The weakness of the national economy, the growing fiscal deficit, and the pressure of state needs demand an effective tax system that is both transparent and trustworthy. Unfortunately, in Pakistan, taxation is still largely viewed as a burden, whereas the reality is that without effective revenue collection, no state can maintain a stable administrative or economic structure.
In this context, the recent address by Judicial Member of the Appellate Tribunal Inland Revenue, Muhammad Mohsin Virk, at the Lahore High Court Bar Association was of exceptional importance. He not only highlighted the critical role of tax collection but also clearly outlined the responsibilities of all stakeholders involved in the system—taxpayers, lawyers, and state institutions.
Muhammad Mohsin Virk emphasised that taxpayers must submit accurate tax returns with honest intent, as misstatements or concealment of information eventually lead to serious financial and legal complications. He noted that negligence or bad faith in tax matters harms not only individuals but also undermines confidence in the entire system.
He also stressed the role of lawyers, stating that thorough preparation is essential when appearing in tax-related cases. Lawyers should present their arguments before the relevant authorities and courts in light of applicable laws as well as the judgments of the superior judiciary and the Supreme Court. Strong legal reasoning not only facilitates the delivery of justice but also helps curb unnecessary litigation and delaying tactics.
A particularly important aspect of Muhammad Mohsin Virk’s address was his proposal for continuity in tax policies. He rightly pointed out that frequent amendments to tax laws create uncertainty among taxpayers and damage the investment climate. He argued that before making any changes to tax legislation, consultations should be held with relevant sectors, taxpayers, and bar associations so that laws align with ground realities and can be effectively implemented.
In reality, the greatest challenge Pakistan faces today is not the number of laws but their instability and unpredictability. When there is no continuity in tax policies, taxpayers lose trust, widening the gap between the state and its citizens.
This moment calls for viewing taxation not as a punishment but as a national responsibility. The state must provide a transparent and fair system, lawyers must fulfill their professional duties with integrity, and taxpayers must adopt lawful and accurate reporting as a guiding principle. If continuity in tax policies, stability in laws, and fairness in implementation are ensured, the tax system can become a solid foundation for economic stability.
Muhammad Mohsin Virk is regarded as one of the leading experts in tax law, having acquired extensive and diverse experience at both the level of legal practice and judicial forums. As a renowned lawyer, he provided guidance in tax matters for many years, and as a Judicial Member of the Appellate Tribunal Inland Revenue, he has firsthand insight into tax disputes, administrative shortcomings, and legal gaps.
He has also been an Executive Member of the Supreme Court Bar Association, which extends his thinking beyond the judicial sphere to the relationship between the bar and the bench, legal policy-making and institutional reforms. This is why his suggestions for consistency, consultation and fewer amendments in tax policies are being taken with extraordinary seriousness by the legal community and the taxpayers.