Datasetpublic

AbdulRahmanAzam/taxpulse-corpus

TaxPulse: Pakistani Tax Law Corpus Law is current to the Finance Act, 2026 (effective 1 July 2026, Tax Year 2027). A document corpus of Pakistani tax law, assembled for the TaxPulse final-year project (an AI tax consultation and FBR filing assistant). Sources are public publications of the Federal Board of Revenue (FBR) and provincial revenue authorities, plus reported case law. Contents Directory What it holds 01_primary_law/ Income Tax Ordinance 2001… See the full description on the dataset page: https://huggingface.co/datasets/AbdulRahmanAzam/taxpulse-corpus.

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Dataset Card

TaxPulse: Pakistani Tax Law Corpus

Law is current to the Finance Act, 2026 (effective 1 July 2026, Tax Year 2027).

A document corpus of Pakistani tax law, assembled for the TaxPulse final-year project (an AI tax consultation and FBR filing assistant). Sources are public publications of the Federal Board of Revenue (FBR) and provincial revenue authorities, plus reported case law.

Directory	What it holds
`01_primary_law/`	Income Tax Ordinance 2001, Income Tax Rules 2002 (consolidated)
`02_rates_and_schedules/`	Rate cards and statutory schedules
`03_circulars_and_clarifications/`	FBR circulars and clarifications
`04_sros_income_tax/`	Statutory Regulatory Orders, 1984–present, by year
`05_forms_and_returns/`	Return and statement forms
`06_iris_filing_guides/`	IRIS portal filing guidance
`07_case_law/`	Supreme Court, High Court and Tribunal decisions
`08_tax_treaties/`	Double-taxation agreements
`09_taxpayer_facilitation/`	Taxpayer guides and facilitation material
`10_provincial_taxes/`	PRA, SRB, KPRA, BRA material
`11_secondary_commentary/`	Secondary commentary
`12_budget_documents/`	Finance Acts and budget papers
`13_fto_and_ombudsman/`	Federal Tax Ombudsman decisions
`14_jurisdiction_and_administration/`	Jurisdiction orders
`15_historical_income_tax_circulars/`	Historical circulars

Two layers sit alongside the source documents:

—`_derived/` — the machine-readable layer. ito2001_sections.jsonl and itr2002_rules.jsonl hold the Ordinance and Rules parsed into individual sections; corpus_index.{csv,json}, sro_index.csv and withholding_rates.csv index the collection. Start here for retrieval — it is far cheaper to work with than the PDFs.
—`_meta/` — provenance. One manifest per download phase recording the source URL, byte size and SHA-256 of every file, so any document can be traced back to its origin. dead_links*.json records sources that have since gone offline.

scripts/ contains the crawlers and parsers that built all of the above.

Excluded: bulk taxpayer records

Seven files are deliberately not published here (~736 MiB): the Active Taxpayers List and the Tax Directories for tax years 2013–2018. FBR publishes these, but they contain names, NTNs and tax paid for individual taxpayers, and a public mirror would make that data bulk-downloadable and search-indexed. They are not needed for legal reasoning, which is what this corpus is for.

Usage

bash

pip install -U huggingface_hub
hf download AbdulRahmanAzam/taxpulse-corpus --repo-type dataset --local-dir corpus

Downloads are cached and incremental — re-running fetches only what changed.

python

from huggingface_hub import hf_hub_download
import json

path = hf_hub_download(
    "AbdulRahmanAzam/taxpulse-corpus",
    "_derived/ito2001_sections.jsonl",
    repo_type="dataset",
)
sections = [json.loads(line) for line in open(path, encoding="utf-8")]

Caveats

—Text extraction is imperfect. Much of the corpus is scanned PDFs; extracted text carries OCR noise and broken table layouts. Verify against the source PDF before relying on a figure.
—Point-in-time snapshot. Tax law changes annually with each Finance Act. Consolidations are dated in their filenames — check the date before treating a provision as current.
—Amendment chains are not resolved. An SRO may have been superseded or rescinded by a later one. Nothing here computes the in-force version for a given date.
—Not legal or tax advice. Research material only. For an actual filing or tax position, consult a qualified practitioner.

Provenance

Built 3 September 2026 from FBR (fbr.gov.pk) and provincial revenue authority websites. Every file's origin URL and checksum is in _meta/. Some source links have since gone dead, which is part of why this mirror exists.