Business Registration Procedure

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Business Registration Procedure

Step 1 : Reserve a company name online via the Securities and Exchange Commission of Pakistan (SECP) E-services website

Agency : Securities and Exchange Commission of Pakistan

Time to Complete : 1 day

Associated Costs : PKR 200

Step 2 : Pay the name reservation and company incorporation fees at the MCB Bank

Agency : Securities and Exchange Commission of Pakistan

Time to Complete : 1 day

Associated Costs : included in procedure 1 (name reservation fees) and procedure 3 (registration fees)

Step 3 : Obtain PIN for company registration

Agency : Securities and Exchange Commission of Pakistan

Time to Complete : Less than one day (online procedure)

Associated Costs : PKR 100

Step 4 : Complete online registration on the Securities & Exchange Commission of Pakistan (SECP) e-portal

Agency : Securities and Exchange Commission of Pakistan

Time to Complete : 2 Days

Associated Costs : See Comments

Step 5 : Open a bank account for tax registration

Agency : Bank

Time to Complete : 1 Day

Associated Costs : No charge

Step 6 : Apply for a national tax number (NTN) and register for income tax

Agency : Tax facilitation center of the Regional Tax Office (RTO) of the Federal Board of Revenue (FBR)

Time to Complete : 2 Days

Associated Costs : No charge

Step 7 : Apply for a Sales Tax Number (STN) with the Federal Board of Revenue (FBR)

Agency : Tax facilitation center of the Regional Tax Office (RTO) of the Federal Board of Revenue (FBR)

Time to Complete : 1 Day

Associated Costs : No charge

Step 8 : Register for Professional Tax with the Excise & Taxation Department of the District

Agency : Excise & Taxation Department of the District

Time to Complete : Less than 1 day (online procedure)

Associated Costs : No charge

Step 9 : Register with the SESSI or PESSI

Agency : Sindh Employees Social Security Institution (SESSI) or Punjab Employees Social Security Institution (PESSI)

Time to Complete – Sindh (SESSI) : 7 days (simultaneous with the previous procedure)

Time to Complete – Punjab (PESSI) : Less than 1 day (online procedure)

Associated Costs : No charge

Step 10 : Register with Employees Old-Age Benefits Institution (EOBI)

Agency : Employees Old-Age Benefits Institution (EOBI)

Time to Complete : 7 days (simultaneous with the previous procedure)

Associated Costs : No charge

Step 11 : Register under the West Pakistan Shops and Establishment Ordinance 1969 with the Labor Department of the District

Agency : Labour Department of the District

Time to Complete – Sindh: 7 days (simultaneous with the previous procedure)

Time to Complete – Punjab: Less than 1 day (online procedure)

Associated Costs : No charge

Procedure for Sindh

Procedure for Punjab

Step 12 : Register the appointed CEO with the SECP

Agency : Securities and Exchange Commission of Pakistan (SECP)

Time to Complete : Half a day (online procedure)

Associated Costs : PKR 400 for the cost of form 29

Completed Reform Actions of Lahore

Reform Actions	Reform Area	Agencies
Operationalize the Punjab Business Registration Portal, reducing number of days to register business entities from 18 to 2	Starting a Business	PITB
Design and implement public awareness campaign for Business Registration in Punjab	Starting a Business	PITB
Publish Punjab Business Registration statistics, including processing time	Starting a Business	PITB
Development of standardized by-laws between LDA and LG&CD/MCL in line with best international practices	Dealing with Construction Permits	LDA
Publish Construction Permit procedures, fees, binding timelines, Uploading of CP requirement checklists and required forms for all major types of projects	Dealing with Construction Permits	LG&CD-PB
Publish permitting statistics, including applications’ processing time on LDA and LG&CD/MCL websites	Dealing with Construction Permits	LDA
Develop a set of policies and procedures for LDA and LG&CD/MCL to ensure that mandatory inspections take place in practice.	Dealing with Construction Permits	LDA
Automation of all processes related to construction permits, including online application submission	Dealing with Construction Permits	LDA
Make standardized sale deeds available online.	Registering a Property	BOR-PB
Complete and publish standardized bye-laws between LDA and MCL	Dealing with Construction Permits	MCL
Online construction permits for warehouse availability at e-khidmat centers	Dealing with Construction Permits	MCL
Reduce the time to obtain building permit from 60 to 15 days	Dealing with Construction Permits	MCL
Notify binding service standards	Registering a Property	PLRA
Develop an independent complains resolution mechanism	Registering a Property	PLRA
Publish property registration statistics online	Registering a Property	PLRA
Develop standardized sale deeds	Registering a Property	PLRA
Removing procedure 2: Advertisement of a transaction in newspapers and inviting objections	Registering a Property	PLRA
Increase transparency of information index to 6	Registering a Property	PLRA
Property can now be registered in 18 days rather than 56 days and Number of procedures have been reduced from 7 to 4	Registering a Property	PLRA
Specimen sale deeds have been placed on PLRA’s website	Registering a Property	PLRA
Planned merger of two procedures: a) registration with social security and b) registration with labor department	Starting a Business	PITB
Enable combined registration with PESSI, Labour and E&T dept. on integrated platform (Business Registration Portal Punjab)	Starting a Business	PITB
Introduce and operationalize dedicated commercial bench at Lahore High and District Courts.	Enforcing Contracts	LHC
Link LDA system with Punjab LARIMS to expedite Procedure 1. Obtain letter from the relevant land owning authority confirming the land title from 2 to 1 day.	Dealing with Construction Permits	LDA
Reduction in cost of property registration from 5.2% to 4.2%	Registering a Property	PLRA
Improvement in Quality of Land Administration Index from 10.5 to 23.5	Registering a Property	PLRA
Dedicated website established: http://plra.punjab-zameen.gov.pk	Registering a Property	PLRA
Digital cadaster of Lahore prepared and available at: http://gisportal.punjab-zameen.gov.pk:81/lrmis_geo/	Registering a Property	PLRA
Automation of sub-registrar offices and integration with land records offices	Registering a Property	PLRA
Launch of standardised software application for registering property	Registering a Property	PLRA
Establishment of three (3) mediation centres in Lahore	Enforcing Contracts	L&PAD-PB
Introduction of Case Management System at Lahore High Court	Enforcing Contracts	L&PAD-PB
Establishment of District & Session’s Court website for case management	Enforcing Contracts	L&PAD-PB
Mainstream standardized sale deed usage in Punjab	Registering a Property	BOR-PB
Improve Transparency of information index in Punjab by ensuring that LESCO notifies its customers of a change in tariff ahead of the billing cycle.	Getting Electricity	LESCO
Introduce a set of measured to reduce a number of outages to enable Punjab to score on the Reliability of supply and transparency of tariff index	Getting Electricity	LESCO
Complete electronic database for checking for encumbrances (liens, mortgages, restrictions and the like) in Lahore and make it available online	Registering a Property	PLRA
Remove the property valuation form (PT-1) as a requirement from Water and Sanitation Agency (WASA) in Lahore.	Dealing with Construction Permits	LDA
Launch e-permit system for all construction types.	Dealing with Construction Permits	LDA
Improve the pre-screening of applications for construction permits. - Lahore	Dealing with Construction Permits	LDA
Link the systems of LDA with those of the land management authorities to expedite the obtainment of the proof of ownership.	Dealing with Construction Permits	LDA
Fully automate the process of paying stamp duties. - Lahore	Registering a Property	PLRA
Achieve full digitalization of ownership records and maps and continue improving the GIS system. - Lahore	Registering a Property	PLRA
Integrate data bases by linking PLRA and Excise Taxation Departments system to check property tax liabilities automatically.	Registering a Property	PLRA
Set up and enforce binding time limits on procedures to connect to the electricity grid. - Lahore	Getting Electricity	LESCO
Calculate System Average Interruption Duration Index (SAIDI) and System Average Interruption Frequency Index (SAIFI) inclusive of all power outages (including load-shedding). - Lahore	Getting Electricity	LESCO
Undertake a detailed study to understand the bottlenecks of the electrical connection process. - Lahore	Getting Electricity	LESCO
Streamline internal wiring inspection - Lahore	Getting Electricity	LESCO
Roll out full online application system, with an e-payment option. - Lahore	Getting Electricity	LESCO
Improve case management system at Punjab High and District Courts to address delays during the trial phase so to increase the Judicial Quality Index from 5 to 10.	Enforcing Contracts	LHC
Map court processes to identify sources of delay during commercial case resolution - Lahore	Enforcing Contracts	LHC
Design a plan to initiate automation of court processes - Lahore	Enforcing Contracts	LHC
Increase specialization of the judges dealing with commercial cases - Lahore	Enforcing Contracts	LHC
Provide continuous training to judges with jurisdiction over commercial matters. - Lahore	Enforcing Contracts	LHC
Remove the requirenment of NOC from EPA for low risk catagories (as in Karachi). Procedures #2, takes 15 days and costs PKR 10,000.	Dealing with Construction Permits	LDA
Roll-out the e-permit system in Lahore to all types of buildings and allow for e-payments.	Dealing with Construction Permits	LDA
Remove the requirments of obtaining NOC from Environmental Protection Agency by amending EPA & LDA building by-laws.(procedure#2, 15days, cost=10,000PKR) in collaboration with EPA.	Dealing with Construction Permits	LDA
Review procedures and eliminate unneccessary procedures in line with the best economy (Malaysia) (Malaysia=6, Khi=16, Lhr=19).	Dealing with Construction Permits	LDA
Merge procedures for water and sewerage connections (joint inspection) and reduce time for issuance of water & sewerage connection (currently 4 procedures and 34 days for the whole process).	Dealing with Construction Permits	LDA
Reduce time to receive completion certificate (19 days).	Dealing with Construction Permits	LDA
Allow external supervising engineer or a Govt. Agency to conduct risk-based inspections during construction (rather than only In-house engineer), for improving score (to 2 from 1) in Quality Control during construction index.	Dealing with Construction Permits	LDA
Introduce a Geographic Information System (GIS) for the electricity distribution network.	Getting Electricity	LESCO
Carry out analysis of over-compliance and ensure elimination of the procedure to obtain a PT1 form from E&T dept.	Registering a Property	E&T-PB
Increase awareness-raising efforts on recent reforms and clarify the legal requirements to avoid over-compliance and close implementation gaps.	Registering a Property	PLRA
Increase uptake of standardized sale deed placed online by PLRA to eliminate the need to hire a deed writer.	Registering a Property	PLRA
Conduct an assessment of court processes and legal framework for handling commercial cases to identify and address the underlying causes of delays.	Enforcing Contracts	LHC
Consider the creation of specialized commercial courts, divisions or benches in collaboration with Law Department.	Enforcing Contracts	LHC
Introduce case management practices to address delays during the trial process â€“ such as limiting excessive adjournments and enforcing time standards.	Enforcing Contracts	LHC
Improvement in the scores of Reliability of Infrastructure Index.	Registering a Property	PLRA
Approval of ADR Rules in Punjab.	Enforcing Contracts	L&PAD-PB
Issuance of process / summon thorough electronic means for Civil Courts in Punjab.	Enforcing Contracts	L&PAD-PB
Allow private firms to sign-off on the completion certificate, while ensuring the quality of professional qualifications in Lahore.	Dealing with Construction Permits	LDA
Ownership of property (Fard) can be checked online through: https://onlinefard.punjab-zameen.gov.pk/Client/RegisterNic.	Dealing with Construction Permits	LDA
LDA has automated the process of paying building permit and completion fee therefore these dues can now be paid via debit/credit card and ATM.	Dealing with Construction Permits	LDA
Water connection application can now be submitted along with building permit application at Lahore Development Authority.	Dealing with Construction Permits	LDA
Applicants can obtain electricity connection within 58 days for warehouse.	Getting Electricity	LESCO
Payment of Demand Note has been automated.	Getting Electricity	LESCO
Wiring test report can now be submitted along with electricity connection application.	Getting Electricity	LESCO
Ownership of property (Fard) can be checked online through for registering a property.	Registering a Property	PLRA
Time for execution and registration of a deed before the registration authority reduced from 15 to 8 days.	Registering a Property	PLRA
Punjab Land Records Authority has computerised and digitized cadastral plans in Lahore.	Registering a Property	PLRA
Punjab Land Records Authority has made the official statistics of the number of transactions available online.	Registering a Property	PLRA
Punjab Land Records Authority has record of all privately held land plots in Lahore.	Registering a Property	PLRA
Punjab Land Records Authority has mapped all privately held land plots in Lahore.	Registering a Property	PLRA
PLRA has made available online, the reports on land disputes and issues.	Registering a Property	PLRA
Following four reports can be generated about the competent court: (i) time to disposition report; (ii) clearance rate report; (iii) age of pending cases report; and (iv) single case progress report.	Enforcing Contracts	L&PAD-PB
Make available the following electronic case management tools for judges: (i)Laws, regulations and case law, (ii)Hearing Schedule, (iii)To send notifications, (iv)To track status of a case	Enforcing Contracts	L&PAD-PB
Make available the following electronic case management tools for lawyers: (i)Access laws, regulations and case law, (ii)To access forms to be submitted to the court, (iii)To receive notifications, (iv)To track status of a case.	Enforcing Contracts	L&PAD-PB
Punjab Government has introduced â€œThe Punjab Alternate Dispute Resolution Act 2019â€.	Enforcing Contracts	L&PAD-PB
The initial complaint can be filed electronically through a dedicated platform within the competent court.	Enforcing Contracts	L&PAD-PB
Introduction of online payment facility for Social Security Contributions by PESSI in Punjab.	Paying Taxes	PESSI
	Reform Area	Agencies

In Progress Reform Actions of Lahore

Reform Actions	Reform Area	Agencies
Introduce case management tools to allow filing, payment of court fees, and completion of litigation stages and assist the Lahore District Court and its district judges/court staff in managing new claims.	Enforcing Contracts	LHC
Introduce efficient rules for Commercial Court and accompanying Bench Book for Punjab	Enforcing Contracts	LHC
Ensure availability of online fee payment facility in Punjab	Starting a Business	PITB
Introduce provisions limiting adjournments at the Commercial Bench in Punjab to improve the Judicial Quality Index	Enforcing Contracts	LHC
Online issuance of Fard in Punjab	Registering a Property	PLRA
Online submission of Fard in Punjab	Registering a Property	PLRA
Re-engineer business processes for all construction types to allow the Lahore Development Authority (LDA) to get No Objection Certificates (NOCs) directly from the required agencies.	Dealing with Construction Permits	LDA
Improve the risk-based categorization of buildings and introduce a risk-based approach during the application phase and inspection phase. - Lahore	Dealing with Construction Permits	LDA
Allow architects to sign-off on the completion certificate for low-cost buildings, while ensuring the quality of professional qualifications. - Lahore	Dealing with Construction Permits	LDA
Provide option to pay the cost for the transformer and external work in installments in Lahore.	Getting Electricity	LESCO
Estalish a one window cell to reduce the turn around time for registration of property in Lahore. Set up counters of relevant agencies to ensure smooth flow of application process.	Registering a Property	PLRA
Fully automate the process of paying stamp duties in Lahore.	Registering a Property	PLRA
Reduce the time to obtain decisions on land disputes from the district courts.	Registering a Property	PLRA
Allow architects to sign-off on completion certificate for low-cost buildings, while ensuring the quality & Improve outsourcing of field inspections including completion certificates to Architects, Town Planners and Consultants registered with LDA.	Dealing with Construction Permits	LDA
Improve risk-based categorization of buildings and introduce a risk-based approach during the application phase and inspection phase.	Dealing with Construction Permits	LDA
Requirement by law to obtain an insurance policy to cover possible structural flaws or problems in the building once it is in use.	Dealing with Construction Permits	LDA
Introduce GIS for eliminating initial physical inspection of site.	Dealing with Construction Permits	LDA
Increase uptake of the E-permit system.		LDA
Introduction of online payment system through all banks.	Dealing with Construction Permits	LDA
Introduce a set of measures to reduce several outages.	Getting Electricity	LESCO
Reduction in timeframe of getting new connections of 58 to 48 (Involving 200 KVA transformers).	Getting Electricity	LESCO
Invest and introduce Smart Meters.	Getting Electricity	LESCO
Reduce time to less than one year on average to obtain a decision from the first-instance court for such a case (without appeal).	Registering a Property	BOR-PB
Fully automate the process of issuance of stamp duties.	Registering a Property	BOR-PB
Achieve full digitalization of ownership records and cadastral plans and continue improving the GIS system in Lahore.	Registering a Property	PLRA
Cases to be randomly and automatically assigned to judges.	Enforcing Contracts	LHC
Pretrial conference among case management techniques to be introduced by the competent court	Enforcing Contracts	LHC
Online court fee payment within the competent court	Enforcing Contracts	LHC
Limit the number of adjournments to 3 in commercial cases by amendment in CPC	Enforcing Contracts	PITB
Approval of commercial law and rules for operationalization of commercial court in Punjab	Enforcing Contracts	LHC
Increase up-take of case management system and court automation tools in commercial courts	Enforcing Contracts	LHC
Carry out service of process electronically for claims filed before the competent court.	Enforcing Contracts	LHC
Reduce filing and service timeframe to 6 days	Enforcing Contracts	LHC
Reduce trial and judgment timeframe to 118 days	Enforcing Contracts	LHC
Reduce enforcement of judgment timeframe to 40 days	Enforcing Contracts	LHC
	Reform Area	Agencies

In Progress Reform Actions of Karachi

Reform Actions	Reform Area	Agencies
Improve case management system at Sindh High and District Courts in increase the Judicial Quality Index from 6 to 10	Enforcing Contracts	SHC
Operationalize the Commercial Bench in Sindh High and District Courts	Enforcing Contracts	SHC
Introduce efficient rules for Commercial Court and accompanying Bench Book for Sindh	Enforcing Contracts	SHC
Revise Secured Lending legal framework to ensure compliance with DB methodology; Creation of integrated or unified legal framework for secured transactions	Getting Credit	SBP
Limit adjournments at the Commercial Bench in Sindh to improve the Judicial Quality Index	Enforcing Contracts	SHC
Introduce Sindh inter-government electronic procedure to obtain non-objection certificate (one government principle) to shift responsibility for the procedure from an applicant to government	Registering a Property	BOR-SD
Re-engineer business processes for all construction types to allow SBCA to get NOCs directly from the required agencies.	Dealing with Construction Permits	SBCA
Improve the risk-based categorization of buildings and introduce a risk-based approach during the application phase and inspection phase. - Karachi	Dealing with Construction Permits	SBCA
Allow architects to sign-off on the completion certificate for low-cost buildings, while ensuring the quality of professional qualifications. - Karachi	Dealing with Construction Permits	SBCA
Achieve full digitalization of ownership records and maps and continue improving the GIS system. - Karachi	Registering a Property	BOR-SD
Ensure full automation of the procedure to obtain the sales certificate. The Board of Revenue has introduced an initiative to automate the procedure and it should be implemented. - Karachi	Registering a Property	BOR-SD
Fully automate the process of paying stamp duties. - Karachi	Registering a Property	BOR-SD
Increase awareness-raising efforts on recent reforms and clarify the legal requirements to avoid over-compliance and close implementation gaps.	Registering a Property	BOR-SD
Reduce and Harmonize cost as LDA (11.5% in Karachi, 3.8% in Lahore).	Dealing with Construction Permits	SBCA
SBCA to introduce risk-based system for construction approvals and inspections, i.e., outsourcing inspection to private sector (like Australia) or to accredited bodies (like France & UK).	Dealing with Construction Permits	SBCA
Allow private firms to sign-off on the completion certificate, while ensuring the quality of professional qualifications in Karachi.	Dealing with Construction Permits	SBCA
Bottlenecks identified by K-Electric, to be taken up with relevant authorities in Sindh (1. Delays in issuance of Right of Way permissions from respective authorities in Karachi, 2. Delays in issuance of Certificate from Electrical Inspectorate Karachi).	Getting Electricity	SID
Fully automate the process of paying stamp duties in Karachi.	Registering a Property	BOR-SD
Approval of ADR Rules in Sindh.	Enforcing Contracts	SHC
Operationalize mediation centres in Karachi.	Enforcing Contracts	SHC
Consider the creation of specialized commercial courts, divisions or benches.	Enforcing Contracts	SHC
Introduce case management practices to address delays during the trial process â€“ such as limiting excessive adjournments and enforcing time standards.	Enforcing Contracts	SHC
Re-Engineer business processes for all construction types to centralize the obtaining of all NOCs from the required agencies.	Dealing with Construction Permits	SBCA
Roll-Out the E-Permit system in Karachi to all types of buildings and allow for E-Payments	Dealing with Construction Permits	SBCA
Consider allowing private firms to sign-off on the completion certificate, while ensuring the quality of professional qualifications.	Dealing with Construction Permits	SBCA
Reduce and harmonize cost.	Dealing with Construction Permits	SBCA
Introduce GIS for eliminating initial physical inspection of site.	Dealing with Construction Permits	SBCA
Customer interactive interface be developed for more proactive and transparent communication.	Getting Electricity	KE
New connection PMT cost revision will be formalized based on LT Aluminum Cable and other newer technology induction in the system.	Getting Electricity	KE
To get PFIP vendor registered/prequalified whereby customers may procure PFIP from listed/approved vendors as soon as they apply for new connection.	Getting Electricity	KE
Facilitating industrial consumers for getting right of way by signing mutual understanding (MoU) with agencies operating in industrial associations.	Getting Electricity	KE
KE to liaise with EIK Team (GoS Energy Department) so that applications for EIK are directly routed through online portal between KE & EIK. This will help reduce time.	Getting Electricity	KE
Availability of Grid Transformer loading integrated with geographical mapping for further linking to online application for load serving capacity intimation.	Getting Electricity	KE
NC Application registration process will be made available on KE Live App (Android).	Getting Electricity	KE
Technical Electrical Consultants will be pre-qualified by KE to ensure complete compliance to KE standards.	Getting Electricity	KE
Exploring financing option with Commercial Banks to facilitate customer with opportunity of deferred payment/installment at a predefined refinance rate.	Getting Electricity	KE
Reducing the cost of connection works and the security deposit for new connections.	Getting Electricity	KE
Launch of online application for issuance of Sale Certificate.	Registering a Property	BOR-SD
Deployment of web application and establishment of facilitation desk for property registration at all Peoples Service Centers in Karachi.	Registering a Property	BOR-SD
Implementation of e-Stamping in Sindh on the pattern of e-Stamping system of Punjab.	Registering a Property	BOR-SD
Introduction of e-payment system for online payment of stamp duty, registration fee & CVT.	Registering a Property	BOR-SD
Implementation of case management system in Revenue Courts of Board of Revenue Sindh.	Registering a Property	BOR-SD
Redesigning & restructuring of the website of Board of Revenue Sindh to make it easy to use for registrants.	Registering a Property	BOR-SD
Outsourcing of independent complaint resolution system.	Registering a Property	BOR-SD
In Karachi, establish a single-client-facing agency for land administration and integrate the databases and systems for land registration and cadaster.	Registering a Property	BOR-SD
Provide training for land registry and cadaster staff after the introduction of the new land administration system in Karachi	Registering a Property	BOR-SD
Mutation to be done through LRMIS	Registering a Property	BOR-SD
Improve the quality of land administration system by publishing official service standards on property transfers	Registering a Property	BOR-SD
Consider the creation of specialized commercial courts, divisions or benches	Enforcing Contracts	SHC
Introduce case management practices to address delays during the trial process – such as limiting excessive adjournments and enforcing time standards	Enforcing Contracts	SHC
Introduce pretrial conferences as a critical element of case management	Enforcing Contracts	SHC
Support the introduction of electronic filing of initial complaints and other court automation elements in commercial cases	Enforcing Contracts	SHC
Provide continuous training to judges with jurisdiction over business matters	Enforcing Contracts	SHC
Introducing financial incentives for the parties to attempt mediation	Enforcing Contracts	SHC
	Reform Area	Agencies

Completed Reform Actions of Karachi

Reform Actions	Reform Area	Agencies
Ensure effective implementation of existing timelines as per the NEPRA Performance Standards (Distribution) Rules, 2005	Getting Electricity	KE
Implement Supervisory Control and Data Acquisition (SCADA) system or an Incidence Management System (or any elements of these systems) to monitor outages and restore service	Getting Electricity	KE
Review and produce a list of current by-laws/regulations governing time limits to obtain electricity connection	Getting Electricity	KE
Establishment of One Window Operation at SBCA with simplified forms	Dealing with Construction Permits	SBCA
Introduction of a standardized sale deed	Registering a Property	BOR-SD
Enhance complaint management mechanism and develop feedback loops	Registering a Property	BOR-SD
Establish the Sindh Provincial Electronic One Stop Shop (PEOSS)	Starting a Business	SESSI
Establish and publicize binding service standards for all relevant authorities in charge of procedures	Dealing with Construction Permits	SBCA
Replace procedure 3 with a notification	Dealing with Construction Permits	SBCA
Expediting procedure 12 from 60 to 20 days	Dealing with Construction Permits	KWSB
Reduce the time to obtain building permit from 60 to 40 days	Dealing with Construction Permits	SBCA
Make property registration statistics available online	Registering a Property	BOR-SD
Make standardized sale deeds available online.	Registering a Property	BOR-SD
Complete automation of processes for registering property	Registering a Property	BOR-SD
Digitization of records to expedite procedure 7	Registering a Property	BOR-SD
Increase transparency of information index to 6	Registering a Property	BOR-SD
Reduce overall connection time from 215 to 190 days in Karachi	Getting Electricity	KE
Load calculator for end user to pre determine requirements	Getting Electricity	KE
Case tracking enabled online	Getting Electricity	KE
Reducing time for execution and registration of deed from 208 to 104 days (ambition to reduce to 16 days)	Registering a Property	BOR-SD
CP information available on SBCA website	Dealing with Construction Permits	SBCA
Enable combined registration with SESSI, Labour and E&T dept. on integrated platform (Business Registration Portal Sindh)	Starting a Business	PITB
Launch e-permit system for all construction types by automation of const. permits at SBCA including the electronic submission of applications.	Dealing with Construction Permits	SBCA
Mainstream standardized sale deed usage in Sindh	Registering a Property	BOR-SD
Make fee schedule for accessing maps of land plots made publicly available.	Registering a Property	BOR-SD
Complete electronic database for checking for encumbrances (liens, mortgages, restrictions and the like) and make it available online.	Registering a Property	BOR-SD
Improve Transparency of information index in Sindh by ensuring that KElectric notifies its customers of a change in tariff ahead of the billing cycle	Getting Electricity	KE
Introduce a set of measured to reduce a number of outages to enable Sindh to score on the Reliability of supply and transparency of tariff index	Getting Electricity	KE
Develop an independent complaints resolution mechanism related to issues of land and property registration in Karachi	Registering a Property	BOR-SD
Complete implementation of E-payments of social security contributions	Paying Taxes	SESSI
Link SBCA system (currently under development) with Sindh LARIMS to expedite the procedure to obtain letter from the relevant land-owning authority confirming the land title from 14 to 1 day	Dealing with Construction Permits	SBCA
Improve the pre-screening of applications for construction permits. - Karachi	Dealing with Construction Permits	SBCA
Set up and enforce binding time limits on procedures to connect to the electricity grid. - Karachi	Getting Electricity	KE
Calculate System Average Interruption Duration Index (SAIDI) and System Average Interruption Frequency Index (SAIFI) inclusive of all power outages (including load-shedding). - Karachi	Getting Electricity	KE
Provide option to pay the cost for the transformer and external work in installments in Karachi.	Getting Electricity	KE
Undertake a detailed study to understand the bottlenecks of the electrical connection process. - Karachi	Getting Electricity	KE
Streamline internal wiring inspection - Karachi	Getting Electricity	KE
Roll out full online application system, with an e-payment option. - Karachi	Getting Electricity	KE
Map court processes to identify sources of delay during commercial case resolution - Karachi	Enforcing Contracts	SHC
Design a plan to initiate automation of court processes - Karachi	Enforcing Contracts	SHC
Increase specialization of the judges dealing with commercial cases - Karachi	Enforcing Contracts	SHC
Provide continuous training to judges with jurisdiction over commercial matters. - Karachi	Enforcing Contracts	SHC
Ensure following the time limits of NEPRA for procedures to connect to the electricity grid (73 days).	Getting Electricity	KE
Reduce procedures time and cost in line with best country in DB Report for the relevant indicator, also compare timelines with LESCO and reduce them accordingly.	Getting Electricity	KE
Remove requirment of inspection from E& T Dept (Procedure #10), just like Punjab.	Dealing with Construction Permits	E&T-SD
SESSI to urgently operationalize e-payments of employer contributions, ensuring uptake of payments.	Starting a Business	SESSI
Reduce days to request water & sewerage connections (procedure#11, it takes 20 days to request water & sewerage connection).	Dealing with Construction Permits	KWSB
Re-engineer business processes for all construction types to centralize the obtaining of all NOCs from the required agencies.	Dealing with Construction Permits	SBCA
Review procedures and eliminate unnecessary procedures in line with the best economy (Malaysia) (Malaysia=6, Khi=16, Lhr=19).	Dealing with Construction Permits	SBCA
Strengthen service standards and time limits and make them publicly available online in Karachi.	Registering a Property	BOR-SD
In Karachi, ensure automation of the procedure to obtain the sales certificate (NOC).	Registering a Property	BOR-SD
In Karachi, review land-related procedures to identify bottlenecks and explore ways to streamline the deed execution, registration, and scanning processes.	Registering a Property	BOR-SD
BOR to enforce notification dated 27.02.2019 ensuring registry of properties in 03 days at all SROs of Karachi (DB Report-120 days).	Registering a Property	BOR-SD
Conduct an assessment of court processes and the legal framework for handling commercial cases to identify and address the underlying causes of delays in Karachi.	Enforcing Contracts	SHC
Online Construction Permit application submission on SBCA portal at http://smart.sbca.gos.pk/.	Dealing with Construction Permits	SBCA
Number of inspections for Category-1 projects reduced to two (2).	Dealing with Construction Permits	SBCA
Time to receive Completion Certificate reduced from 30 to 15 days.	Dealing with Construction Permits	SBCA
Time to obtain site inspection by K-Electric is reduced from 13 days to 8 days.	Getting Electricity	KE
To ensure transparency, breakup of new connection cost estimates along with complete Bill of Material and Load Assessment is being shared with customers.	Getting Electricity	KE
Cost of registering property reduced (Stamp Duty reduced from 2% to 1%; Registration Fee from 1% to 0.5% and Capital Value Tax from 2.5% to 1.5%).	Registering a Property	BOR-SD
Total time required for registration of property reduced to 6 days.	Registering a Property	BOR-SD
Availability of online complaint mechanism at Board of Revenue, Sindh.	Registering a Property	BOR-SD
Promulgation of law governing mediation & conciliation.	Enforcing Contracts	LDS
	Reform Area	Agencies

Completed Reform Actions of Federal Agencies

Reform Actions	Reform Area	Agencies
Rolling out Web Based One Customes (WeBOC) at border Custom stations	Trading Across Borders	FBR
Integrate WeBOC with banks for E-Payments of duty and taxes	Trading Across Borders	FBR
Approval of summary for implementation of National Single Window system in Pakistan	Trading Across Borders	FBR
INTRA: Integrate at least 4 more key regulatory authorities related to cross border trade in WeBOC	Trading Across Borders	FBR
SECP E-services- Establish data sharing mechanism between federal agencies	Starting a Business	SECP
Integrate banks into IRIS to allow for online payment of corporate income tax and GST	Paying Taxes	FBR
Remove separate procedure for name reservation	Starting a Business	SECP
Provide facility for online payment of fee	Starting a Business	SECP
Remove separate procedure for PIN generation	Starting a Business	SECP
Removing a procedure to open a bank account for tax registration	Starting a Business	FBR
Merger applying for NTN & STN at tax facilitation center of RTO of FBR.	Starting a Business	FBR
Remove Procedure to Register with Employees Old-Age Benefits Institution (EOBI)	Starting a Business	FBR
Remove Procedure to Register the appointed CEO with SECP	Starting a Business	SECP
Ensure implementation and dissemination of EPA de-notification of the requirement for obtaining NOC	Dealing with Construction Permits	EPA-PB
Reduce a total number of payments and implementing e-payments of GST on Services	Paying Taxes	FBR
Ensure availability of on-line payment facilities for duty, taxes and all other charges at the border.	Trading Across Borders	CUSTOMS
Integrate WeBOC with Plant Protection Department	Trading Across Borders	CUSTOMS
Integrate WeBOC with Animal Quarantine Department	Trading Across Borders	CUSTOMS
Reduce hours to prepare import/export documents from 55 to 20 (export) from 143 to 50 (import) through expansion of electronic document exchanges	Trading Across Borders	CUSTOMS
Amend the law to allow businesses to grant a non possessory security right in substantially all of its assets	Getting Credit	SBP
Extension of a security right to future or after-acquired assets	Getting Credit	SBP
Permitting general description of debts and obligations in collateral agreements	Getting Credit	SBP
Complete implementation of the Collateral Registry	Getting Credit	SBP
Registration of all functional equivalents in a notice-based collateral registry.	Getting Credit	SBP
Enable the secured creditors to be paid first when a debtor defaults outside an insolvency procedure.	Getting Credit	SBP
Reduce fee for registration of a small company	Starting a Business	SECP
Availability of online e-payments facility for paying business registration fees	Starting a Business	PITB
Integration of PTA on WeBOC	Trading Across Borders	CUSTOMS
Enact Credit Bureau Act, 2015.	Getting Credit	FBR
Additional requirements have been prescribed through 3rd, 4th and 5th schedules to the Companies Act, 2017.	Protecting Minority Investors	SECP
Listed Companies (Code of Corporate Governance) Regulations, 2017	Protecting Minority Investors	SECP
The Commission has prescribed detailed disclosures required to be made to the shareholders by the companies	Protecting Minority Investors	SECP
Enact Secured Transactions Act, 2016.	Getting Credit	SBP
Amend law to allow businesses to grant a non posessory security rights in a single category of movable assets, without requiring a specific description of collateral.	Getting Credit	SBP
Ensure 50% reduction of customs-related processing time at the borders (Karachi) through time release study	Trading Across Borders	CUSTOMS
Enable on-line payment of all taxes ? ensuring e-filing systems are effective and capable of handling e-filing in high volume	Paying Taxes	FBR
Complete integration of the SECP E-services with provincial Business Registration Portals to create an electronic one stop shop	Starting a Business	SECP
Ensure availability of online fee payment facility on the federal level	Starting a Business	PITB
Create a set of incentives to ensure uptake of the electronic business start-up in Sindh and Punjab	Starting a Business	P&D-PB
Ensure availability of online fee payment facility in Sindh	Starting a Business	SESSI
Enable collection and distribution of credit data from retailers or utility companies.	Getting Credit	SBP
Complete implementation of E-payments of social security contributions - Punjab	Paying Taxes	PESSI
Complete implementation of E-payments of pension contributions	Paying Taxes	EOBI
Improve risk-management system to reduce a number of physical audits	Paying Taxes	FBR
Establish and publish statistics on the number of land disputes in the first instance.	Registering a Property	BOR-SD
Analyze port processes to eliminate duplicate regulatory activities and shorten time to export and import.	Trading Across Borders	CUSTOMS
Review and improve the risk management system at Customs to achieve greater efficiency.	Trading Across Borders	CUSTOMS
Complete technical integration of SECP with Punjab and Sindh Business Registration Portals (data should be visible to SECP), and ensure issuance of registrations on the same day.	Starting a Business	SECP
Operationalize the secured transactions framework by adopting regulations for the ST Act in collaboration with SBP and M/o Finance.	Getting Credit	SECP
Address Q. 12 in STLR in collaboration with SBP- does the law allow parties to agree on out of court enforcement at the time a security interest is created?	Getting Credit	SECP
Simplify the registration for sales tax by eliminating the physical inspection at the business location and the biometric appointment (at the time of registration).	Starting a Business	FBR
Administrative measures to curtail use of port as a free storage area in consultation with Port Authorities and Terminal Operators.	Trading Across Borders	FBR
Conduct a review of the tax forms and documentary requirements and streamline the process to file and pay GST while continuing to improve Sales Tax Real Time Invoice Verifications.	Paying Taxes	FBR
Plan an outreach campaign to familiarize taxpayers with new systems and tax reforms.	Paying Taxes	FBR
Review and streamline internal processes at FBR for GST refunds to reduce processing time and introduce good financial management practices.	Paying Taxes	FBR
Strengthen risk-based categorization, improve efficiency, and monitor performance indicators to make sure that targets are met for GST and CIT audits (selection targets, and audit length).	Paying Taxes	FBR
Besides Custom fee, online payment facility to be extended for payment of all dues i.e., administrative fees, inspection and scanning fees at QICT.	Trading Across Borders	FBR
Operationalization of Secure Transaction Registry.	Getting Credit	SBP
Ensure online payments of Pension Contributions and provide sufficient data and contributors for DB Report 2021.	Paying Taxes	EOBI
Complete technical integration of SECP with EOBI, and ensure issuance of registrations on the same day. MOU to be signed between SECP and EOBI for data sharing.	Starting a Business	EOBI
Amendment in Consumer Service Manual, as suggested by LESCO (reducing days to 58 instead of 73, and online issuance and payment of Demand Note ).	Getting Electricity	NEPRA
BOR to publish service standards for property registration, updation of cadastre map and mutation (land records) on its web-portal.	Registering a Property	BOR-SD
Waiver of registration fee by Sindh Labour Department.	Starting a Business	SECP
Amendments in Companies Act 2017, to eliminate the company seal requirement.	Starting a Business	SECP
Address Q. 4 in STLR Index - may a security right extend to future or after-acquired assets, and does it extend automatically to the products, proceeds and replacements of the original assets.	Getting Credit	SECP
Address Q. 7 in STLR Index-Does a notice based collateral registry exist in which all functional equivalents can be registered. (amendment required in companies act 2017 as recommended in DB reform memo).	Getting Credit	SECP
Address Q.9,10 in STLR Index in collaboration with SBP- Are secured creditors paid first while businesses gets insolvent/liquidated.	Getting Credit	SECP
Reduction of documentations for export and imports.	Trading Across Borders	CUSTOMS
Notify Rules for Corporate Rehabilitation Act 2018.	Resolving Insolvency	SECP
Notify Rules for Corporate Restructuring Act 2016.	Resolving Insolvency	SECP
Amendment of rules to allow submission of application for discovery of documents or any category or classes of documents from the defendant (Section 6) of The Companies Amendments Ordinance 2020.	Protecting Minority Investors	SECP
Amendment of Rules to reduce the threshold for members to give notice of resolution to 5% from 10% - Section 140 of The Companies Amendments Ordinance 2020.	Protecting Minority Investors	SECP
Amendment in Section 227 of The Companies Amendments Ordinance 2020, for introduction of mandatory disclosure of remuneration package of directors and chief executive of a company.	Protecting Minority Investors	SECP
Amendment in Section 227 of The Companies Amendments Ordinance 2020 for broadening the ambit of powers of the court to declare any transaction void, if it suffers from conflict of interest on the part of the directorsâ€™ or is prejudicial to the interest of members, or award compensation in such cases.	Protecting Minority Investors	SECP
Amendment of Secure Transactions Act (2016 to 2020) permitting all types of debts and obligations can be secured between parties.	Getting Credit	SECP
Amendment of Secure Transactions Act permitting absolute priority to secured creditors, in case of default in insolvency or outside insolvency.	Getting Credit	SECP
Establishment of Secured Transaction Registry which is linked with the register of companies being maintained by the SECP under the Companies Act, 2017 through an integrated interface so that the users can see search results from both registries in real time.	Getting Credit	SECP
Appointment of Registrar of Secured Transaction Registry.	Getting Credit	SECP
Notified utility companies to be members of the Private Credit Bureaus enabling them to share their consumers' data with the Private Credit Bureaus.	Getting Credit	SECP
FBR will reduce the corporate income tax rate by 1% every year till 2023 for facilitating the companies.	Paying Taxes	FBR
FBR has implemented Audit Policy 2018, due to which percentage of cases exposed to corporate VAT Audit are reduced to 3.2%.	Paying Taxes	FBR
FBR has implemented Audit Policy 2018, due to which Percentage of cases exposed to corporate Income Tax audit reduced to 1.6%.	Paying Taxes	FBR
	Reform Area	Agencies

In Progress Reform Actions of Federal Agencies

Reform Actions	Reform Area	Agencies
Implementation of Integrated Trade and Transit Management Systems (ITTMS) project	Trading Across Borders	FBR
Reduce time to obtain VAT refund	Paying Taxes	FBR
FBR to devise a clear mechanism for refunds particularly to SMEs.	Paying Taxes	FBR
Extend the information covered by credit reporting service providers to include data from retailers or utilities.	Getting Credit	SBP
Establishment of registry of insolvency cases.	Resolving Insolvency	SECP
Extend the information covered by credit reporting service providers to include data from retailers or utilities in collaboration with M/o Finance.	Getting Credit	SBP
Address Q.11 in STLR Index in collaboration with SBP - "Are secured creditors subject to an automatic stay on enforcement when a debtor enters a court-supervised reorganisation procedure?"	Getting Credit	SECP
Integration of procedure no. 4 with procedure no.2 i.e. to provide Bank Account opening facility through SECP eServices.	Starting a Business	SECP
Merge STRN and NTN and introduce a unique business identification number.	Starting a Business	FBR
Extensive awareness campaigns to support implementation with regards to elimination of requirement of company seal.	Starting a Business	SECP
Integrate Business Registration Portal with FBR.	Starting a Business	PITB
To ensure the restoration time of power supply for industrial and commercial consumers within the time limits as prescribed in NEPRA Performance Standards (Distribution) Rules 2005.	Getting Electricity	NEPRA
Continuation of the process to ensure the reliability of power supply for industrial and commercial consumers.	Getting Electricity	NEPRA
To ensure the quality of supply i.e. voltage levels within the limits as prescribed in Performance Standards (Distribution) Rules 2005 for industrial and commercial consumers.	Getting Electricity	NEPRA
Reduction in time period for provision of new connection of Category 4 and 5 as envisaged in Performance Standards (Distribution) Rules 2005 and Consumer Service Manual.	Getting Electricity	NEPRA
Online Processing of consumer complaints by NEPRA to Distribution Companies.	Getting Electricity	NEPRA
Improve strength of legal rights index to 12	Getting Credit	SECP
king the company’s registry a notice based registry for movable assets registration to move towards unification of both registries.	Getting Credit	SECP
Expanding e-CIB capacity to maintain overdue/ default history for a period of 2 years	Getting Credit	SECP
Expanding e-CIB capacity to maintain overdue/ default history for a period of 2 years	Getting Credit	SBP
Sharing of data from utilities and retail companies, with the Private Credit Bureaus.	Getting Credit	SBP
Related party Regulations will be amended for making shareholders’ approval & disclosure to the stakeholders’ mandatory for related party transactions meeting certain thresholds.	Getting Credit	SECP
Related party Regulations will be amended for requiring the companies to ensure review of related party transactions by external expert.	Getting Credit	SECP
Simplifying tax administration regulations, harmonizing provisions on tax administration and reducing transactions that are subject to withholding income tax.	Paying Taxes	FBR
Like VAT refund, Corporate tax refunds be issued through direct bank transfer.	Paying Taxes	FBR
lan an outreach campaign to familiarize taxpayers with new systems and tax reforms.	Paying Taxes	FBR
VAT Return filing simplification. Standardized VAT return agreed through a memorandum of understanding between FBR and the Provincial tax authorities responsible for collecting VAT	Paying Taxes	FBR
FBR core business processes simplified and automated.	Paying Taxes	FBR
Implementing a risk-based audit selection framework managed centrally by FBR headquarter.	Paying Taxes	FBR
Conduct a review of the tax forms and documentary requirements and streamline the process to file and pay GST while continuing to improve STRIVE.	Paying Taxes	FBR
Conduct a feasibility study of merging the filing and payment of taxes with the same tax base.	Paying Taxes	FBR
Reduce time (hours per year) for filing return to 49 hours	Paying Taxes	FBR
Reduce total tax and contribution rate to 26.1% of profit	Paying Taxes	FBR
Enactment of Pakistan Single Window Act, 2020; Operationalization of PSW company; Piloting of 1st Phase of PSW Lite; and Finalization of Business Requirement Specifications for five government departments who currently issue 80% of Licenses, Permits, Certificates and Other documents.	Trading Across Borders	CUSTOMS
Enhancing the Export of Green Channel Clearances at PMBQ for traders above 75% through a more dynamic risk management system.	Trading Across Borders	CUSTOMS
Reducing Yellow to Red Channel to below 25% of imports by taking Multiples measure	Trading Across Borders	CUSTOMS
Improved utilization of E-Payments of port charges – Communication strategy to be adopted	Trading Across Borders	CUSTOMS
Packing and repacking of goods – Single agency as per international practice	Trading Across Borders	CUSTOMS
Improvement in the Non-Intrusive Inspections 100% through scanning for introducing smart examination system at the port.	Trading Across Borders	CUSTOMS
Extending the automation to all relevant government departments and agencies. The mode of online payments would be introduced for payment of D.O charges and importer should be able to get their Delivery Orders (D.Os) electronically.	Trading Across Borders	CUSTOMS
Implement the Port Community System (PCS)	Trading Across Borders	CUSTOMS
Introducing advance cargo declaration	Trading Across Borders	CUSTOMS
Creating awareness about these laws among corporate entities and legal practitioners so that these laws are put into practice.	Resolving Insolvency	SECP
Improve the judicial capacity to handle insolvency cases.	Resolving Insolvency	SECP
	Reform Area	Agencies

In Progress Reform Actions for Pakistan

Reform Actions	Reform Area	Agencies
Implementation of Integrated Trade and Transit Management Systems (ITTMS) project	Trading Across Borders	FBR
Improve case management system at Sindh High and District Courts in increase the Judicial Quality Index from 6 to 10	Enforcing Contracts	SHC
Introduce case management tools to allow filing, payment of court fees, and completion of litigation stages and assist the Lahore District Court and its district judges/court staff in managing new claims.	Enforcing Contracts	LHC
Reduce time to obtain VAT refund	Paying Taxes	FBR
Operationalize the Commercial Bench in Sindh High and District Courts	Enforcing Contracts	SHC
Introduce efficient rules for Commercial Court and accompanying Bench Book for Sindh	Enforcing Contracts	SHC
Introduce efficient rules for Commercial Court and accompanying Bench Book for Punjab	Enforcing Contracts	LHC
Ensure availability of online fee payment facility in Punjab	Starting a Business	PITB
Revise Secured Lending legal framework to ensure compliance with DB methodology; Creation of integrated or unified legal framework for secured transactions	Getting Credit	SBP
Limit adjournments at the Commercial Bench in Sindh to improve the Judicial Quality Index	Enforcing Contracts	SHC
Introduce provisions limiting adjournments at the Commercial Bench in Punjab to improve the Judicial Quality Index	Enforcing Contracts	LHC
Introduce Sindh inter-government electronic procedure to obtain non-objection certificate (one government principle) to shift responsibility for the procedure from an applicant to government	Registering a Property	BOR-SD
Online issuance of Fard in Punjab	Registering a Property	PLRA
Online submission of Fard in Punjab	Registering a Property	PLRA
FBR to devise a clear mechanism for refunds particularly to SMEs.	Paying Taxes	FBR
Re-engineer business processes for all construction types to allow SBCA to get NOCs directly from the required agencies.	Dealing with Construction Permits	SBCA
Improve the risk-based categorization of buildings and introduce a risk-based approach during the application phase and inspection phase. - Karachi	Dealing with Construction Permits	SBCA
Allow architects to sign-off on the completion certificate for low-cost buildings, while ensuring the quality of professional qualifications. - Karachi	Dealing with Construction Permits	SBCA
Re-engineer business processes for all construction types to allow the Lahore Development Authority (LDA) to get No Objection Certificates (NOCs) directly from the required agencies.	Dealing with Construction Permits	LDA
Improve the risk-based categorization of buildings and introduce a risk-based approach during the application phase and inspection phase. - Lahore	Dealing with Construction Permits	LDA
Allow architects to sign-off on the completion certificate for low-cost buildings, while ensuring the quality of professional qualifications. - Lahore	Dealing with Construction Permits	LDA
Achieve full digitalization of ownership records and maps and continue improving the GIS system. - Karachi	Registering a Property	BOR-SD
Ensure full automation of the procedure to obtain the sales certificate. The Board of Revenue has introduced an initiative to automate the procedure and it should be implemented. - Karachi	Registering a Property	BOR-SD
Fully automate the process of paying stamp duties. - Karachi	Registering a Property	BOR-SD
Provide option to pay the cost for the transformer and external work in installments in Lahore.	Getting Electricity	LESCO
Extend the information covered by credit reporting service providers to include data from retailers or utilities.	Getting Credit	SBP
Establishment of registry of insolvency cases.	Resolving Insolvency	SECP
Increase awareness-raising efforts on recent reforms and clarify the legal requirements to avoid over-compliance and close implementation gaps.	Registering a Property	BOR-SD
Estalish a one window cell to reduce the turn around time for registration of property in Lahore. Set up counters of relevant agencies to ensure smooth flow of application process.	Registering a Property	PLRA
Extend the information covered by credit reporting service providers to include data from retailers or utilities in collaboration with M/o Finance.	Getting Credit	SBP
Reduce and Harmonize cost as LDA (11.5% in Karachi, 3.8% in Lahore).	Dealing with Construction Permits	SBCA
SBCA to introduce risk-based system for construction approvals and inspections, i.e., outsourcing inspection to private sector (like Australia) or to accredited bodies (like France & UK).	Dealing with Construction Permits	SBCA
Allow private firms to sign-off on the completion certificate, while ensuring the quality of professional qualifications in Karachi.	Dealing with Construction Permits	SBCA
Bottlenecks identified by K-Electric, to be taken up with relevant authorities in Sindh (1. Delays in issuance of Right of Way permissions from respective authorities in Karachi, 2. Delays in issuance of Certificate from Electrical Inspectorate Karachi).	Getting Electricity	SID
Fully automate the process of paying stamp duties in Karachi.	Registering a Property	BOR-SD
Approval of ADR Rules in Sindh.	Enforcing Contracts	SHC
Operationalize mediation centres in Karachi.	Enforcing Contracts	SHC
Fully automate the process of paying stamp duties in Lahore.	Registering a Property	PLRA
Address Q.11 in STLR Index in collaboration with SBP - "Are secured creditors subject to an automatic stay on enforcement when a debtor enters a court-supervised reorganisation procedure?"	Getting Credit	SECP
Consider the creation of specialized commercial courts, divisions or benches.	Enforcing Contracts	SHC
Introduce case management practices to address delays during the trial process â€“ such as limiting excessive adjournments and enforcing time standards.	Enforcing Contracts	SHC
Reduce the time to obtain decisions on land disputes from the district courts.	Registering a Property	PLRA
Integration of procedure no. 4 with procedure no.2 i.e. to provide Bank Account opening facility through SECP eServices.	Starting a Business	SECP
Merge STRN and NTN and introduce a unique business identification number.	Starting a Business	FBR
Extensive awareness campaigns to support implementation with regards to elimination of requirement of company seal.	Starting a Business	SECP
Integrate Business Registration Portal with FBR.	Starting a Business	PITB
Re-Engineer business processes for all construction types to centralize the obtaining of all NOCs from the required agencies.	Dealing with Construction Permits	SBCA
Roll-Out the E-Permit system in Karachi to all types of buildings and allow for E-Payments	Dealing with Construction Permits	SBCA
Consider allowing private firms to sign-off on the completion certificate, while ensuring the quality of professional qualifications.	Dealing with Construction Permits	SBCA
Reduce and harmonize cost.	Dealing with Construction Permits	SBCA
Introduce GIS for eliminating initial physical inspection of site.	Dealing with Construction Permits	SBCA
Allow architects to sign-off on completion certificate for low-cost buildings, while ensuring the quality & Improve outsourcing of field inspections including completion certificates to Architects, Town Planners and Consultants registered with LDA.	Dealing with Construction Permits	LDA
Improve risk-based categorization of buildings and introduce a risk-based approach during the application phase and inspection phase.	Dealing with Construction Permits	LDA
Requirement by law to obtain an insurance policy to cover possible structural flaws or problems in the building once it is in use.	Dealing with Construction Permits	LDA
Introduce GIS for eliminating initial physical inspection of site.	Dealing with Construction Permits	LDA
Increase uptake of the E-permit system.		LDA
Introduction of online payment system through all banks.	Dealing with Construction Permits	LDA
To ensure the restoration time of power supply for industrial and commercial consumers within the time limits as prescribed in NEPRA Performance Standards (Distribution) Rules 2005.	Getting Electricity	NEPRA
Continuation of the process to ensure the reliability of power supply for industrial and commercial consumers.	Getting Electricity	NEPRA
To ensure the quality of supply i.e. voltage levels within the limits as prescribed in Performance Standards (Distribution) Rules 2005 for industrial and commercial consumers.	Getting Electricity	NEPRA
Reduction in time period for provision of new connection of Category 4 and 5 as envisaged in Performance Standards (Distribution) Rules 2005 and Consumer Service Manual.	Getting Electricity	NEPRA
Online Processing of consumer complaints by NEPRA to Distribution Companies.	Getting Electricity	NEPRA
Introduce a set of measures to reduce several outages.	Getting Electricity	LESCO
Reduction in timeframe of getting new connections of 58 to 48 (Involving 200 KVA transformers).	Getting Electricity	LESCO
Invest and introduce Smart Meters.	Getting Electricity	LESCO
Customer interactive interface be developed for more proactive and transparent communication.	Getting Electricity	KE
New connection PMT cost revision will be formalized based on LT Aluminum Cable and other newer technology induction in the system.	Getting Electricity	KE
To get PFIP vendor registered/prequalified whereby customers may procure PFIP from listed/approved vendors as soon as they apply for new connection.	Getting Electricity	KE
Facilitating industrial consumers for getting right of way by signing mutual understanding (MoU) with agencies operating in industrial associations.	Getting Electricity	KE
KE to liaise with EIK Team (GoS Energy Department) so that applications for EIK are directly routed through online portal between KE & EIK. This will help reduce time.	Getting Electricity	KE
Availability of Grid Transformer loading integrated with geographical mapping for further linking to online application for load serving capacity intimation.	Getting Electricity	KE
NC Application registration process will be made available on KE Live App (Android).	Getting Electricity	KE
Technical Electrical Consultants will be pre-qualified by KE to ensure complete compliance to KE standards.	Getting Electricity	KE
Exploring financing option with Commercial Banks to facilitate customer with opportunity of deferred payment/installment at a predefined refinance rate.	Getting Electricity	KE
Reducing the cost of connection works and the security deposit for new connections.	Getting Electricity	KE
Reduce time to less than one year on average to obtain a decision from the first-instance court for such a case (without appeal).	Registering a Property	BOR-PB
Fully automate the process of issuance of stamp duties.	Registering a Property	BOR-PB
Achieve full digitalization of ownership records and cadastral plans and continue improving the GIS system in Lahore.	Registering a Property	PLRA
Launch of online application for issuance of Sale Certificate.	Registering a Property	BOR-SD
Deployment of web application and establishment of facilitation desk for property registration at all Peoples Service Centers in Karachi.	Registering a Property	BOR-SD
Implementation of e-Stamping in Sindh on the pattern of e-Stamping system of Punjab.	Registering a Property	BOR-SD
Introduction of e-payment system for online payment of stamp duty, registration fee & CVT.	Registering a Property	BOR-SD
Implementation of case management system in Revenue Courts of Board of Revenue Sindh.	Registering a Property	BOR-SD
Redesigning & restructuring of the website of Board of Revenue Sindh to make it easy to use for registrants.	Registering a Property	BOR-SD
Outsourcing of independent complaint resolution system.	Registering a Property	BOR-SD
In Karachi, establish a single-client-facing agency for land administration and integrate the databases and systems for land registration and cadaster.	Registering a Property	BOR-SD
Provide training for land registry and cadaster staff after the introduction of the new land administration system in Karachi	Registering a Property	BOR-SD
Mutation to be done through LRMIS	Registering a Property	BOR-SD
Improve the quality of land administration system by publishing official service standards on property transfers	Registering a Property	BOR-SD
Improve strength of legal rights index to 12	Getting Credit	SECP
king the company’s registry a notice based registry for movable assets registration to move towards unification of both registries.	Getting Credit	SECP
Expanding e-CIB capacity to maintain overdue/ default history for a period of 2 years	Getting Credit	SECP
Expanding e-CIB capacity to maintain overdue/ default history for a period of 2 years	Getting Credit	SBP
Sharing of data from utilities and retail companies, with the Private Credit Bureaus.	Getting Credit	SBP
Related party Regulations will be amended for making shareholders’ approval & disclosure to the stakeholders’ mandatory for related party transactions meeting certain thresholds.	Getting Credit	SECP
Related party Regulations will be amended for requiring the companies to ensure review of related party transactions by external expert.	Getting Credit	SECP
Simplifying tax administration regulations, harmonizing provisions on tax administration and reducing transactions that are subject to withholding income tax.	Paying Taxes	FBR
Like VAT refund, Corporate tax refunds be issued through direct bank transfer.	Paying Taxes	FBR
lan an outreach campaign to familiarize taxpayers with new systems and tax reforms.	Paying Taxes	FBR
VAT Return filing simplification. Standardized VAT return agreed through a memorandum of understanding between FBR and the Provincial tax authorities responsible for collecting VAT	Paying Taxes	FBR
FBR core business processes simplified and automated.	Paying Taxes	FBR
Implementing a risk-based audit selection framework managed centrally by FBR headquarter.	Paying Taxes	FBR
Conduct a review of the tax forms and documentary requirements and streamline the process to file and pay GST while continuing to improve STRIVE.	Paying Taxes	FBR
Conduct a feasibility study of merging the filing and payment of taxes with the same tax base.	Paying Taxes	FBR
Reduce time (hours per year) for filing return to 49 hours	Paying Taxes	FBR
Reduce total tax and contribution rate to 26.1% of profit	Paying Taxes	FBR
Enactment of Pakistan Single Window Act, 2020; Operationalization of PSW company; Piloting of 1st Phase of PSW Lite; and Finalization of Business Requirement Specifications for five government departments who currently issue 80% of Licenses, Permits, Certificates and Other documents.	Trading Across Borders	CUSTOMS
Enhancing the Export of Green Channel Clearances at PMBQ for traders above 75% through a more dynamic risk management system.	Trading Across Borders	CUSTOMS
Reducing Yellow to Red Channel to below 25% of imports by taking Multiples measure	Trading Across Borders	CUSTOMS
Improved utilization of E-Payments of port charges – Communication strategy to be adopted	Trading Across Borders	CUSTOMS
Packing and repacking of goods – Single agency as per international practice	Trading Across Borders	CUSTOMS
Improvement in the Non-Intrusive Inspections 100% through scanning for introducing smart examination system at the port.	Trading Across Borders	CUSTOMS
Extending the automation to all relevant government departments and agencies. The mode of online payments would be introduced for payment of D.O charges and importer should be able to get their Delivery Orders (D.Os) electronically.	Trading Across Borders	CUSTOMS
Implement the Port Community System (PCS)	Trading Across Borders	CUSTOMS
Introducing advance cargo declaration	Trading Across Borders	CUSTOMS
Cases to be randomly and automatically assigned to judges.	Enforcing Contracts	LHC
Pretrial conference among case management techniques to be introduced by the competent court	Enforcing Contracts	LHC
Online court fee payment within the competent court	Enforcing Contracts	LHC
Limit the number of adjournments to 3 in commercial cases by amendment in CPC	Enforcing Contracts	PITB
Approval of commercial law and rules for operationalization of commercial court in Punjab	Enforcing Contracts	LHC
Increase up-take of case management system and court automation tools in commercial courts	Enforcing Contracts	LHC
Carry out service of process electronically for claims filed before the competent court.	Enforcing Contracts	LHC
Reduce filing and service timeframe to 6 days	Enforcing Contracts	LHC
Reduce trial and judgment timeframe to 118 days	Enforcing Contracts	LHC
Reduce enforcement of judgment timeframe to 40 days	Enforcing Contracts	LHC
Consider the creation of specialized commercial courts, divisions or benches	Enforcing Contracts	SHC
Introduce case management practices to address delays during the trial process – such as limiting excessive adjournments and enforcing time standards	Enforcing Contracts	SHC
Introduce pretrial conferences as a critical element of case management	Enforcing Contracts	SHC
Support the introduction of electronic filing of initial complaints and other court automation elements in commercial cases	Enforcing Contracts	SHC
Provide continuous training to judges with jurisdiction over business matters	Enforcing Contracts	SHC
Introducing financial incentives for the parties to attempt mediation	Enforcing Contracts	SHC
Creating awareness about these laws among corporate entities and legal practitioners so that these laws are put into practice.	Resolving Insolvency	SECP
Improve the judicial capacity to handle insolvency cases.	Resolving Insolvency	SECP
	Reform Area	Agencies

Completed Reform Actions for Pakistan

Reform Actions	Reform Area	Agencies
Rolling out Web Based One Customes (WeBOC) at border Custom stations	Trading Across Borders	FBR
Integrate WeBOC with banks for E-Payments of duty and taxes	Trading Across Borders	FBR
Approval of summary for implementation of National Single Window system in Pakistan	Trading Across Borders	FBR
INTRA: Integrate at least 4 more key regulatory authorities related to cross border trade in WeBOC	Trading Across Borders	FBR
Operationalize the Punjab Business Registration Portal, reducing number of days to register business entities from 18 to 2	Starting a Business	PITB
Design and implement public awareness campaign for Business Registration in Punjab	Starting a Business	PITB
Publish Punjab Business Registration statistics, including processing time	Starting a Business	PITB
SECP E-services- Establish data sharing mechanism between federal agencies	Starting a Business	SECP
Ensure effective implementation of existing timelines as per the NEPRA Performance Standards (Distribution) Rules, 2005	Getting Electricity	KE
Implement Supervisory Control and Data Acquisition (SCADA) system or an Incidence Management System (or any elements of these systems) to monitor outages and restore service	Getting Electricity	KE
Review and produce a list of current by-laws/regulations governing time limits to obtain electricity connection	Getting Electricity	KE
Establishment of One Window Operation at SBCA with simplified forms	Dealing with Construction Permits	SBCA
Development of standardized by-laws between LDA and LG&CD/MCL in line with best international practices	Dealing with Construction Permits	LDA
Publish Construction Permit procedures, fees, binding timelines, Uploading of CP requirement checklists and required forms for all major types of projects	Dealing with Construction Permits	LG&CD-PB
Publish permitting statistics, including applications’ processing time on LDA and LG&CD/MCL websites	Dealing with Construction Permits	LDA
Develop a set of policies and procedures for LDA and LG&CD/MCL to ensure that mandatory inspections take place in practice.	Dealing with Construction Permits	LDA
Automation of all processes related to construction permits, including online application submission	Dealing with Construction Permits	LDA
Introduction of a standardized sale deed	Registering a Property	BOR-SD
Enhance complaint management mechanism and develop feedback loops	Registering a Property	BOR-SD
Make standardized sale deeds available online.	Registering a Property	BOR-PB
Integrate banks into IRIS to allow for online payment of corporate income tax and GST	Paying Taxes	FBR
Establish the Sindh Provincial Electronic One Stop Shop (PEOSS)	Starting a Business	SESSI
Remove separate procedure for name reservation	Starting a Business	SECP
Provide facility for online payment of fee	Starting a Business	SECP
Remove separate procedure for PIN generation	Starting a Business	SECP
Removing a procedure to open a bank account for tax registration	Starting a Business	FBR
Merger applying for NTN & STN at tax facilitation center of RTO of FBR.	Starting a Business	FBR
Remove Procedure to Register with Employees Old-Age Benefits Institution (EOBI)	Starting a Business	FBR
Remove Procedure to Register the appointed CEO with SECP	Starting a Business	SECP
Establish and publicize binding service standards for all relevant authorities in charge of procedures	Dealing with Construction Permits	SBCA
Replace procedure 3 with a notification	Dealing with Construction Permits	SBCA
Expediting procedure 12 from 60 to 20 days	Dealing with Construction Permits	KWSB
Reduce the time to obtain building permit from 60 to 40 days	Dealing with Construction Permits	SBCA
Complete and publish standardized bye-laws between LDA and MCL	Dealing with Construction Permits	MCL
Ensure implementation and dissemination of EPA de-notification of the requirement for obtaining NOC	Dealing with Construction Permits	EPA-PB
Online construction permits for warehouse availability at e-khidmat centers	Dealing with Construction Permits	MCL
Reduce the time to obtain building permit from 60 to 15 days	Dealing with Construction Permits	MCL
Make property registration statistics available online	Registering a Property	BOR-SD
Make standardized sale deeds available online.	Registering a Property	BOR-SD
Complete automation of processes for registering property	Registering a Property	BOR-SD
Digitization of records to expedite procedure 7	Registering a Property	BOR-SD
Increase transparency of information index to 6	Registering a Property	BOR-SD
Notify binding service standards	Registering a Property	PLRA
Develop an independent complains resolution mechanism	Registering a Property	PLRA
Publish property registration statistics online	Registering a Property	PLRA
Develop standardized sale deeds	Registering a Property	PLRA
Removing procedure 2: Advertisement of a transaction in newspapers and inviting objections	Registering a Property	PLRA
Increase transparency of information index to 6	Registering a Property	PLRA
Reduce a total number of payments and implementing e-payments of GST on Services	Paying Taxes	FBR
Ensure availability of on-line payment facilities for duty, taxes and all other charges at the border.	Trading Across Borders	CUSTOMS
Integrate WeBOC with Plant Protection Department	Trading Across Borders	CUSTOMS
Integrate WeBOC with Animal Quarantine Department	Trading Across Borders	CUSTOMS
Reduce hours to prepare import/export documents from 55 to 20 (export) from 143 to 50 (import) through expansion of electronic document exchanges	Trading Across Borders	CUSTOMS
Reduce overall connection time from 215 to 190 days in Karachi	Getting Electricity	KE
Amend the law to allow businesses to grant a non possessory security right in substantially all of its assets	Getting Credit	SBP
Extension of a security right to future or after-acquired assets	Getting Credit	SBP
Permitting general description of debts and obligations in collateral agreements	Getting Credit	SBP
Complete implementation of the Collateral Registry	Getting Credit	SBP
Registration of all functional equivalents in a notice-based collateral registry.	Getting Credit	SBP
Enable the secured creditors to be paid first when a debtor defaults outside an insolvency procedure.	Getting Credit	SBP
Load calculator for end user to pre determine requirements	Getting Electricity	KE
Case tracking enabled online	Getting Electricity	KE
Reduce fee for registration of a small company	Starting a Business	SECP
Availability of online e-payments facility for paying business registration fees	Starting a Business	PITB
Integration of PTA on WeBOC	Trading Across Borders	CUSTOMS
Enact Credit Bureau Act, 2015.	Getting Credit	FBR
Property can now be registered in 18 days rather than 56 days and Number of procedures have been reduced from 7 to 4	Registering a Property	PLRA
Specimen sale deeds have been placed on PLRA’s website	Registering a Property	PLRA
Reducing time for execution and registration of deed from 208 to 104 days (ambition to reduce to 16 days)	Registering a Property	BOR-SD
Additional requirements have been prescribed through 3rd, 4th and 5th schedules to the Companies Act, 2017.	Protecting Minority Investors	SECP
Listed Companies (Code of Corporate Governance) Regulations, 2017	Protecting Minority Investors	SECP
The Commission has prescribed detailed disclosures required to be made to the shareholders by the companies	Protecting Minority Investors	SECP
CP information available on SBCA website	Dealing with Construction Permits	SBCA
Planned merger of two procedures: a) registration with social security and b) registration with labor department	Starting a Business	PITB
Enable combined registration with PESSI, Labour and E&T dept. on integrated platform (Business Registration Portal Punjab)	Starting a Business	PITB
Enable combined registration with SESSI, Labour and E&T dept. on integrated platform (Business Registration Portal Sindh)	Starting a Business	PITB
Enact Secured Transactions Act, 2016.	Getting Credit	SBP
Amend law to allow businesses to grant a non posessory security rights in a single category of movable assets, without requiring a specific description of collateral.	Getting Credit	SBP
Ensure 50% reduction of customs-related processing time at the borders (Karachi) through time release study	Trading Across Borders	CUSTOMS
Enable on-line payment of all taxes ? ensuring e-filing systems are effective and capable of handling e-filing in high volume	Paying Taxes	FBR
Launch e-permit system for all construction types by automation of const. permits at SBCA including the electronic submission of applications.	Dealing with Construction Permits	SBCA
Mainstream standardized sale deed usage in Sindh	Registering a Property	BOR-SD
Make fee schedule for accessing maps of land plots made publicly available.	Registering a Property	BOR-SD
Complete electronic database for checking for encumbrances (liens, mortgages, restrictions and the like) and make it available online.	Registering a Property	BOR-SD
Introduce and operationalize dedicated commercial bench at Lahore High and District Courts.	Enforcing Contracts	LHC
Link LDA system with Punjab LARIMS to expedite Procedure 1. Obtain letter from the relevant land owning authority confirming the land title from 2 to 1 day.	Dealing with Construction Permits	LDA
Reduction in cost of property registration from 5.2% to 4.2%	Registering a Property	PLRA
Improvement in Quality of Land Administration Index from 10.5 to 23.5	Registering a Property	PLRA
Dedicated website established: http://plra.punjab-zameen.gov.pk	Registering a Property	PLRA
Digital cadaster of Lahore prepared and available at: http://gisportal.punjab-zameen.gov.pk:81/lrmis_geo/	Registering a Property	PLRA
Automation of sub-registrar offices and integration with land records offices	Registering a Property	PLRA
Launch of standardised software application for registering property	Registering a Property	PLRA
Establishment of three (3) mediation centres in Lahore	Enforcing Contracts	L&PAD-PB
Introduction of Case Management System at Lahore High Court	Enforcing Contracts	L&PAD-PB
Establishment of District & Session’s Court website for case management	Enforcing Contracts	L&PAD-PB
Mainstream standardized sale deed usage in Punjab	Registering a Property	BOR-PB
Complete integration of the SECP E-services with provincial Business Registration Portals to create an electronic one stop shop	Starting a Business	SECP
Ensure availability of online fee payment facility on the federal level	Starting a Business	PITB
Create a set of incentives to ensure uptake of the electronic business start-up in Sindh and Punjab	Starting a Business	P&D-PB
Ensure availability of online fee payment facility in Sindh	Starting a Business	SESSI
Enable collection and distribution of credit data from retailers or utility companies.	Getting Credit	SBP
Complete implementation of E-payments of social security contributions - Punjab	Paying Taxes	PESSI
Complete implementation of E-payments of pension contributions	Paying Taxes	EOBI
Improve risk-management system to reduce a number of physical audits	Paying Taxes	FBR
Improve Transparency of information index in Sindh by ensuring that KElectric notifies its customers of a change in tariff ahead of the billing cycle	Getting Electricity	KE
Improve Transparency of information index in Punjab by ensuring that LESCO notifies its customers of a change in tariff ahead of the billing cycle.	Getting Electricity	LESCO
Introduce a set of measured to reduce a number of outages to enable Sindh to score on the Reliability of supply and transparency of tariff index	Getting Electricity	KE
Introduce a set of measured to reduce a number of outages to enable Punjab to score on the Reliability of supply and transparency of tariff index	Getting Electricity	LESCO
Develop an independent complaints resolution mechanism related to issues of land and property registration in Karachi	Registering a Property	BOR-SD
Complete electronic database for checking for encumbrances (liens, mortgages, restrictions and the like) in Lahore and make it available online	Registering a Property	PLRA
Establish and publish statistics on the number of land disputes in the first instance.	Registering a Property	BOR-SD
Complete implementation of E-payments of social security contributions	Paying Taxes	SESSI
Analyze port processes to eliminate duplicate regulatory activities and shorten time to export and import.	Trading Across Borders	CUSTOMS
Review and improve the risk management system at Customs to achieve greater efficiency.	Trading Across Borders	CUSTOMS
Link SBCA system (currently under development) with Sindh LARIMS to expedite the procedure to obtain letter from the relevant land-owning authority confirming the land title from 14 to 1 day	Dealing with Construction Permits	SBCA
Improve the pre-screening of applications for construction permits. - Karachi	Dealing with Construction Permits	SBCA
Remove the property valuation form (PT-1) as a requirement from Water and Sanitation Agency (WASA) in Lahore.	Dealing with Construction Permits	LDA
Launch e-permit system for all construction types.	Dealing with Construction Permits	LDA
Improve the pre-screening of applications for construction permits. - Lahore	Dealing with Construction Permits	LDA
Link the systems of LDA with those of the land management authorities to expedite the obtainment of the proof of ownership.	Dealing with Construction Permits	LDA
Fully automate the process of paying stamp duties. - Lahore	Registering a Property	PLRA
Achieve full digitalization of ownership records and maps and continue improving the GIS system. - Lahore	Registering a Property	PLRA
Integrate data bases by linking PLRA and Excise Taxation Departments system to check property tax liabilities automatically.	Registering a Property	PLRA
Set up and enforce binding time limits on procedures to connect to the electricity grid. - Karachi	Getting Electricity	KE
Calculate System Average Interruption Duration Index (SAIDI) and System Average Interruption Frequency Index (SAIFI) inclusive of all power outages (including load-shedding). - Karachi	Getting Electricity	KE
Provide option to pay the cost for the transformer and external work in installments in Karachi.	Getting Electricity	KE
Undertake a detailed study to understand the bottlenecks of the electrical connection process. - Karachi	Getting Electricity	KE
Streamline internal wiring inspection - Karachi	Getting Electricity	KE
Roll out full online application system, with an e-payment option. - Karachi	Getting Electricity	KE
Set up and enforce binding time limits on procedures to connect to the electricity grid. - Lahore	Getting Electricity	LESCO
Calculate System Average Interruption Duration Index (SAIDI) and System Average Interruption Frequency Index (SAIFI) inclusive of all power outages (including load-shedding). - Lahore	Getting Electricity	LESCO
Undertake a detailed study to understand the bottlenecks of the electrical connection process. - Lahore	Getting Electricity	LESCO
Streamline internal wiring inspection - Lahore	Getting Electricity	LESCO
Roll out full online application system, with an e-payment option. - Lahore	Getting Electricity	LESCO
Improve case management system at Punjab High and District Courts to address delays during the trial phase so to increase the Judicial Quality Index from 5 to 10.	Enforcing Contracts	LHC
Map court processes to identify sources of delay during commercial case resolution - Karachi	Enforcing Contracts	SHC
Map court processes to identify sources of delay during commercial case resolution - Lahore	Enforcing Contracts	LHC
Design a plan to initiate automation of court processes - Karachi	Enforcing Contracts	SHC
Design a plan to initiate automation of court processes - Lahore	Enforcing Contracts	LHC
Increase specialization of the judges dealing with commercial cases - Karachi	Enforcing Contracts	SHC
Increase specialization of the judges dealing with commercial cases - Lahore	Enforcing Contracts	LHC
Provide continuous training to judges with jurisdiction over commercial matters. - Karachi	Enforcing Contracts	SHC
Provide continuous training to judges with jurisdiction over commercial matters. - Lahore	Enforcing Contracts	LHC
Complete technical integration of SECP with Punjab and Sindh Business Registration Portals (data should be visible to SECP), and ensure issuance of registrations on the same day.	Starting a Business	SECP
Operationalize the secured transactions framework by adopting regulations for the ST Act in collaboration with SBP and M/o Finance.	Getting Credit	SECP
Address Q. 12 in STLR in collaboration with SBP- does the law allow parties to agree on out of court enforcement at the time a security interest is created?	Getting Credit	SECP
Simplify the registration for sales tax by eliminating the physical inspection at the business location and the biometric appointment (at the time of registration).	Starting a Business	FBR
Administrative measures to curtail use of port as a free storage area in consultation with Port Authorities and Terminal Operators.	Trading Across Borders	FBR
Conduct a review of the tax forms and documentary requirements and streamline the process to file and pay GST while continuing to improve Sales Tax Real Time Invoice Verifications.	Paying Taxes	FBR
Plan an outreach campaign to familiarize taxpayers with new systems and tax reforms.	Paying Taxes	FBR
Review and streamline internal processes at FBR for GST refunds to reduce processing time and introduce good financial management practices.	Paying Taxes	FBR
Strengthen risk-based categorization, improve efficiency, and monitor performance indicators to make sure that targets are met for GST and CIT audits (selection targets, and audit length).	Paying Taxes	FBR
Besides Custom fee, online payment facility to be extended for payment of all dues i.e., administrative fees, inspection and scanning fees at QICT.	Trading Across Borders	FBR
Operationalization of Secure Transaction Registry.	Getting Credit	SBP
Ensure online payments of Pension Contributions and provide sufficient data and contributors for DB Report 2021.	Paying Taxes	EOBI
Complete technical integration of SECP with EOBI, and ensure issuance of registrations on the same day. MOU to be signed between SECP and EOBI for data sharing.	Starting a Business	EOBI
Amendment in Consumer Service Manual, as suggested by LESCO (reducing days to 58 instead of 73, and online issuance and payment of Demand Note ).	Getting Electricity	NEPRA
Ensure following the time limits of NEPRA for procedures to connect to the electricity grid (73 days).	Getting Electricity	KE
Reduce procedures time and cost in line with best country in DB Report for the relevant indicator, also compare timelines with LESCO and reduce them accordingly.	Getting Electricity	KE
Remove requirment of inspection from E& T Dept (Procedure #10), just like Punjab.	Dealing with Construction Permits	E&T-SD
SESSI to urgently operationalize e-payments of employer contributions, ensuring uptake of payments.	Starting a Business	SESSI
Reduce days to request water & sewerage connections (procedure#11, it takes 20 days to request water & sewerage connection).	Dealing with Construction Permits	KWSB
Re-engineer business processes for all construction types to centralize the obtaining of all NOCs from the required agencies.	Dealing with Construction Permits	SBCA
Review procedures and eliminate unnecessary procedures in line with the best economy (Malaysia) (Malaysia=6, Khi=16, Lhr=19).	Dealing with Construction Permits	SBCA
Strengthen service standards and time limits and make them publicly available online in Karachi.	Registering a Property	BOR-SD
In Karachi, ensure automation of the procedure to obtain the sales certificate (NOC).	Registering a Property	BOR-SD
In Karachi, review land-related procedures to identify bottlenecks and explore ways to streamline the deed execution, registration, and scanning processes.	Registering a Property	BOR-SD
BOR to enforce notification dated 27.02.2019 ensuring registry of properties in 03 days at all SROs of Karachi (DB Report-120 days).	Registering a Property	BOR-SD
BOR to publish service standards for property registration, updation of cadastre map and mutation (land records) on its web-portal.	Registering a Property	BOR-SD
Conduct an assessment of court processes and the legal framework for handling commercial cases to identify and address the underlying causes of delays in Karachi.	Enforcing Contracts	SHC
Remove the requirenment of NOC from EPA for low risk catagories (as in Karachi). Procedures #2, takes 15 days and costs PKR 10,000.	Dealing with Construction Permits	LDA
Roll-out the e-permit system in Lahore to all types of buildings and allow for e-payments.	Dealing with Construction Permits	LDA
Remove the requirments of obtaining NOC from Environmental Protection Agency by amending EPA & LDA building by-laws.(procedure#2, 15days, cost=10,000PKR) in collaboration with EPA.	Dealing with Construction Permits	LDA
Review procedures and eliminate unneccessary procedures in line with the best economy (Malaysia) (Malaysia=6, Khi=16, Lhr=19).	Dealing with Construction Permits	LDA
Merge procedures for water and sewerage connections (joint inspection) and reduce time for issuance of water & sewerage connection (currently 4 procedures and 34 days for the whole process).	Dealing with Construction Permits	LDA
Reduce time to receive completion certificate (19 days).	Dealing with Construction Permits	LDA
Allow external supervising engineer or a Govt. Agency to conduct risk-based inspections during construction (rather than only In-house engineer), for improving score (to 2 from 1) in Quality Control during construction index.	Dealing with Construction Permits	LDA
Introduce a Geographic Information System (GIS) for the electricity distribution network.	Getting Electricity	LESCO
Carry out analysis of over-compliance and ensure elimination of the procedure to obtain a PT1 form from E&T dept.	Registering a Property	E&T-PB
Increase awareness-raising efforts on recent reforms and clarify the legal requirements to avoid over-compliance and close implementation gaps.	Registering a Property	PLRA
Increase uptake of standardized sale deed placed online by PLRA to eliminate the need to hire a deed writer.	Registering a Property	PLRA
Conduct an assessment of court processes and legal framework for handling commercial cases to identify and address the underlying causes of delays.	Enforcing Contracts	LHC
Waiver of registration fee by Sindh Labour Department.	Starting a Business	SECP
Consider the creation of specialized commercial courts, divisions or benches in collaboration with Law Department.	Enforcing Contracts	LHC
Introduce case management practices to address delays during the trial process â€“ such as limiting excessive adjournments and enforcing time standards.	Enforcing Contracts	LHC
Amendments in Companies Act 2017, to eliminate the company seal requirement.	Starting a Business	SECP
Address Q. 4 in STLR Index - may a security right extend to future or after-acquired assets, and does it extend automatically to the products, proceeds and replacements of the original assets.	Getting Credit	SECP
Address Q. 7 in STLR Index-Does a notice based collateral registry exist in which all functional equivalents can be registered. (amendment required in companies act 2017 as recommended in DB reform memo).	Getting Credit	SECP
Address Q.9,10 in STLR Index in collaboration with SBP- Are secured creditors paid first while businesses gets insolvent/liquidated.	Getting Credit	SECP
Improvement in the scores of Reliability of Infrastructure Index.	Registering a Property	PLRA
Reduction of documentations for export and imports.	Trading Across Borders	CUSTOMS
Notify Rules for Corporate Rehabilitation Act 2018.	Resolving Insolvency	SECP
Notify Rules for Corporate Restructuring Act 2016.	Resolving Insolvency	SECP
Approval of ADR Rules in Punjab.	Enforcing Contracts	L&PAD-PB
Issuance of process / summon thorough electronic means for Civil Courts in Punjab.	Enforcing Contracts	L&PAD-PB
Allow private firms to sign-off on the completion certificate, while ensuring the quality of professional qualifications in Lahore.	Dealing with Construction Permits	LDA
Amendment of rules to allow submission of application for discovery of documents or any category or classes of documents from the defendant (Section 6) of The Companies Amendments Ordinance 2020.	Protecting Minority Investors	SECP
Amendment of Rules to reduce the threshold for members to give notice of resolution to 5% from 10% - Section 140 of The Companies Amendments Ordinance 2020.	Protecting Minority Investors	SECP
Amendment in Section 227 of The Companies Amendments Ordinance 2020, for introduction of mandatory disclosure of remuneration package of directors and chief executive of a company.	Protecting Minority Investors	SECP
Amendment in Section 227 of The Companies Amendments Ordinance 2020 for broadening the ambit of powers of the court to declare any transaction void, if it suffers from conflict of interest on the part of the directorsâ€™ or is prejudicial to the interest of members, or award compensation in such cases.	Protecting Minority Investors	SECP
Online Construction Permit application submission on SBCA portal at http://smart.sbca.gos.pk/.	Dealing with Construction Permits	SBCA
Number of inspections for Category-1 projects reduced to two (2).	Dealing with Construction Permits	SBCA
Time to receive Completion Certificate reduced from 30 to 15 days.	Dealing with Construction Permits	SBCA
Time to obtain site inspection by K-Electric is reduced from 13 days to 8 days.	Getting Electricity	KE
To ensure transparency, breakup of new connection cost estimates along with complete Bill of Material and Load Assessment is being shared with customers.	Getting Electricity	KE
Cost of registering property reduced (Stamp Duty reduced from 2% to 1%; Registration Fee from 1% to 0.5% and Capital Value Tax from 2.5% to 1.5%).	Registering a Property	BOR-SD
Total time required for registration of property reduced to 6 days.	Registering a Property	BOR-SD
Availability of online complaint mechanism at Board of Revenue, Sindh.	Registering a Property	BOR-SD
Promulgation of law governing mediation & conciliation.	Enforcing Contracts	LDS
Ownership of property (Fard) can be checked online through: https://onlinefard.punjab-zameen.gov.pk/Client/RegisterNic.	Dealing with Construction Permits	LDA
LDA has automated the process of paying building permit and completion fee therefore these dues can now be paid via debit/credit card and ATM.	Dealing with Construction Permits	LDA
Water connection application can now be submitted along with building permit application at Lahore Development Authority.	Dealing with Construction Permits	LDA
Applicants can obtain electricity connection within 58 days for warehouse.	Getting Electricity	LESCO
Payment of Demand Note has been automated.	Getting Electricity	LESCO
Wiring test report can now be submitted along with electricity connection application.	Getting Electricity	LESCO
Ownership of property (Fard) can be checked online through for registering a property.	Registering a Property	PLRA
Time for execution and registration of a deed before the registration authority reduced from 15 to 8 days.	Registering a Property	PLRA
Punjab Land Records Authority has computerised and digitized cadastral plans in Lahore.	Registering a Property	PLRA
Punjab Land Records Authority has made the official statistics of the number of transactions available online.	Registering a Property	PLRA
Punjab Land Records Authority has record of all privately held land plots in Lahore.	Registering a Property	PLRA
Punjab Land Records Authority has mapped all privately held land plots in Lahore.	Registering a Property	PLRA
PLRA has made available online, the reports on land disputes and issues.	Registering a Property	PLRA
Following four reports can be generated about the competent court: (i) time to disposition report; (ii) clearance rate report; (iii) age of pending cases report; and (iv) single case progress report.	Enforcing Contracts	L&PAD-PB
Make available the following electronic case management tools for judges: (i)Laws, regulations and case law, (ii)Hearing Schedule, (iii)To send notifications, (iv)To track status of a case	Enforcing Contracts	L&PAD-PB
Make available the following electronic case management tools for lawyers: (i)Access laws, regulations and case law, (ii)To access forms to be submitted to the court, (iii)To receive notifications, (iv)To track status of a case.	Enforcing Contracts	L&PAD-PB
Punjab Government has introduced â€œThe Punjab Alternate Dispute Resolution Act 2019â€.	Enforcing Contracts	L&PAD-PB
The initial complaint can be filed electronically through a dedicated platform within the competent court.	Enforcing Contracts	L&PAD-PB
Amendment of Secure Transactions Act (2016 to 2020) permitting all types of debts and obligations can be secured between parties.	Getting Credit	SECP
Amendment of Secure Transactions Act permitting absolute priority to secured creditors, in case of default in insolvency or outside insolvency.	Getting Credit	SECP
Establishment of Secured Transaction Registry which is linked with the register of companies being maintained by the SECP under the Companies Act, 2017 through an integrated interface so that the users can see search results from both registries in real time.	Getting Credit	SECP
Appointment of Registrar of Secured Transaction Registry.	Getting Credit	SECP
Notified utility companies to be members of the Private Credit Bureaus enabling them to share their consumers' data with the Private Credit Bureaus.	Getting Credit	SECP
Introduction of online payment facility for Social Security Contributions by PESSI in Punjab.	Paying Taxes	PESSI
FBR will reduce the corporate income tax rate by 1% every year till 2023 for facilitating the companies.	Paying Taxes	FBR
FBR has implemented Audit Policy 2018, due to which percentage of cases exposed to corporate VAT Audit are reduced to 3.2%.	Paying Taxes	FBR
FBR has implemented Audit Policy 2018, due to which Percentage of cases exposed to corporate Income Tax audit reduced to 1.6%.	Paying Taxes	FBR
	Reform Area	Agencies

Abbreviation	Agency Name
BOR-SD	Board of Revenue Sindh
BOR-PB	Board of Revenue Punjab
BOR-SD	Board of Revenue Sindh
CUSTOMS	Pakistan Customs
E&T-PB	Excise and Taxation – Punjab
E&T-SD	Excise and Taxation – Sindh
EOBI	Employees Old age Benefits Institution
EPA-PB	Environmental Protection Agency Punjab
FBR	Federal Board of Revenue
IFCWB	IFC – WB
IndustryDep-PB	Industries Department Punjab
KE	K-Electric
KWSB	Karachi Water and Sewerage Board
L&PAD-PB	Law and Parliamentary Affairs Department – Punjab
LabDep-PB	Labour Department – Punjab
LabDep-SD	Labour Department – Sindh
LDA/TMA-LHR	LDA / Tehsil Municipal Administration
LDS	Law Department Sindh
LESCO	Lahore Electric Supply Company
LG&CD-PB	Punjab Local Government & Community Development
LHC	Lahore High Court
MCL	Municipal Corporation Lahore
MoC	Ministry of Commerce
MoLJ	Ministry of Law & Justice
PESSI	Punjab Employees Social Security Institution
PITB	Punjab Information Technology Board
PLRA	Punjab Land Records Authority
PRA	Punjab Revenue Authority
SBCA	Sind Building Control Authority
SBP	State Bank of Pakistan
SECP	Securities & Exchange Commission of Pakistan
SEPA	Sindh Environmental Protection Agency
SESSI	Sindh Employees Social Security Institution
SRB	Sindh Revenue Board