Pakistan's Federal Board of Revenue has published the Assets Declaration Ordinance 2019, which was promulgated on 14 May 2019. The Ordinance provides tax amnesty for the declaration of undisclosed assets, sales, and expenditure by 30 June 2019 in respect of any:

• Undisclosed assets, held in Pakistan or abroad, acquired up to 30 June 2018;
• Undisclosed sales made up to 30 June 2018;
• Undisclosed …