The government has changed the definition of a resident individual in the federal budget 2019-20.
Under the previous definition, a resident individual for a tax year was defined as a person who remained in Pakistan for a period of, or periods amounting in aggregate to, 183 days or more in the tax year or is an employee or official of the provincial or federal government posted abroad in the tax year.
ALSO READ
Budget 2019-20 Announced: Higher Salaries, Tax Adjustments & Fewer Subsidies
This definition has been amended to include a person present in Pakistan for a period of, or periods amounting in aggregate to, 90 days or above in the tax year.
Moreover, a resident is defined as a person who has remained in Pakistan for a period of, or periods amounting in aggregate to, 365 days or more in the four years preceding the tax year.
The government has also rolled out several measures to widen the tax net of the country.
Via: News
