The budget brief 2019 contains a review of the economic scenario and highlights of the Finance Bill 2019 as they relate to direct and indirect taxes and certain other fiscal laws.
The provisions of the Finance Bill 2019
are generally applicable form 01 July
2019, unless otherwise specified.
The Budget Brief contains the
comments, which represent our
interpretation of the legislation and we
recommend that while considering their
application to any particular case
reference be made to the specific
wordings of the relevant statutes.
This publication will be updated, after
enactment of the Bill, to provide
comments on enacted provisions,
including changes in the proposals
contained in the Bill, the update will be
posted on our website
www.kpmg.com.pk subsequent to the
enactment of Finance Act, 2019.
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