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 doe…