Escolar Documentos
Profissional Documentos
Cultura Documentos
CGT
NCCPL
Presentation
1
Back Ground of CGT
Regime
2
Back Ground of CGT Regime
3
Back Ground of CGT Regime
Section 100(B) has been inserted in the Income Tax Ordinance, 2001.
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Overview and Procedures of CGT Regime
6
Overview and Procedures of CGT Regime
CGT Rates:
Tax Year Holding period less Holding period greater than
than 1 year 1 year but less than 2 years
2015 12.5% 10%
For holding period more than 24 - months no CGT will be
computed.
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Overview and Procedures of CGT Regime
9
Overview and Procedures of CGT Regime
CGT will be computed based on the transactions and their values taken
from the Systems of Stock Exchanges, Central Depository Company of
Pakistan Limited and clearing members in case of Foreign Institutional
Investors only.
Capital Loss in a Financial Year shall be Set Off against Capital Gain of
that Financial Year.
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Overview and Procedures of CGT Regime
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Overview and Procedures of CGT Regime
Annual Certificate to each Investor within Thirty Days from the End of
a Financial Year.
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Explanation and
Treatment of Market
and Non-Market Based
Transactions
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Explanation and Treatment of Market and Non-Market Based Transactions
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Explanation and Treatment of Market and Non-Market Based Transactions
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Explanation and Treatment of Market and Non-Market Based Transactions
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Explanation and Treatment of Market and Non-Market Based Transactions
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Explanation and Treatment of Market and Non-Market Based Transactions
New Shareholding in
the New Company
With the Same Date
of Acquisition of
Existing Company
25
Explanation and Treatment of Market and Non-Market Based Transactions
Tax treatment
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Thank you !
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