Professional Documents
Culture Documents
Liaqat Ali
Land Record Officer
What is Agriculture Tax?
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As per the Agriculture census of Pakistan
2010, there are 8.26 Million farms in Pakistan
with an area of 21.41 Million hectors
The Contribution of Agriculture sector in GDP
is around 21%
Average farm wise tax collection for the year
2014-2015 amounted to Rs. 270 per acre per
annum
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Under the British rule in Sub Continent,
income tax including agricultural income tax
were imposed in 1860, much earlier than
Country such as Canada (1917), Australia
(1916)
The Government of India Act 1935,
transferred agriculture from Centre to
Provincies
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Taxation Enquiry Committee report 1960
Land Revenue Act 1967
Finance Supplementary Act 1977
Income Tax Ordinance 1979
Report of Prime Minister Task force on
Agriculture 1993
PLRA Ordinance 2016
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Land Ownership Tax
Upto 12.5 Acres No Tax
12.5 to 25 Acres Rs. 100/ Acre
26 to 50 Acre Rs. 250/Acre
50 Acre or More Rs. 300/Acre
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Income Level Tax
If total income is Less than No tax
Rs. 80,000
If total income does not exceed 5% to Rs.5000
Rs. 100,000
Income between Rs.100,000 to Rs. 7.5% + Rs. 5000 on over
200,000 Rs.100,000
Income between Rs. 200,000 and 10% + Rs.12,500 on over
Rs.300,000 Rs.200,000
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670
2007-08
760
2006-07
658
2005-06
615
2004-05
768
2003-04
623
2002-03
556
2001-02
671
2000-01
Province
Punjab
Contribution to (in %)
GDP GROWTH TAXES
Agriculture 22 10 1
Industry 25 30 63
Services 53 60 26
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Un-availability of accurate land records
Corruption
Tax evading attitude
Structural problems confronting agriculture
sector i.e. old cultivating methods
Lackluster Provincial Government approach
Political Intricacies i.e. Election Maneuvering
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LRMIS System
Capacity Building and Developing Expertise in
Provincial Revenue Department
Progressive Tax Collection (Earn more, Pay
more)
Updating land revenue laws
Innovative and technical cultivating methods
(cost effective)
Consistent policies
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