Under IMF's Extended Fund Facility conditions for Pakistan, the primary structural benchmark related to taxation requires:
Q1. Under IMF's Extended Fund Facility conditions for Pakistan, the primary structural benchmark related to taxation requires:
Answer: Broadening the tax base by removing exemptions from the sales tax regime
Explanation: A central IMF benchmark for Pakistan's tax reform is broadening the sales tax base by eliminating the hundreds of exemptions and zero-ratings granted to politically influential sectors, which significantly narrows the revenue base.