On 4 August 2022, the Pakistan government decided to withdraw the fixed tax regime for small (non-Tier 1) retailers. Introduced as part of the Finance Act 2022, the fixed tax regime is based on the taxpayer's commercial electricity bill, including a fixed tax of PKR 3,000 if the monthly bill does not exceed PKR 30,000, PKR 5,000 if the bill does not exceed PLR 50,000, PKR 10,000 if the bill does not exceed PKR 10,000, and up to PKR 200,000 for other retailers as may be notified. With the deci…