Pakistan (PK)

Jurisdiction Overview

407 *Are all court proceedings on criminal tax matters openly accessible to the public, and the public cannot be ordered to leave the court room by invoking tax secrecy, bank secrecy, professional secrecy or comparable confidentiality rules? No
 Data Date: 2019


According to the Code of Criminal Procedure (Article 352): "The place in which any Criminal Court is held for the purpose of inquiring into or trying any offence shall be deemed an open Court, to which the public generally may have access, so far as the same can conveniently contain them: Provided that the Presiding Judge or Magistrate may, if he thinks fit, order at any stage of any inquiry into, or trial of, any particular case, that the public generally, or any particular person shall not have access to, or be or remain in the room or building used by the Court. Given that the publicity of the proceedings is at the discretion of the judge and considering the weakest link rule of the financial secrecy index, we consider that tax proceedings are not open to the public.


Code of Criminal Procedure, 1898 as amended by Act 2 of 1997, Article 352.