Summary. In 2005, Pakistan adopted digital invoicing initiative to curb sales tax evasion and tax fraud so as to bridge the sales tax gap. In this write-up, the author, therefore, discusses significance of digital invoicing (e-invoicing) and rules for its implementation in Pakistan. Impact of digital invoicing on sales tax revenue on account of detecting and curbing evasion and fraud has also been highlighted.
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The writer studied Taxation Policy & Management at Keio University, Japan, and is serving as Additional Commissioner (Inland Revenue), Corporate Tax Office, Lahore.
