Few points of suggestions for Tax Reforms:

1- For a limited time say for 2 years, Return filed u/s. 120 may be treated as final Assessment only on one condition. Taxpayers declares 100% original taxable revenue. In result no FBR official can open Audit cases against taxpayers. The declared version is final.

2- Removal of Indirect Taxes and implement a simple and unique tax collection system for collection of Direct taxes.

3- Introduce Simple Return for whole tax community along with one flat rate of tax.

4- Simplyfy the Withholding Tax Collection. Tax may be collected only from Section 148, 149, 155. Others maybe removed as these creats a burden over businessmen. Basically Government had shifted her burden to taxpayer to act as Tax collection agent on behalf of her, hence, escaped from duties, yet Harass the withholding agent in soma you ways. Should be soften.

5- After implementing these, the question will arise what FBR officials will do then? In opinion they will do the real work and that is BTB. Visits may be done door to door throughout Pakistan. Run awareness programs among people. Give them confidence to declare whatever they want, Government will not Harass them.

Apart from all of the above, in my opinion, people are eager to give tax for the betterment of their home land. But when they see corruption, they see their money is robbed in daylight, plus government officials ask bribes to resolve their planted issues u/s. 165/161/205/182 penalties etc they do not turn in as taxpayer at first, and if they become taxpayers, they declare their taxable profits suppressed resulting low tax payments or no payment at all. Because they know if Audit proceedings started, they have to give consideration under the table which immensely fracturing the trust of taxpayers over tax system.

Lastly but not least, these may help in reduce corruption and harassment which are key elements of this faulty system.

There are many other points as well but the above mentioned are the key ones in my opinion which will definitely enhance the trust of people over Government.