Tax Book 2023

i

Syllabus CAF-6 OF ICAP

Objective

To provide basic knowledge in the understanding of objectives of taxation and core areas of Income Tax

Ordinance, 2001, Income Tax Rules 2002 and Sales Tax Act 1990 and Sales Tax Rules.

Learning Outcome

The candidate will be able to:

1 understand the objective of levy of taxation, and its basic concepts

2 understand the system of taxation in Pakistan

3 understand the historical background of taxation in Pakistan

4 understand constitutional provisions of taxation in Pakistan

5 understand and explain the basic ethics of taxation

6 understand and explain provisions of income tax law mainly relevant to individuals and association of

persons

7 understand and explain sales tax law relevant to operational level tasks.

Grid Weighting

Objective, system and historical background, constitutional provisions and

ethics

8 - 12

Income tax 60 - 70

Sales tax 20 - 30

Total 100

Syllabus

Ref

Contents Level Learning Outcome

A Objective, system and

historical background,

constitutional provisions

and ethics

a Basic concepts of taxation

1 Objectives 1 LO1.1.1: Comprehend the main objectives

of taxation

LO1.1.2: Justify taxation as means of

development.

2 Basic concepts 1 LO1.2.1: Understand the implication of

direct and indirect taxation.

3 System of taxation in Pakistan

(Income Tax, Sales Tax,

Federal Excise Tax, Capital

Value Tax, Customs)

1 LO1.3.1: Comprehend different kinds of

taxes and their scope including the powers

of provinces to legislate on taxes.

4 Historical background 1 LO1.4.1: State the history of taxation in the