Djure Tax Solutions

⚖️ Strategic Advice. Solid Solutions. Lasting Success.

At Djure Tax Solutions, we are committed to delivering reliable legal, tax, and corporate consultancy services tailored to businesses, startups, and individuals. Our goal is simple — to provide practical solutions with professionalism, integrity, and results-driven expertise.

💼 Our Core Services:
✔️ Income Tax Registration & Filing
✔️ Sales Tax Registration & Compliance
✔️ ATL / STRN / NTN Assistance
✔️ Company Registration & SECP Compliance
✔️ Tax Litigation & Customs Advisory
✔️ PRA / SRB Registration Services
✔️ Trademark Registration & Protection
✔️ Contract Drafting & Review

With years of experience in legal and tax matters, we help clients navigate complex regulations with confidence and clarity.

📍 Chamber no 30-F, Madina Block, Near Bar Library, District Courts, Rawalpindi
📞 0327-5063883 | 0311-8165066
📧 [email protected]

Let’s build your success together.

🏛️ Landmark ATIR Decision for Pharmaceutical Sector

The Appellate Tribunal Inland Revenue (ATIR), Islamabad has delivered an important judgment providing major relief to pharmaceutical taxpayers regarding Sales Tax liability.

📖 STA No. 245/IB/2024 — ATIR Islamabad

🔍 Key Findings of the Tribunal:

✅ The 1% Sales Tax paid on pharmaceutical products constitutes a FINAL discharge of tax liability.

✅ No “Further Tax” can be imposed on supplies made to unregistered persons for these products.

⚖️ This ruling brings much-needed clarity and protection for pharmaceutical businesses by preventing additional and unjustified tax demands.

📌 Why This Decision Matters:
• Ensures fair treatment of taxpayers
• Clarifies the scope of Further Tax provisions
• Reduces unnecessary tax burden on the pharmaceutical sector
• Strengthens legal certainty for businesses

A significant victory for taxpayers and an important precedent in sales tax jurisprudence.

⚖️ Supreme Court of Pakistan Sets Major Precedent in Family Law
📖 PLD 2026 Supreme Court 91
👩‍⚖️ Dr. Seema Hanif Khan vs. Waqas Khan

In a landmark judgment, the Supreme Court held that a wife cannot be forced into khula by the courts when she never sought it herself.

🔹 Important Observations by the Supreme Court:

✅ Khula requires the wife's voluntary consent
✅ Cruelty includes emotional, mental & verbal abuse — not just physical violence
✅ Domestic abuse often occurs behind closed doors and may not have witnesses or medical proof
✅ Illegal second marriage without permission under Section 6 MFLO is sufficient ground for dissolution of marriage
✅ A woman's education, career, or independence cannot be termed “disobedience”
✅ Maintenance is a legal obligation of the husband — not conditional upon obedience

📌 Final Outcome:
✔ Marriage dissolved on ground of illegal second marriage
✔ Wife retained full dower (plot, gold & money)
✔ Maintenance awarded for the duration of marriage
❌ Lower court judgments set aside

This judgment is a significant step toward protecting women’s rights and ending patriarchal approaches in family litigation.

*🔴Sealing of a Shop in G-10 Markaz over POS Non-Integration🔴*

RTO Islamabad carried out an enforcement action in G-10 Markaz, Islamabad, resulting in the sealing of a business for non-compliance with tax regulations and failure to integrate with the FBR’s Point of Sale (POS) system.

The action was undertaken on the directions of the Chief Commissioner Inland Revenue (CCIR) and in pursuance of the orders of the Commissioner Inland Revenue (CIR), North Zone. The operation was conducted under the supervision of the Assistant Commissioner, North Zone, RTO Islamabad.

During the inspection, the business premises were found to be operating in violation of mandatory POS integration requirements, which are essential for ensuring transparency in sales reporting and proper tax compliance. Consequently, the premises were sealed in accordance with the applicable provisions of law.

FBR remains committed to enforcing compliance with tax laws and will continue such actions against businesses involved in tax evasion or non-compliance. All business owners are advised to ensure timely integration with the POS system to avoid legal consequences.

*🚨 Major Relief for Property Owners: Section 7E is Officially History Now! 🏛️🚫*

*The Federal Constitutional Court just struck down Section 7E of the Income Tax Ordinance, declaring it _ultra vires_ (unconstitutional). If you’ve been following this real estate rollercoaster, you know this is a huge deal.*

Rewind: What was Section 7E? 🤔
Introduced in the Finance Act 2022, Section 7E created a controversial tax on "deemed income" from real estate. Even if your (more than one) property was just sitting there generating zero rent, the law assumed it was generating an income equal to 5% of its fair market value—and slapped a federal tax on that imaginary money.

The Core Issue: A Constitutional Overstep** ⚖️
People were understandably frustrated, but the real issue was a legal one. Under Pakistan’s Constitution, the Federal Government has the authority to tax actual *income*, but taxing immovable property itself is strictly a Provincial power. Legal experts argued that by dressing up a property tax in the disguise of an "income tax," the federal government was overstepping its boundaries.

The Final Verdict 🏛️
The Federal Constitutional Court agreed. By ruling Section 7E *ultra vires* (which literally means "beyond the powers"), the Court confirmed that the federal government simply didn't have the legal authority to impose this specific tax.

This decision restores a clear constitutional boundary and brings a massive sigh of relief to property owners across the country! 🏠✨

⚖️ Battery Business Wins Big in Tax Case!

A significant development from the Lahore High Court, Multan Bench — where the tax treatment of battery dealers has been brought into the spotlight.

🔍 The core issue revolved around whether battery sales fall under FMCG distribution and qualify for reduced turnover tax.

📉 Outcome:
The appellate authority ruled in favor of the taxpayer, allowing taxation at a reduced rate applicable to FMCG distributors instead of the higher minimum tax rate.

💡 Key Takeaway:
Proper classification of your business activity can significantly impact your tax liability.

📌 If you're dealing in similar goods, this case could be highly relevant for you.

SC Rules CNIC (National Identity Card) blocking unconstitutional;

A significant legal principle has recently been reaffirmed by the Supreme Court of Pakistan in a judgment authored by 𝑱𝒖𝒔𝒕𝒊𝒄𝒆 𝑴𝒖𝒏𝒊𝒃 𝑨𝒌𝒉𝒕𝒂𝒓. The Court observed that in today’s world, a Computerised National Identity Card (CNIC) is not a luxury but an essential requirement for leading a normal life.

Therefore, depriving a citizen of this fundamental identity document cannot be treated as a routine exercise of judicial discretion. The Supreme Court further emphasised that Section 51 of CPC allows various modes of executing decrees, but not blocking CNICs. Blocking CNICs is not a permissible method under existing statutory provisions. Unless there is an explicit statutory provision in law, no court has the authority to order the blocking of a citizen’s CNIC.

The judgment also noted that where such power is intended, it must be specifically provided by law, as has been done through amendments in certain jurisdictions. This ruling reinforces an important constitutional principle: 𝐟𝐮𝐧𝐝𝐚𝐦𝐞𝐧𝐭𝐚𝐥 𝐜𝐢𝐯𝐢𝐥 𝐫𝐢𝐠𝐡𝐭𝐬 𝐚𝐧𝐝 𝐞𝐬𝐬𝐞𝐧𝐭𝐢𝐚𝐥 𝐥𝐞𝐠𝐚𝐥 𝐢𝐝𝐞𝐧𝐭𝐢𝐭𝐲 𝐜𝐚𝐧𝐧𝐨𝐭 𝐛𝐞 𝐜𝐮𝐫𝐭𝐚𝐢𝐥𝐞𝐝 𝐢𝐧 𝐭𝐡𝐞 𝐚𝐛𝐬𝐞𝐧𝐜𝐞 𝐨𝐟 𝐜𝐥𝐞𝐚𝐫 𝐥𝐞𝐠𝐚𝐥 𝐚𝐮𝐭𝐡𝐨𝐫𝐢𝐭𝐲.

👷‍♂️ This Labour Day, know your rights and stand strong.
Fair wages, safe workplaces, and dignity at work aren’t privileges—they’re your legal rights.

Happy Labour Day! 💼⚖️

State Bank of Pakistan Crypto Friendly Stance ...

Pakistan just changed the game for crypto.

State Bank now allows banks to open accounts for licensed crypto companies and their users.

What this means for you:
• Crypto is moving toward legal structure
You will start seeing regulated exchanges instead of grey market setups
• Banks can now work with crypto companies
But only those approved by PVARA
• Your funds will be kept separate
Customer money must stay isolated from the company’s funds
This reduces misuse risk
• No cash deposits or withdrawals
Everything will stay within the banking system
Full traceability
• Accounts will be PKR based
No interest, no lending against your crypto funds
• Strong monitoring
Banks must track activity and report suspicious transactions

What this means for exchanges:
• You must get a license from PVARA
No license, no banking access
• Full compliance required
AML, KYC, risk profiling, ongoing monitoring
• Separate client money accounts mandatory
No mixing with company funds
• You cannot use customer funds for lending or leverage
• You cannot operate freely without oversight anymore

Big takeaway:
Pakistan is not banning crypto.
It is forcing it into a regulated system.
If you are trading or building in crypto, this is a shift toward legitimacy.

📢 Clarification on Tax Treatment of Gifts within Family – Important Update

The Federal Board of Revenue, through Circular No. 10 of 2015, has provided much-needed clarity regarding the taxation of gifts of immovable property.

✅ Key Takeaway:
Gifts made between close family members — including spouse, parents, children, brothers, and sisters — are now considered genuine transactions.

💡 As a result:
➡️ No withholding tax under Section 236-K will apply on such transfers.
➡️ These transactions align with the principle of no gain / no loss under Section 79 of the Income Tax Ordinance, 2001.

🔍 This clarification resolves earlier confusion where tax was being withheld despite the nature of genuine family gifts.

📌 A significant relief for taxpayers engaging in bona fide family transfers.
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