686 10.3 10,929 9.1 11,211 8.1
4. Services 17,485 14.9 16,062 12.9 11,056 8.0 10,425 8.5 13,286 11.1 20,031 14.4
5. Beverages 10,587 9.0 11,374 9.1 9,148 6.7 7,920 6.5 9,121 7.6 12,518 9.0
6. POL Products 4,121 3.5 4,799 3.8 5,110 3.7 5,839 4.8 177 0.1 0 0
7. 1% Special Excise Duty 14,159 12.0 16,084 12.9 24,614 17.9 4,440 3.6 - - - 0
Sub- Total 106,531 90.6 115,036 92.2 124,123 90.4 106,834 87.1 107,111 89.6 127,978
92.0
All Other 10,999 9.4 9,773 7.8 13,233 9.6 15,869 12.9 12,491 10.4 11,109
8.0
Gross 117,530 100.0 124,809 100.0 137,356 100.0 122,703 100.0 121,117 100.0 139,087 100.0
Refund 75 25 3 239 153 2
Net 117,455 124,784 137,353 122,464 120,964 139,085
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Source: FBR Biannual Review January-June 2013-14
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Table 6: Major Revenue Spinners (Customs Duties)
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(Rs. Million)
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S.No Ch Commodities 2008-09 Share 2009-10 Share 2010-11 Share 2011-12 Share 2012-13 Share 2013-14 Share
(%) (%) (%) (%) (%) (%)
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1 87 Vehicles 17,554 11.2 25,234 15.2 28,097 14.5 43,090 19.1 42,306 17.0 36,314 14.5
2 27 POL Products 19,369 12.4 19,021 11.5 21,402 11.1 17,554 7.8 20,399 8.2 16,761 6.7
3 15 Edible Oil 17,134 11.0 15,512 9.3 17,263 8.9 18,417 8.2 20,247 8.1 20,659 8.3
4 84 Mechanical Appliances 13,794 8.8 10,468 6.3 10,929 5.7 11,606 5.1 12,363 5.0 13,742 5.5
5 85 Electrical Machinery 13,334 8.5 9,443 5.7 9,528 4.9 9,928 4.4 10,396 4.2 11,326 4.5
6 39 Plastic Resins etc. 6,784 4.3 7,219 4.3 8,832 4.6 8,807 3.9 8,821 3.5 11,056 4.4
7 72 Iron and Steel 7,887 5.1 8,370 5.0 7,574 3.9 7,813 3.5 7,057 2.8 5,820 2.3
8 48 Paper & Paperboard 5,120 3.3 4,860 2.9 7,277 3.8 6,574 2.9 5,173 2.1 5,900 2.4
9 54 Textile Materials 1,782 1.1 2,331 1.4 4,453 2.3 4,289 1.9 3,396 1.4 4,826 1.9
10 29 Organic Chemicals 3,743 2.4 3,794 2.3 3,923 2.0 3,873 1.7 3,917 1.6 4,337 1.7
11 09 Tea & Coffee 2,193 1.4 2,736 1.6 3,542 1.8 3,548 1.6 3,731 1.5 3,714 1.5
12 55 Staple Fibres 1,341 0.9 1,742 1.0 3,213 1.7 3,328 1.5 3,127 1.3 3,948 1.6
13 04 Dairy Produce, Eggs, Honey 1,010 0.6 1,371 0.8 2,769 1.4 2,479 1.1 2,235 0.9 - 0.0
14 32 Dyes and Paints 2,238 1.4 2,418 1.5 2,681 1.4 2,538 1.1 2,671 1.1 3,611 1.4
15 69 Ceramic Products 2,029 1.3 1,899 1.1 2,024 1.0 2,414 1.1 2,223 0.9 3,430 1.4
Sub Total 115,311 73.9 116,418 70.1 133,507 69.0 146,258 64.9 148,062 59.3 145,444 58.2
Others 40,738 26.1 49,637 29.9 59,873 31.0 79,102 35.1 101,759 40.7 104,286 41.8
Gross 156,049 100.0 166,056 100.0 193,380 100.0 225,360 100.0 249,821 100.0 249,730 100.0
Refund/rebate 7,646 5,783 8,527 8,454 10,362 8,732
Net 148,403 160,273 184,853 216,906 239,459 240,998
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Source: FBR Biannual Review January-June 2013-14
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