Taxpayers’ data was widely used from the boards of the boards of all four provinces and provincial accountant generals to calculate the annual cost of the Federal Board of Revenue (FBR) waiver.
The tax expenditure report 2025 states that the tax expenditure related to sales tax and customs duty has been derived from the data obtained from the FBRS official database (PRAL). However, to evaluate the income tax costs, especially from the income tax declarations, the data available in the FBRS database has some limits and this is not enough to accurately calculate the tax costs.
To identify this, additional data was requested from the FBR field formations.
In many cases, statistics were also obtained from various third party organizations.
The report contains a list of more than 80 organizations whose data was used in compilation. These include: Accountant General Pakistan Revenue; Alternative Energy Development Board; Aviation Division; Board of Investment; The bureau of migration; The controller of the accounts; Economic Affairs Division; Employees of old age benefits; Engineering Development Board; Export processing zone authority; Federal Employees Welfare and Group Insurance Fund; Finance Division; Military Accountant General, Rawalpindi; Military Lands and Cantonment Headquarters, Rawalpindi; Ministry of Energy (Power Division); Ministry or Foreign Affairs; Ministry of Marine Affairs; Ministry textile industry; National Logistics Cell, Rawalpindi; National Transmission and Dispatch Company (NTDC); Oil & Gas Development Company Limited (OGDCL); Oil & Gas Regulatory Authority (OGRA); Pakistan Agricultural Research Council; Pakistan Center for Humanity (PCP); Pakistan Council of Scientific and Industrial Research; Pakistan National Shipping Corporation; Pakistan Railway Headquarters, Lahore; Pakistan Software Export Board (PBEE); Pakistan Telecommunications Authority (PTA); Pakistan Water and Power Development Authority; Petroleum division; Prime Minister’s Office (Prime Minister’s Youth Program); Private Power & Infrastructure Board (PPIB); Registrar of ships and superintendent or light houses; Securities and Exchange Commission of Pakistan (SECP); State Bank or Pakistan (SBP); Privatization Commission of Pakistan; Earthquake Maintenance and Reconstruction Authority (ERRA); Accountant General, Balochistan; Accountant General, KPK; Accountant General, Punjab; Accountant General, Sindh; Board of Revenue, Balochistan; Board of Revenue, KPK; Board of Revenue, Punjab; Board of Revenue, Sindh; Postal Accounts, Directorate of Lahore; Department of Energy, Sindh; Treasury Department, Balochistan; Treasury Department, KPK; Finance Department, Punjab; Treasury Department, Sindh; Mines and Mineral Development Department (Sindh); Provincial Sports Board; Provincial textbook boards; The institution of social protection; Asset administration/mutual funding institutions; Commercial bank; Real Estate Investment Trust (Dolman City); Health insurance companies; National Investment Trust Limited; Pakistan Mortune Refines Co. Limited; Pakistan Stock Exchange; Pension funds (registered under a voluntary pension system); Private Pension Funds and Trust (registered with FBR); Providant Fund Institutions (Registered under the Providant Fund Act, 1925); Aga Khan Development Network; Association of builders and developers (Abd); China North Industries Corporation; China overseas Ports Holding Co. (Pakistan) Private Limited; Gwadar Free Zone Company (GFZC); Pakistani Foundation abroad; Pakistan Film Producers Association; Pakistan Science Foundation; Pakistan Software Houses Association for IT & ITES (P@SHA); Shipping companies; And the Women’s Chamber of Commerce and Industry.