巴基斯坦最高法院审查对最高收入者征收的后财政年度税是否合宪。 Pakistan's Supreme Court examines if a post-financial-year tax on top earners is constitutional.

巴基斯坦最高法院正在审查在财政年度以外征收“超级税”的合宪性, Pakistan's Supreme Court is reviewing the constitutionality of a "super tax" imposed outside the financial year, challenging Parliament's authority to levy it. 这项税于2015年开始实行,并于2022年修订,以收入超过5亿卢比的高收入者和公司为对象,最高税率为10%,为流离失所者的康复提供资金。 The tax, introduced in 2015 and amended in 2022, targets high earners and companies with income over Rs500 million, with rates up to 10% to fund rehabilitation of displaced persons. 请愿者辩称,税收违反了立法程序,而联邦税收委员会则维护其合法性,根据《宪法》维护议会的权力。 Petitioners argue the tax violates legislative procedures, while the Federal Board of Revenue defends its legality, asserting Parliament's power under the Constitution. 法院正在评估国民议会是否可以在财政年度之后颁布此类税法。 The court is assessing whether the National Assembly can enact such tax laws beyond the financial year. 听证会继续进行,总检察长准备很快提交书面陈述。 The hearing continues, with the Attorney General set to submit written arguments soon.