Amending Procedural Laws for Collection of E-taxation

The electronic transaction ordinance defines the certificated copies in which are to be presented for adjudication. Where any law requires or permits the production of certified copies of any records, such requirement or permission shall extend to print outs or other forms of display of electronic documents where, in addition to fulfillment of the requirements as may be specified in such law relating to certification, it is verified in the manner laid down by the appropriate authority.

The code of civil procedure should be amended to oblige the court to accept the endorsement rule as enunciated in the rule 4 and 5 Order XI of the Code of Civil Procedure Act 1908 as defined in section 12 of Electronic Transaction Ordinance 2002.

The power to summon as defined in subsection (1) of section 94 of Cr.P.C (Act V of 1898) should be extended so as to add the power of police to summon all persons who has committed offence under electronic transaction ordinance 2002.

My recommendations are that amendments should be made in section 95 of the Cr.P.C.( Act V of 1898) in manner as to add wordings of 'electronic document' and power of certification services provider defined in electronic transaction ordinance 2002, parallel with the power of possession of documents held by postal and telegraphic authorities and the similar types of amendments are recommended in subsection (1) of section 96 and in clause (a) to (e) of subsection (1) of section 99.

The section 510 of Cr.P.C. (Act V of 1898) should be amended for acceptance of the report of Certification council issued under section 21 of electronic transaction ordinance 2002.

The writer is an advocate of High Court and practicing immigration and corporate laws in Pakistan since September 2001. He is a self employed and pioneer in research on electronic commerce taxation in Pakistan. His articles were published widely in the critical areas of cyber crimes, electronic commerce, e-taxation and various other topics. He wrote LL.M thesis on titled "Legislation of electronic commerce taxation in Pakistan" in which he provided comprehensive legal proposals for statutory reconstruction of tax laws for purpose of imposition of taxation on e-business in Pakistan. Currently he is conducting is research on topic 'Electronic commerce taxation: emerging legal issues of digital evidence'.Author can be contacted by adil.waseem@lawyer.com

licensed cleaning services Winnetka ...
In The News:

Amazon Prime Air drone delivery plans to reach nearly 500 U.S. cities by the end of 2026, but your yard and ZIP code may determine eligibility.
The FBI reports nearly $21 billion in cybercrime losses for 2025, up 26%, as AI scams make fake voices and identities more convincing than ever.
Uber teen accounts now feature live video streaming from the driver's camera, but encrypted recordings stay on Uber's servers for up to 14 days.
Router firewalls and software firewalls serve different roles in protecting your home Wi-Fi from unwanted traffic and suspicious connections.
A Chrome extension with 70,000 users and a 4.7-star rating began injecting fake update warnings after a threat actor acquired and weaponized it.
Amazon's Alexa+ rolls out free to Fire TV devices across the U.S., but hands-free microphones and stored voice data raise key privacy questions.
Meta's new teen accounts settlement sets a default two-hour daily limit on Instagram and Facebook, plus night mode and school mode restrictions.
The CareCloud data breach exposed Social Security numbers, banking information and medical records belonging to more than 3.75 million people.
Waymo reveals its custom 5-nanometer chip and dual computing systems designed to take over instantly if the robotaxi's primary computer fails.
Identity theft now includes account takeover, phone hijacking and payment card exposure. Here's what to look for in identity theft protection services.
Stay up to date on the latest AI technology advancements and learn about the challenges and opportunities AI presents now and for the future.
The FBI and Justice Department seized domains tied to QScan and QTRouter, tools allegedly used by China-linked hackers to breach NASA and other agencies.
Uber Eats drone delivery launches later this year through a Zipline partnership, starting in Dallas and Houston with a goal of one million daily flights.
Medicare Open Enrollment scams start with data broker targeting months before October. Learn why August is the time to remove your personal info.
The World Humanoid Robot Games' crashes show how far the technology still needs to go to be useful, "Survivor" reality TV star and robotics scientist Christian Hubicki says.
X-Humanoid's TianGong Ultra ran 100 meters in 9.32 seconds at Beijing's World Humanoid Robot Games, beating last year's winner by more than half.
A tap-to-pay charity scam is turning small $15 or $20 donations into charges of nearly $5,000, with victims losing thousands before they notice.
Kurt Knutsson shares seven emergency preparedness lessons from surviving Hurricane Katrina inside a New Orleans hotel as conditions turned desperate.
A contractor stored credentials in a Google Doc set to "Anyone with the link," and Google Search autocomplete eventually surfaced the password string.
New Orleans 911 uses Carbyne AI to triage repeat auto crash calls, but strict limits keep human call-takers in control of all other emergencies.
A single card skimmer can generate $1 million in stolen funds, and Secret Service video shows criminals installing them in under two seconds.
ChatGPT, Meta AI and Google now use memory, connected apps and past chats to personalize ads and responses in ways most users overlook today.
MagicalAuth by Glide.id uses cryptographic SIM credentials to verify bank logins without sending SMS OTP codes that scammers can intercept or phish.
A humanoid robot named Lightning Bolt ran 100 meters in 9.39 seconds at the World Humanoid Robot Games in Beijing, edging Usain Bolt's record.
An AI agent using Claude AI canceled another person's gym booking after finding a security flaw in the reservation system's authorization checks.

Taxation of Isle of Man Companies from April 2006

At the present time a company incorporated in the Isle... Read More

Slash Tax when Buying a Business

When buying a business, how the "purchase price" is made... Read More

How Home-Based Businesses Can Avoid Giving Uncle Sam More than His Share

How Home-Based Businesses Can Avoid Giving Uncle Sam... Read More

Tax Trap #2 -- Double Taxation: Isnt Once Enough?

Have you been thinking about incorporating your small business or... Read More

How to Cut Duty Cost and Increase Profit as an Importer

Import duties continue to be significant elements in the cost... Read More

Fraudulent Tax Shelters ? KMPG Goes Down Hard

In the largest criminal tax case ever filed, KMPG has... Read More

Electronic Commerce Taxation and Pakistan

Assume a buyer in Pakistan downloads software from the Internet... Read More

Access to E-records by Taxing Authorities: A Case for Pakistan (Part II)

All tax authorities to e-commerce transactions should investigate the record... Read More

Get Uncle Sam To Pay $36,000 For Your Childs Education!

Let's assume that you would like to begin saving for... Read More

To Tax or Not to Tax - This is the Question

To tax or not to tax - this question could... Read More

Six Urban Myths About Taxation

Six Urban Myths ? Taxation"I am proud to be paying... Read More

Organizing Your Taxes

Does this scene sound familiar? It's April 7. You haven't... Read More

Donating Cars To Charity - New Tax Rules

On June 3, 2005, the IRS released guidance on charitable... Read More

Section 179 ? Tax Relief From Depreciation Rules

"Depreciation." For business owners, this word is the one most... Read More

Taxing Overseas Firms for SOX Compliance

The Sarbanes-Oxley Act, also called the Public Company Accounting Reform... Read More

Tax Time Tune Up

Excerpted from the new book, "How to Do Space Age... Read More

The Internet Tax Man Cometh

Q: I was contacted by the city tax collector to... Read More

Seven Key Tax Deductions for the Self Employed

As a sole proprietor, it's wise to familiarize yourself with... Read More

Small Businesses Filing Amended Federal Tax Returns to Recover Money

Small Businesses Filing Amended Federal Tax Returns to... Read More

State Tax Information

All states also have their own tax system. Typically there... Read More

SFR Substitute for Returns: IRS Action on Non-Filers

In the latest Star Wars episode, the evil empire executes... Read More

The Implications of Income Tax Charge on Estate Planning

OverviewIn the Pre-Budget Report of December 2003 the Chancellor Gordon... Read More

Tax Tips to Save Money on Taxes - Get the Corporate Kick and Save Loads of Money

Why a Corporation Helps Save You TaxesThe Tax Rates (Notice... Read More

Corporations Failing To Claim AMT Exemption Overpay Taxes By $11,000

Does your incorporated business pay alternative minimum tax ["AMT]? If... Read More

Employment Taxes ? Depositing With The IRS

If your business has employees, you must pay employment taxes.... Read More

move out cleaning service Buffalo Grove ...