Here is a presentation on the worry-some provisions introduced by Finance Act 2016 for Sales Tax registered persons especially manufacturers and exporters. Don't forget to read the "Point of Worry" at the bottom of each slide.

1. Finance Act 2016 (Pakistan)

2. Section 11 Assessment ofTax
Point to Worry: Now Withholding Agents Will be Harassed byTax Officers

3. Section 30 relates to appointment of differentTax Officers and their Powers
Point to Worry: NowTax Officers will interfere in business operations & sales

4. Section 33 General Penalties
Point to Worry: Now FBR can prescribe penalties by itself for any person
without needing approval from Parliament (Government)

5. Section 56B Disclosure of Information by Public Servant
Point to Worry: FBR and civil servants have been saved and public has
been legally stopped from discovery their operational errors and policy
mistakes