Team

Masood Aziz - Chief Consultant

Mr. Aziz retired as Collector Customs (Appraisement) after putting in 25 years of public service in the year1999. He is enrolled to practice as an Advocate in the High Courts of Pakistan.

As Chief Consultant at Masood Aziz Associates, he has been providing consultancy services to a large number of corporate clients in matters pertaining to Customs, Sales Tax, Federal Excise, WTO related matters, Anti-dumping duty and other matters falling within the domain of National Tariff Commission, Pakistan Standard, Quality Control Authority (PSQCA)'s regulations, State Bank of Pakistan's regulations pertaining to imports & exports and fiscal anomalies arising out of changes in Custom tariff structures.

Mr. Aziz has organized numerous training workshops and seminars for corporate clients on the following topics:

• Customs law and rules for levy of duty on imports and exports.
• Classification and valuations of goods under the Customs Act, 1969.
• Sales tax laws and procedure.
• Various concessionary schemes notified by FBR so that clients are informed about all concessions available to them.
• WTO Agreements and their implications for Pakistani importers and exporters.
• WTO Valuation Agreement as implemented in Pakistan.
• Export related incentives notified by the Government of Pakistan including the DTRE scheme.

He supervises the litigation being handled by Associates at the Firm including replies to show-cause notices, appeals before the Collector and Commissioner (Appeals), Appellate Tribunals and reference applications as well as constitutional petitions before the High Courts of Pakistan.

Mr. Aziz also advises clients about the implications of Free Trade Agreements and other bilateral and multilateral trade and tariff concessional Agreements entered into by the Government of Pakistan.

Mr. Aziz has spearheaded and successfully completed a number of consultancy projects on international trade transaction analysis and review that were awarded to the firm by the World Bank, UNCTAD and Government of Pakistan.  He recently completed a World Bank project regarding the review of the tax regime in the province of Sindh and formulated recommendations to introduce reforms that were approved by the World Bank.

Parvez Iqbal Kasi - Senior Consultant and Advocate High Court

Mr. Kasi retired as Collector Customs, Custom House, Karachi in 2001. He is enrolled to practice as an Advocate in the High Courts of Pakistan.

He joined Masood Aziz & Associates in 2001. His hands on experience of Customs, Sales Tax and Federal Excise laws has facilitated the firm in effectivelyhandling disputed matters referred by clients and in establishing legal and practical remedies available to clients for obtaining quick relief at various administrative and judicial fora.

His work experience at Masood Aziz and Associates includes:

• Providing legal consultancy to a large number of corporate clients in all matters pertaining to Custom, Sales Tax, Federal Excise and WTO related matters.
• Litigation before the Adjudication Collectorates and Customs Appellate Tribunals.
• Filing of Suits, Constitutional Petitions, Special Customs and Sales Tax Reference Applications before the High Courts.
• Valuation disputes including filing of Revision Petition against Valuation Rulings issued by the Director of Valuation and subsequently taking up the same with the Tribunals as well as High Courts.
• Meetings with FBR officials at Karachi and Islamabad on matters requiring their necessary intervention.
• Taking up matters of maladministration against tax authorities on behalf of the clients to obtain relief from the Federal Tax Ombudsman (FTO).

Mr. Kasi has regularly participated and given lectures in workshops and seminars arranged by the firm for its corporate clients on the following topics:

• Customs law and rules for levy of duty on imports and exports.
• Classification and valuations of goods under the Customs Act, 1969.
• Sales tax laws and procedure.
• Various concessionary schemes notified by FBR so that clients are informed about all exemptions available to them.
• WTO Agreements and their implications for Pakistani importer / exporter.
• WTO Valuation Agreement as implemented in Pakistan.
• Export related incentives notified by the Government of Pakistan including the DTRE scheme.

Memberships

MrKasi is a member of the following:

• Member (Forman Christian College, Lahore)
• Member Quetta Bar Association
• Member Baluchistan High Court Bar Association
• Member Customs and Sales Tax Practitioners Association

Salman Aziz – Barrister-at-Law

Email: salman@masoodaziz.com

Mr. Aziz graduated with an LL.B. (Hons) Degree from King’s College London in 2009 and subsequently was called to the Bar by the Hon’ble Society of Lincoln’s Inn. He is enrolled to practice in the High Courts of Pakistan

He has worked in reputable and leading law firm’s in Pakistan including Fazleghani Advocates and Liaquat Merchant Associates and has over a decade of legal experience.

Mr Aziz drafts plaints, pleadings, stay applications, affidavits and other miscellaneous applications and argues cases before tax tribunals, district courts, banking courts and the High Courts of Pakistan in respect of litigation disputes, including but not limited to, banking law, civil law, company law, competition law, constitutional law, customs law, family law, public procurement law and tax laws.

He also drafts legal opinions and provides legal advice on any query received from the firm's clients and drafts legal notices on behalf of clients. He also undertakes corporate advisory work and regularly drafts and vets agreements.

His work experience includes:

• Regularly appearing before the High Courts of Pakistan, civil courts and tribunals  in matters relating to Customs Laws, Sales Tax Laws. Property Laws, Rent Laws, Family Laws, Contract Laws and commercial disputes.

• Advising the Sindh Revenue Board on its Employment and Human Resource Policies.

• Part of a three member team which provided legal advice and prepared a report for the Pakistan Banks’ Association pertaining to the amendments required in the legal framework and laws in Pakistan in order to ensure that Pakistani banks and foreign financial institutions are able to comply with the provisions of the Foreign Accounts Tax Compliance Act (FATCA).

• Part of the team that was acting on behalf of a foreign client in arbitration proceedings filed with the ICC, International Court of Arbitration, in relation to the grant and exercise of a put option. In this regard, he assisted the partner handling the matter in drafting submissions that have been filed with the ICC and in providing ancillary advice to the client.

• Providing legal advice to various clients including the State Bank of Pakistan in matters pertaining to public procurement law. In this regard, he drafted bidding documents compliant with Pakistan’s public procurement laws for a nationalised local bank.

• Regularly providing tax advice to clients regarding the application of various taxes including customs duties, sales tax, federal excise duty, income tax and tax concessions available under such laws and notifications issued by the Government.

• Conducting a legal due diligence for a bank to ensure that financial agreements and security documents pertaining to various finance facilities granted by the bank to its customers were in order.

• Advising a foreign client in relation to the recovery of a loan amounting to USD 70 million from a company incorporated in Pakistan.
• Representing clients in legal proceedings before tax tribunals, district courts, banking courts and the High Courts of Pakistan.
• Representing clients in family cases.

Memberships

Hon’ble Society of Lincoln’s Inn

Sindh Bar Council

Karachi Bar Association

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Nasir Ahmad Malik - Senior Consultant Sales Tax and Advocate High Court

B. Com, LL.B., (LLM), University of Karachi

Mr. Nasir Ahmad Malik works on various Sales Tax related matters and routinely appears in the Sindh High Court, Appellate Tribunal IR, Customs Appellate Tribunal & Appellate Tribunal Sindh Revenue Board (SRB). He Also appears in Adjudication and Appeals matters before the Quasi-Judicial authorities of FBR and SRB. He has extensive experience in drafting replies to the Audit Observations, Show-Cause Notices besides drafting of appeals against the orders passed by the Quasi-Judicial fora. He also provides legal opinion on issues raised by the clients regarding Sales Tax Act, 1990 and the Sindh Sales Tax on Services Act, 2011.

He worked as Project Consultant in Sindh Government's project funded by the World Bank on Analysis of Provincial Taxes in Sindh and Baluchistan wherein he performed the following activities:

• Analyzed provincial Sales Tax regulations of Sindh and Baluchistan
• Provided legal assistance in drafting of Baluchistan Sales Tax on Services Act

Mr. Malik's work experience includes:

• • Conducting Sales Tax Audit of multinational companies and large business houses to pin point any discrepancy in following Sales Tax laws and procedures and to avoid any audit objections by the Sales Tax department.

• • Providing legal opinions to clients whether input tax adjustment is admissible on any particular goods or services in the light of the relevant provisions of the Sales Tax Act, 1990, Federal Excise Act, 2005 and Sindh Sales Tax Act, 2011 in the light of the amendments in the substantive / subordinate legislations.

• • Providing legal assistance to clients as to the chargeability, exemption or zero-rating of sales tax & federal excise duty on goods / services referred to by them in the light of the relevant provisions of the Sales Tax Act, 1990, Federal Excise Act, 2005 and Sindh Sales Tax on Services Act, 2011.

• • Providing opinions to clients on the implications of notifications, General Orders and Circulars issued by the Federal Board of Revenue / Sindh Revenue Board.

• • Providing input to clients, on various concessionary regimes under the Sales Tax Law including DTRE, Temporary Importation, Export Oriented Unit and Manufacturing Bond Schemes.

• • Advising clients on issues related to Trade Policy Order.

• • Advising clients on export related matters viz. Export Policy regulations, export rebate, duty drawback and export oriented schemes.

Memberships

Mr. Malik is a member of the following:

• Member Sindh Bar Council (SBC)
• Pakistan Tax Bar Association
• Karachi Bar Association (KBA)
• Karachi Tax Bar Association and Customs and Sales Tax Practitioners Association

Muhammad Younus Rao - Senior Consultant Customs and Advocate High Court

M.A., LL.B., University of Karachi

Mr. Younus Rao works on various Customs related matters and routinely appears in the Customs Appellate Tribunal, at Collectorates of Adjudication and Appeals, Directorate of Customs Valuation. He represents clients before the Sindh High Court in Constitutional Petitions (CPs) and Special Customs Reference Applications (SCRA). He has extensive experience of drafting replies to the Audit Observations and Show-Cause Notices. He excels in drafting appeals against the orders passed by the Customs adjudication officers and Collector (Appeals). He also drafts Writ Petitions and Special Customs Reference Applications on behalf of the clients for filing before the High Courts. He excels at drafting legal opinions for the firm’s clients and provides legal advice on any query received from them pertaining to indirect tax laws.

His work experience includes:

• Conducting legal due diligence for one of the renowned company of the country to ensure that their import documentation was in conformity with the legal requirements of the Customs law and procedure.

• Advised one of the prominent Chartered Accountant firm on the issue of foreign remittance in terms of State Bank's Regulations for submission of Electronic Import Form (EIF) and special permission for waiver of filing EIF form in light of Chief Collector Customs' standing order.
• Worked as Project Assistant in FBR's Project on 'System Audit of One Customs & WeBOC' in coordination with SidatHyderMorshed Associates (Pvt.) Limited and performed the following activities:

Assisted in scrutinizing Customs procedures on as-is-basis running on PaCCS and One Customs system; Holding meetings with the stakeholders to identify processes for completion of an import / export transaction; Drafting of detailed flow charts of such procedures; and Listing all the Customs documents required to be scanned with the GDs. Providing input to clients, on various concessionary regimes under the Customs law including Bilateral / Multilateral Agreements, SROs and Schedules of the statutes on Customs and Sales Tax.   Advising clients on issues related to Trade Policy measures.   Assisting clients on issues related to valuation of goods in light of the provisions of Section-25 of the Customs Act, 1969.

• Advising clients on Foreign Exchange regulations on import and export of goods in light of State Bank's standing orders, circulars and notifications.

• Assisting clients on export related matters viz. Export Policy regulations, export rebate, duty drawback and export oriented schemes.

• Assisting senior counsels on a variety of cases under litigation.

• Conducting legal research for matters under litigation.

• Analyzing budgetary measures on Customs law and their implications on the trade as well.

• Coordinating workshops conducted by Masood Aziz & Associates from time to time on 'Customs law and procedure' which are attended by executives of various national and multi-national companies.

Memberships

Sindh Bar Council (SBC)
Karachi Bar Association (KBA)
Customs and Sales Tax Practitioners Association