Name: Huzaima Bukhari
Address
Office: 		Huzaima & Ikram
Principal: 167-G/I, Johar Town,
Lahore-54770, PAKISTAN
Tel:     (92 42) 5300721
Fax:     (92 42) 5310721
 City: #14, 2nd Floor, Sadiq Plaza,
69-Sharae Quaid-i-Azam,
Lahore-54000, PAKISTAN
Tel:      (92 42) 6280015
Fax:      (92 42) 6365582
Email:     huzaima@brain.net.pk
 Website: http://www.paktax.com.pk
 
Residence:  105-A, Green Acres,
Raiwind Road,
Lahore 53700, Pakistan.
Tel:         (92 42) 5320985
Mob:       (92 300) 8463310
 Fax:        (92 42) 5320817 [call first]
Email:      huzaima@brain.net.pk
Website: http://www.paktax.com.pk
Educational Qualification:

                        LLB [University of London]

Bachelor of Arts [Karachi University]

Senior Cambridge in first division

Competitive Examination for Central Superior Services of Pakistan (18th position).

Experience:

Member Visiting Faculty of Lahore University of Management Sciences (LUMS) and Institute of Audit and Accounts.

Managing Director of Lahore Law Publications, a prestigious law house of Pakistan specialising in developing tax books and literature.

Tax & Business Consultant: After resigning from the Government service in 2003 started LLA Consultants, a prime organisation engaged in financial, business and tax consultancy services.

Author: numerous books on tax laws.

Editor, Weekly Tax Journal

Member, central superior services of Pakistan: from 18th October1984 to 12th September 2003. As a senior tax administrator, role and duties included quasi-judicial work, training of the staff, performance management and planning.19 years of practical experience as senior civil servant in the Federal Government of Pakistan working on various jobs involving the functions of personnel management and training in the Income Tax Department, Central Board of Revenue, Ministry of Finance. During the career received specialized training in public administration, public finance, taxation, industry, trade, accountancy, income tax law and business affairs which included one year training at the prestigious Civil Services Academy of Pakistan.15 years’ practical experience of teaching Income Tax and Wealth Tax Laws, Career Development, Organization Planning and Public Administration at the Directorate General of Training & Research [Direct Taxes], which is a Government-run institute for the training of newly inducted/serving officers of Income Tax department. Prior to joining the civil services of Pakistan, about 2 years teaching experience in a school where other duties were participation in recruitment of staff and policymaking process in evaluation of staff performance.

PUBLICATIONS:

                        Law & Practice of Income Tax

                        Section-wise commentary with case law and departmental instructions covering both Income Tax Ordinance, 2001 & repeated Ordinance in loose-leaf (two volumes) with regular up-dating service in printed form and through on-line facility. The book is unique in presentation and methodology. There is no comparable commentary that presents both judicial and departmental view of the law at one place. It covers all the vital areas of law and practice of income tax in Pakistan. The book is written in a reader friendly style to facilitate both professionals and the beginners alike.
 

                        Law & Practice of Sales Tax

                        In loose leaf, the book contains comprehensive section-wise analysis of various provisions with case law and departmental circulars/instructions etc. In two volumes, the book is backed by on-line updating facility and through printed replaceable pages. This is the first ever commentary on Sales Tax in Pakistan that is practical as well as lucid. It contains everything that one requires to understand about this vital and ever-expanding tax, especially after introduction of the VAT mode.
 

                        Principles of Income Tax Law

                        This book describes fundamental principles of interpretation relating to Income Tax Law in Pakistan.
 

                        Income Tax Master Guide

                        This is a compendium of statutory and regulatory law relating to direct taxes in Pakistan and is considered as the best reference book on the subject.
 

                        Wealth Tax Valuation Manual

                        This is a comprehensive commentary on capital taxation in Pakistan explaining the scope and method of evaluation of assets under the Wealth tax Act of 1963.
 

                        Double Taxation Agreements

                        This book in two volumes contains text of all double taxation agreements signed by Pakistan with different countries since 1947 and comprehensive commentary on each treaty and importance of double taxation agreements.
 

                        Income Tax Digest with Judicial Analysis (1886-2001)

                        A comprehensive and authentic section-wise and subject-wise digest of tax cases decided with judicial analysis since the inception of income tax in the Subcontinent in 1886.

E-BOOKS

1.     Direct Taxes in Pakistan

2.     Principles of Income Tax Law with International Tax Glossary

3.     Wealth Tax Valuation Manual with Wealth Tax Act & Rules

4.     Compendium of Income Tax Law

5.     Complete Double Taxation Agreements

ARTICLES

 

  1. Of terrorists and their proponents, The Post, July 24, 2008.
  2. Analysis: Delusions of growth and progress, The Post, July 22, 2008.
  3. Celebrating 'success', The News on Sunday, Political Economy, July 20, 2008.
  4. Agenda for national survival, The Post, July 18, 2008.
  5. USA: from great democracy to..., The Post, July 5, 2008.
  6. Rise of fascism and terrorism , The Post, July 1, 2008.
  7. Illicit drugs: The distribution channels, Business Recorder, June 26, 2008.
  8. Finance Bill 2008: Appalling regressive taxation, Business Recorder, June 24, 2008.
  9. Finance Bill 2008: Appalling regressive taxation, The Post, June 22, 2008.
  10. Unfair tax regime, Dawn, Economic and Business Review, June 16, 2008.
  11. Whither equality? The News, June 15, 2008.
  12. Apologists and ideologists of 'power', The Post, June 15, 2008.
  13. Federal Budget - No concern for economic justice, The News, June 13, 2008.
  14. Budget 2008-09 - Agonizing anomalies in Income Tax Law, The Business Recorder, June 10, 2008.
  15. Black money and economy, The Post, June 9, 2008.
  16. How to improve voluntary tax compliance, The Post [Vista], June 3-10, 2008.
  17. Injustice at the best, The News [Political Economy], June 1, 2008.
  18. Creating new tax paradigm, Dawn, Encounter, May 31, 2008.
  19. Budget 2008-09: Rapid growth and social justice, The Post, May 29, 2008.
  20. Constitution and democracy, The Post, May 22, 2008.
  21. War and development in tribal areas, Vista, The Post, May 20-26, 2008.
  22. Benefiting the rich, The News, May 15, 2008.
  23. Astringent legacy of May 12, The Post, May 15, 2008.
  24. Enough of revenue losses!, Business Recorder, May 12, 2008.
  25. Chronic poverty on the rise, Dawn, Encounter, May 10, 2008.
  26. Reasons behind the ‘Great Divide’, The Post, May 8, 2008.
  27. Of dictators and their cronies, The News, May 7, 2008.
  28. Restitution of judges: case for constitutional survival, Business Recorder, May 6, 2008.
  29. Restitution of judges, The Nation, May 6, 2008.
  30. For the rich only: Income and wealth disparities galore in our society, The News, May 4, 2008.
  31. Restitution of judges: case for constitutional survival, The Frontier Post, May 3, 2008.
  32. The politics of loan write-offs, The Post, May 1, 2008.
  33. Sham democracy, The News, April 28, 2008.
  34. Sharif-Zardari parleys on restitution of judges: in search of correct legal methodology, The Post and The Frontier Post, April 24, 2008.
  35. Who are beneficiaries of loan write-offs?, The News, April 22, 2008
  36. For a just tax system in Pakistan, The Post, April 22, 2008.
  37. Expending the tax base, The News, April 20, 2008.
  38. Why does FBR prepare Finance Bill?-I, Business Recorder, April 14, 2008.
  39. Why does FBR prepare Finance Bill?-II, Business Recorder, April 15, 2008.
  40. Who is creating confusion and why?, The News, April 13, 2008.
  41. Politics of hate and revenge, Dawn Encounter, April 12, 2008
  42. Taxation rights for provinces, Dawn, April 11, 2008.
  43. Road map for restitution of judges, The Post, April 8, 2008.
  44. Need of the hour: Some suggestions for resource generation, The News, April 6, 2008.
  45. Tax collection target 2007-08: a critical appraisal, Business Recorder, March 29, 2008.
  46. Direct and indirect taxes, The Post, March 28, 2008.
  47. Judiciary versus President : A case for Constitutional survival, The News, Special Edition  ‘Pakistan Resolution Day’, March 23, 2008.
  48. Fiscal Policy failures: Challenges galore, The News, March 23, 2008.
  49. Dawn of democracy?, The Post, March 21, 2008
  50. Judiciary: More than a poll promise, The News, March 9, 2008.
  51. How to restore deposed judges, Business Recorder & Frontier Post, March 4, 2008.
  52. Distortions in tax system, Dawn Economic & Business Review, P.V, March 3-9, 2008.
  53. Politics of loan write offs, The News, February 23, 2008.
  54. Treading a wrong path, The News, February 3, 2008.
  55. Growing menace of tax frauds-I, Business Recorder, January 31, 2008.
  56. Growing menace of tax frauds-II, Business Recorder, February 2, 2008.
  57. FBR: Inefficiency at its best, The News, January 20, 2008
  58. Burdening the poor only, The News, January 6, 2008.
  59. FBR Audit Plan: Rethinking required The News, December 16, 2007.
  60. Simply not enough, The News, November 25, 2007.
  61. Are we treading the right path, The News, November 11, 2007.
  62. Anti-Money Laundering Ordinance 2007: A half-hearted attempt, The News, September 23, 2007
  63. Countering tax evasion and money laundering, The News, September 9, 2007.
  64. Myth and facts about direct tax collections, Business Recorder, August 15, 2007.
  65. 60 years of judiciary: Endorsement to denial, The News, August 14, 2007.
  66. Interpreting a consolidating and amending law, Business Recorder, August 8, 2007.
  67. Restoration of Chief Justice of Pakistan: Victory for Rule of Law, Business Recorder, July 25, 2007.
  68. Cronyism v Rule of Law, Business Recorder, 30th July 2007 & The News, July 22, 2007.
  69. Finance Act 2007: Reflective of regressive taxation, Business Recorder, July 19, 2007.
  70. Tax burden on the poor, Dawn Economic & Business Review, Page. V, July 17-24, 2007.
  71. The drug trail, The News on Sunday, Political Economy, July 15, 2007.
  72. Finance Bill 2007 reflective of continuance of regressive taxation, Business Recorder, June 11, 2007.
  73. An Independent ‘Tax Foundation’, The News, June 10, 2007.
  74. For a fair tax system, The News, May 27, 2007.
  75. Taxing Times, The News, May 13, 2007.
  76. Breaking the shackles of “learned helplessness”, Business Recorder, April 16, 2007 and The Nation, April 17, 2007.
  77. The Helpless People, The News, April 15, 2007.
  78. A matter of ignorance, The News, March 18, 2007.
  79. Tax briefing to the General! Business Recorder, February 21, 2007.
  80. Tax Reforms: Why expensive foreign consultants? Business Recorder, January 10 & 11, 2007.
  81. Pakistan: Plundering Taxpayers’ money and Advocating Democracy! EurAsia Bulletin, Vol. 10, #11 & 12, November-December 2006, European Institute of Asian Study, Brussels.
  82. Sharia Taxation: dilemma and crisis of Muslim world, The Nation (Money Plus), December 4, 2006.
  83. Indirect levy in the garb of income tax, Dawn Economic & Business Review, Page. VI, October 16-22, 2006.
  84. Distortions in tax system, Dawn Economic & Business Review, Page. V, October 9-15, 2006.
  85. Section 111(4) of Income Tax ordinance, 2001: Criminal culpability behind tax evasion, Business Recorder, September 28-29, 2006.
  86. Incentives for widening tax base, Dawn Economic & Business Review, Page. V, September 25--October 1, 2006.
  87. 9/11 anniversary: US policies unveil hidden agenda, Business Recorder, September 13, 2006
  88. Refund procedure: a big joke with taxpayers, Business Recorder, July 3, 2006.
  89. Cumbersome refund procedures, Dawn Economic & Business Review, Page. V, June 26- July 2, 2006.
  90. Budget 2006-07: No concern for the poor of Pakistan, Business Recorder, June  17, 2006.
  91. Tax burden on the salaried class, Dawn Economic & Business Review, Page. V, June 12-18, 2006.
  92. Finance Bill : Great swing to regressive taxation, Business Recorder, June 9, 2006.
  93. Across the Board, The News, June 4, 2006.
  94. Budget consultation with Legislators, Dawn Economic & Business Review, Page. V, June 5-11, 2006.
  95. Making the CBR an autonomous body, Business Recorder, May 30, 2006.
  96. Inner story of “wonderful performance” of CBR: The quandary of tax collectors, Business Recorder, May 23-24,  2006.
  97. Salaried class in search of tax relief, Dawn Economic & Business Review, Page.VI, May 22-28, 2006.
  98. Tax Reform Agenda : Taxing Times, The Nation, May 15, 2006.
  99. Notions of inequality, The News, May 14, 2006.
  100. Removing anomalies from IT law, Business Recorder, May 13, 2006.
  101. Need for judicious tax balance between rich and poor, Business Recorder, May 9,  2006.
  102. E-merging trends, The News, April 23, 2006.
  103. Centre-provincial harmony: Equitable distribution of fiscal rights needed, Business Recorder, March 13, 2006.
  104. Think revenue anew, The News, March 5, 2006.
  105. Fast-track alternate dispute resolution system, Dawn Economic & Business Review, Page.VI, February 13-19, 2006.
  106. Improving alternate dispute resolution mechanism, Business Recorder, February 13, 2006.
  107. 2005: Year of Legal Shenanigans, The News, January 1, 2006.
  108. Rationalizing the tax base, Dawn Economic & Business Review, Page.I, December 12-18, 2005.
  109. A distorted tax-base fuelling poverty, Dawn Economic & Business Review, Page.V, December 5-11, 2005.
  110. Permanently ad hoc, The News, November 20, 2005.
  111. Central Board of the Rich, The News, November 13, 2005.
  112. Heavy burden of taxes to stay, Business Recorder, June 10-12, 2005.
  113. Expectation of salaried person from budget, Business Recorder, June 1,  2005.
  114. Pre-budget tax proposal: Neat returns, The News, May 29, 2005.
  115. Need for restructuring tax system, Business Recorder, May 19- 22, 2005.
  116. Anomalies and lacunae in I.T Ord 2001, Business Recorder, April 4 & 5, 2005.
  117. Rampant corruption and role of NAB, Business Recorder, February 18, 2005.
  118. Anomalies in the Income Tax Ordinance 2001, Business Recorder, February 3, 2005.
  119. Tax efficient model for corporate growth, Business Recorder, January 31, 2005.
  120. Need for paradigm shift, The News, January 16, 2005.
  121. Tax Reforms: Looking for Bush for inspiration, The Nation, January 3, 2005.
  122. Tax Reforms: Goals for 2005, Business Recorder, January 1, 2005.
  123. Tax Appellate System: Need for paradigm shift, Business Recorder, December 9, 2004.
  124. Voluntary Tax Compliance: Challenges & Solutions, Business Recorder, November 1-3, 2004.
  125. Impediments in seeking justice under Income Tax Law, Business Recorder, October 17, 2004 and The Nation, October 11, 2004.
  126. Extorting 'further tax' through delegated powers, Business Recorder, September 2, 2004.
  127. Uniformity in sales tax rules: a wolf in sheep's skin, The Nation, August 30, 2004.
  128. Faulty nature of draft income tax dispute resolution rules, Business Recorder, August 27 & 28, 2004.
  129. Finance Bill 2004: Changes in the right direction?, Business Recorder, June 15, 16 & 17, 2004.
  130. Tax exemptions for salaried persons, Business Recorder, October 25, 2003.
  131. Comments of Finance Act, 2003, Business Recorder, June 30 to July 3, 2003.
  132. Finance Ordinance 2002: Comments on indirect taxes, Business Recorder, June 20,2002
  133. Income Tax Ordinance 2001: Rescind and Re-promulgate, The Nation, 4th February 2002
  134. Income Tax Ordinance: Need for review and alteration, The Business Recorder, 23rd January 2002
  135. Income Tax Ordinance 2001: Anomalies, Discrepancies and Dichotomies, The Business Recorder, 24th November 2001.
  136. Income Tax Ordinance 2001: A critical and comparative study, The Business Recorder, 28th October 2001.
  137. Correct interpretation of Rule 8(8) of Wealth Tax Rules, 1963,  Tax Forum, February 2000.