Making tax reform outlast the budget

According to The Express Tribune, a column by a tax professional argues that Pakistan's main tax challenge has shifted from launching reforms to making them last beyond each budget. The writer draws this view from the High-Level International Dialogue on Taxation for Fiscal Sustainability held in Islamabad, which the ADB organised. The piece notes that the tax-to-GDP ratio was reportedly 10.3%, a figure it says signals progress without proving durability.

The plan spans a New Tax Operating Model, IRIS 3.0, digital production monitoring and e-invoicing, along with analytics, artificial intelligence and third-party auditors. According to the column, the IRIS 3.0 system is close to finalisation, while digital production monitoring has begun rollout. Electronic invoicing registrations reportedly cover a sizeable portion of the country's sales turnover, yet the writer cautions that these are not proof of outcomes.

The column argues that technology cannot fix unclear responsibilities, so each workflow should define ownership, timelines and correction mechanisms before digitisation. It also calls for performance measures beyond annual revenue, such as refund-processing time, cost of collection and system downtime. The writer says the reform should be judged on transparent evidence rather than endorsement or scepticism.