Creating Legal Framework for E-commerce Taxation; non-tax statutes


We have to make amendments in existing substantive and procedural laws to make it compactable with changing technological advancement of e-commerce?

Amending Contract Act, 1872

I recommend the amendments in section 3 and 4 of contract Act 1872 so as to make the compactable with section 13, 14 and 15, of the electronic transaction ordinance 2002 related with attribute of communication, acknowledgement of receipt and time and place of the communication between the parties. Either additional section should be added for acceptance device of 'electronic communication', or words be added in matter connected with electronic communication relevant section 13,14 and 15 be evoked while interpretation of section 3 and 4 of contract Act 1872.

Amending Copyright Ordinance 1962Under section 10 of copyright ordinance 1962 should be amended to add the www publication as copyrightable work, I recommend here clause (d) of subsection 1 of section 10 be added to remove the inadequacy in copyright law.

Amending Custom Act,1969

We must remain vigilant against the WTO policy of zero tariffs so as to make our custom Act compactable with electronic communication and to stop avoidance taxation by the electronic commerce means. To discuss proposals of legislation at this moment is out scope of this thesis because all duties of the custom are subject to physical and visible goods.

Amending Bankers' book evidence act,1891

The section 6 of bankers' book evidence Act of 1891 should be amended by extending additional power to the inspecting income tax authorities to call for the record of the banks for the purposes of imposition of taxes.

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'.


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