Budget in Brief
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Page 1
FEDERAL
BUDGET
2022-23
BUDGET
IN
BRIEF
Government of Pakistan
Finance Division
IslamabadPage 2
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Page 3
PREFACE
Budget in Brief is a synopsis of the Federal budget 2022-23. It provides aggregated
information on revenue receipts, capital receipts, external receipts, current expenditure and
development expenditure of the federal government for fiscal year 2022-23. Detailed
information is available in the relevant budget documents i.e. Annual Budget Statement,
Explanatory Memorandum on Federal Receipts and Demands for Grants and
Appropriations which are uploaded on the website of Finance Division www.finance.gov.pk
after presentation of annual budget in the National Assembly.
This document contains the concise overview of key priorities of the federal
government, main objectives of the budget for the financial year 2022-23. This document
offers a view of federal budgetary position for the financial year 2022-23 as well as budget
estimates and revised estimates for current financial year.
'Budget at a Glance' 2022-23 offers a quick and simple overview of federal budget
for 2022-23. A table showing working of fiscal deficit and financing of deficit 2022-23 is also
added.
Some additional information regarding tax wise and province wise share in federal
taxes, details of subsidies and grants, current loans and investments and details of Public
Sector Development Program in respect of Ministries/Divisions/Departments and
Corporations and Special Packages has also been shown.
I hope that this document will be beneficial and helpful for all those who seek a clear
understanding of budget 2022-23.
Finance Division Hamed Yaqoob Sheikh
Islamabad, the 10th June, 2022 Secretary to Government of PakistanPage 4
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C O N T E N T S
Part-I Page
Key Priorities of the Federal Government for FY 2022-23 1
The Budget Strategy for FY 2022-23 1
Main Objectives of Budget 2022-23 1-2
Part-II
Table - 1: Budget 2022-23 at a Glance 4
Table - 2: Fiscal Deficit & Financing in Budget 2022-23 5
Table - 3: BE & RE of FY 2021-22 and BE of FY 2022-23 6
Part-III
COMPARISON OF BUDGET ESTIMATES
Table - 4: Tax Receipts 8
Table - 5: Non Tax Revenue Receipts 8-9
Table - 6: Details of Divisible Pool Taxes 10
Table - 7: Capital Receipts (Net) 11
Table - 8: Public Account (Net) 11
Table - 9: External Resources 12
Table - 10: Current Expenditure 12-13
Table - 11: Function Wise Expenditure 13
Table - 12: Subsidies 14
Table - 13: Grants and Transfers 14-16
Table - 14: Current Loan and Advances 17
Table - 15: Current Investments 18
Table - 16: Development Loan and Advances 18
Table - 17: Distribution of PSDP 19-20
Part-IV
(DETAILED BUDGET ESTIMATES)
Table - 18: Revenue Receipts 22
Table - 19: Non Tax Revenue Receipts 22-23
Table - 20: Details of Divisible Pool Taxes (Transfers to Provinces) 24-26
Table - 21: Capital Receipts (Net) 27Page 6
C O N T E N T S
Page
Table - 22: Public Account (Net) 28
Table - 23: External Resources 28-29
Table - 24: Current Expenditure 29
Table - 25: Function Wise Expenditure 30
(1) General Public Service 30-31
(2) Defence Affairs and Services 31
(3) Public Order and Safety Affairs 31
(4) Economic Affairs 32
(5) Environment Protection 32
(6) Housing and Community Amenities 32
(7) Health Affairs and Services 33
(8) Recreation, Culture and Religion 33
(9) Education Affairs and Services 34
(10) Social Protection 34
Table - 26: Subsidies 35-36
Table - 27: Grants and Transfers 37-40
Table - 28: Current Loan and Advances 40-41
Table - 29: Current Investments 41-42
Table - 30: Development Loan and Advances 42
Table - 31: PSDP 2022-23 43-44Page 7
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Key Priorities of the Federal Government for FY 2022-23
Following are the Key Priorities of the Federal Government:
a) To rejuvenate the Development Programmes
b) To eliminate the power outages
c) To boost agricultural productivity for food security
d) To reduce fiscal deficit to restore fiscal sustainability
e) To increase in agriculture and industrial productivity
To ban on imports of luxury items to save the foreign exchange f)
g) To minimize the losses of Public Sector Enterprises
h) To enhance the Tax rate on wealthy people of the country
i) Fine tuning of taxes on stronger shoulders to provide relief to the needy
The Budget Strategy for FY 2022-23
The Budget 2022-23 is a sustainable growth budget. It is based on a well thought out
strategy to boost the economic growth earlier outlined in the Medium Term Budgetary
Strategy Paper for FY 2022-23 to FY 2024-25, which gave a clear roadmap of the strategic
priorities, revenue and spending policies of the Government. The main strategies of the
Federal Government for FY 2022-23 are:
1) To stablize in economic growth
2) To control the increasing inflation
3) To increase Revenues
4) To enhance Exports
5) To protect the vulnerable segments of society through relief measures and pro-poor
initiatives
6) To provide maximum relief to improve the socio-economic condition of poors
7) To stop tax leakages
Main Objectives of Budget 2022-23
a) Control on the fiscal deficit and to promote sustainable growth of economy
b) Maintaining primary balance at a sustainable level
c) Protection of social spending to support the poors of the society
d) Mobilization of resources by widening tax net
e) Enhancement in Non-Tax Revenue through cost recovery and rationalizing varoius
fees/leviesPage 10
f) Increase argicultural productivity g) Promotion of exportable industrial productions h) Continuation of sucessful IMF programme i) Maintain a level of Development Budget to boost the economy of country j) Funding of special areas of the country to ensure their development k) Control of non productive expenditure through austerity measures l) Target subsidy to the deserving segments of the society m) Keep the expenditure within the approved budget allocation n) Control the prices of daily useable items through increase in supply of such items
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Table - 1
Budget 2022-23 at a Glance
Table-1 presents position of overall Resources and Expenditure for the FY 2022-23.
(Rs. in Billion)
RESOURCES EXPENDITURE
Tax Revenue (FBR) - Federal A. Current 8,709
7,470
Consolidated Fund Interest Payments 3,950
Pension 609
Non-Tax Revenue 1,935
Defence Affairs & Services 1,563
Grants and Transfers to
a) Gross Revenue Receipts 9,405 1,174
Provinces & Others
b) Less Provincial Share 4,373 Subsidies 664
I. Net Revenue Receipts (a-b) 5,032 Running of Civil Govt. 553
II. Non Bank Borrowing (NSSs & 1,996 Provision for Emergency and 195
Others) - Public Account others
III. Net External Receipts - Fed. 1,611
Consolidated Fund
IV. Bank Borrowing (T-Bills, PIBs, 843
B. Development 871
Sukuk) - Fed. Consolidated Fund
V. Privatization Proceeds - Fed. 96
Federal PSDP 727
Consolidated Fund
Net Lending 144Total (II + III + IV + V) 4,547
TOTAL RESOURCES (I to V) 9,579 TOTAL EXPENDITURE(A+B) 9,579Page 14
Table - 2
Fiscal Deficit & Financing of Budget 2022-23
Table-2 shows Fiscal Deficit and Financing for FY 2022-23.
(Rs. in Billion)
Fiscal Deficit Financing
A) Federal Revenue (Net) 5,032 A) Net External Financing 1,611
B) Total Federal 9,579 Multilateral & Bilateral
Expenditure (i+ii) Sources 548
Commercial & Euro Bond 1,064
i) Current Expenditure 8,709
ii) Development and Net 871
Lending (a+b) B) Net Domestic Financing 2,839
National Saving Schemes, GP -125
a) Federal PSDP 727 Fund and Deposit & Reserves
b) Net Lending 144 Bank (Govt. Securities) 2,964
C) Privatization Proceeds 96
C) Federal Deficit (A-B) -4,547 Total Financing (A+B+C) 4,547Page 15
Table - 3
BE & RE of FY 2021-22 and BE of FY 2022-23
Table-3 presents important percentages of Budget & Revised Estimates of FY 2021-22 and
Budget Estimates of FY 2022-23.
(Rs. in Billion)
Budget Revised Budget
2021-22 2021-22 2022-23
Revenue Receipt (FBR) 5,829 6,050 7,470
Non Tax Revenue 2,080 1,315 1,935
Gross Revenue (FBR+NTR) 7,909 7,365 9,405
Less: Transfer to Provinces (-) -3,412 -3,541 -4,373
Net Revenue for Federal
4,497 3,824 5,032
Government
Expenditure 8,487 9,133 9,579
Federal Budget Deficit -3,990 -5,309 -4,547
Provincial Surplus 570 570 750
Overall Budget Deficit -3,420 -4,739 -3,797
Overall Fiscal Deficit as %GDP -6.3% -7.1% -4.9%
Primary Deficit -360 -1,596 153
Primary Deficit as %GDP -0.7% -2.4% 0.2%
Nominal GDP 53,867 66,950 78,197Page 16
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PART - III
COMPARISON OF BUDGET ESTIMATES
FY 2021-22 - FY 2022-23Page 18
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TABLE - 4
TAX RECEIPTS
Table-4 provides details of total Tax Revenues as given in Table-1, Part-II.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
A. FBR TAXES (I + II) 5,829,000 7,470,000
I. Direct Taxes 2,182,000 3,039,000
- Income Tax 2,171,839 3,024,076
- Capital Value Tax 562 515
- Workers Welfare Fund 8,054 6,947
- Workers' Profit Participation Fund 1,545 7,462
II. Indirect Taxes 3,647,000 4,431,000
- Customs Duties 785,000 953,000
- Sales Tax 2,506,000 3,076,000
- Federal Excise 356,000 402,000
TABLE - 5
NON TAX REVENUE RECEIPTS
Table-5 provides details of Non Tax Revenues as given in Table-1, Part-II.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
A. LEVIES & FEES 29,503 35,151
- Mobile Handset Levy 9,000 10,000
- Fee collected by ICT Administration 20,453 25,098
- Airport Fee 50 53
INCOME FROM PROPERTY &
B. 265,839 279,647
ENTERPRISE
Pakistan Telecom Authority (Surplus) 4,000 9,000
PTA (4G Licenses) 45,436 50,000
Regulatory Authorities (Surplus/
508 695 Penalties)
Contd…..Page 20
(Rs in Million)
Budget Budget Classification
2021-22 2022-23
Mark up (Provinces) 35,532 39,652
Mark up (PSEs & Others) 90,000 100,000
Dividends 90,363 80,300
RECEIPTS FROM CIVIL
C. ADMINISTRATION AND OTHER 684,105 354,044
FUNCTIONS
- General Administration 7,114 13,621
- SBP Profit 650,000 300,000
- Defence 20,274 30,222
- Law and Order 2,695 3,850
- Community Services 2,538 3,847
- Social Services 1,485 2,504
D. MISCELLANEOUS RECEIPTS 1,100,518 1,266,053
- Economic Services 2,980 25,971
- Foreign Grants 20,000 25,000
- Petroleum Levy 610,000 855,000
- Natural Gas Development Surcharge 36,000 40,000
- Citizenship, Naturalization & Passport 35,000 35,000
- Royalty on Crude Oil 35,000 46,000
- Royalty on Natural Gas 65,000 70,000
- Discount Retained on Local Crude Price 20,000 20,000
- Windfall Levy against Crude Oil 10,000 10,000
- Gas Infrastructure Development Cess 130,000 30,000
- Petroleum Levy on LPG 7,600 8,000
- Extraordinary Receipts (UNO) 47,360 45,020
- Extraordinary Receipts (others) 45 31
- Others 81,534 56,031
Total (A+B+C+D) 2,079,965 1,934,896Page 21
TABLE - 6
DETAILS OF DIVISIBLE POOL TAXES
Table-6 provides details of Divisible Pool Taxes that are transferred to provinces
as per NFC Award and straight transfers to provinces.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
A. DIVISIBLE POOL TAXES 3,310,489 4,247,648
- Income Tax 1,232,877 1,722,958
- Capital Value Tax 322 295
- Sales Tax (Excluding GST on Services) 1,435,588 1,761,391
- Federal Excise (Excluding Excise Duty on Natural Gas) 197,285 223,635
- Customs Duties (Excluding Export Dev. Surcharge) 444,416 539,368
B. STRAIGHT TRANSFERS 101,370 124,917
- Natural Gas Development Surcharge 16,468 19,600
- Royalty on Natural Gas 51,564 61,118
- Royalty on Crude Oil 21,604 32,416
- Excise Duty on Natural Gas 11,733 11,784
TOTAL (A + B): 3,411,858 4,372,565
PROVINCE- WISE SHARE
Punjab 1,691,098 2,167,735
Sindh 848,208 1,097,247
Khyber Pakhtunkhwa 559,257 713,502
Balochistan 313,296 394,081
TOTAL PROVINCIAL SHARE 3,411,858 4,372,565Page 22
TABLE - 7
CAPITAL RECEIPTS (NET)
Table-7 explains Capital Receipts (Net) and their sources. It comprises of
Net Lending of PSEs, (Table-1) which is the difference between disbursement
minus recovery of loans by PSEs (Others).
The second part shown at Sr. No.II of this table relates to the Non Bank
Borrowing as indicated at Sr. No.II of Table-1 of Part-II.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
TOTAL CAPITAL RECEIPTS (I + II) 1,439,879 2,375,060
I. Recoveries of Loans & Advances 273,352 253,576
- Provinces 95,361 243,576
- Others 177,990 10,000
II. Non Bank Borrowing 1,166,527 2,121,484
Public Debt Net (1 + 2) 1,166,527 2,121,484
1. Permanent Debt 1,974,495 1,970,266
2. Floating Debt (807,967) 151,218
TABLE - 8
PUBLIC ACCOUNT (NET)
Table-8 indicates the position of Public Account (Net):
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
1 National Savings Schemes 66,137 (113,736)
2 G.P. Fund (8,000) (15,129)
3 Deposits and Reserves (Net ) 16,058 3,669
TOTAL: 74,195 (125,196)Page 23
TABLE - 9
EXTERNAL RESOURCES
Table-9 contains receipts from External Resources. Net External Receipts
shows details of inflow minus repayments. The details of Net External Receipts is
indicated in Table-23 of Part-IV.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
I. EXTERNAL LOANS (A to C) 2,692,838 5,503,470
A. Project Loans (i+ii) 259,443 266,537
i Federal Government 93,213 56,602
ii Provinces 166,231 209,935
B. Programme Loans 438,195 1,243,141
C. Other Aid 1,995,200 3,993,792
II. EXTERNAL GRANTS 31,636 29,463
D. External Resources (I + II): 2,724,474 5,532,933
E. Project Loans & Grants Outside PSDP 22,817 13,404
GROSS EXTERNAL RESOURCES (D+E): 2,747,292 5,546,338
Foreign Loans and Repayment (-) 1,427,592 3,792,401
Repayment of Foreign Credits (-) 74,405 142,772
NET EXTERNAL RESOURCES: 1,245,295 1,611,165
TABLE - 10
CURRENT EXPENDITURE
Table-10 contains Current Expenditure, already given at A in Table-1, Part-
II, in summarized form.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
Current Expenditure 7,523,248 8,708,540
(i) Mark-up Payment 3,059,682 3,950,062
- Mark-up on Domestic Debt 2,757,176 3,439,090
- Mark-up on Foreign Debt 302,506 510,972
(ii) Pension 480,000 609,000
- Military 360,000 395,000
- Civil 120,000 125,000
- Federal Pension Fund - 10,000
- Increase in Pension - 79,000
Contd…..Page 24
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
(iii) Defence Affairs and Services 1,370,000 1,563,000
(iv) Grants and Transfers 1,167,518 1,174,478
- Grants to Provinces 106,250 82,000
- Grants to Others 1,061,268 1,092,478
(v) Subsidies 682,000 664,000
(vi) Pay and Pension Increase 160,000 -
(vii) Running of Civil Government 479,048 553,000
(Viii) Provision for Emergency and
125,000 195,000
others
Total: CURRENT EXPENDITURE 7,523,248 8,708,540
TABLE - 11
FUNCTION-WISE EXPENDITURE
Table-11 contains function wise expenditure, i.e. how much is utilized for
various functions of the Government.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
1) General Public Service 5,435,200 6,245,478
2) Defence Affairs and Services 1,373,275 1,566,698
3) Public Order and Safety Affairs 178,511 209,161
4) Economic Affairs 114,201 182,369
5) Environment Protection 436 749
6) Housing and Community Amenities 34,597 7,850
7) Health Affairs & Services 28,352 19,582
8) Recreation, Culture and Religion 11,414 15,424
9) Education Affairs and Services 91,970 90,556
10) Social Protection 255,292 370,103
TOTAL: 7,523,247 8,707,970Page 25
TABLE - 12
SUBSIDIES
Table-12 gives the details of subsidies for which a single figure is given in
Table-1, Part-II.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
Power 596,000 535,000
- WAPDA/ PEPCO 257,000 275,000
- KESC 85,000 80,000
- PHPL & IPPs 254,000 180,000
Petroleum 20,000 71,000
PASSCO 7,000 7,000
Utility Stores Corporation 6,000 17,000
Others 53,000 34,000
- Wheat Subsidy to GB 8,000 8,000
- Metro Bus 1,000 4,000
- Fertilizer Plant 6,000 15,000
- Others 5,000 -
- Naya Pakistan Housing Authority 30,000 500
- Mark-up Subsidy Naya Pakistan 3,000 500
- Subsidy on Import of Urea - 6,000
TOTAL 682,000 664,000
TABLE - 13
GRANTS AND TRANSFERS
Table-13 gives the details of Grants and Transfers, for which a single figure is
given in Table-1, Part-II.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
GRANTS IN AID & MISCELLANEOUS
I. 106,250 82,000
ADJUSTMENTS
SPECIAL GRANTS 106,250 82,000
- Sindh 19,250 22,000
- Khyber Pakhtunkhwa 77,000 60,000
- Balochistan 10,000 -
Contd….Page 26
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
II. GRANTS TO OTHERS 1,061,268 1,092,478
- Contingent and Misc. 440,000 391,000
- Pakistan Railways 42,000 45,000
- Provision for Relief etc. 7,000 7,000
- Competition Commission of Pakistan 200 100
- Reimbursement of TT Charges, PRI & Others 22,232 20,000
- Audit Oversight Board 50 100
- Azad Jammu and Kashmir 59,500 59,500
- Gilgit Baltistan 47,000 47,000
- Bait-ul-Maal 4,200 3,700
- Pakistan Machine Tool Factory 500 500
- BISP 246,000 360,000
- FMU, Karachi 400 400
- DLTL (Draw Back of Taxes) 20,000 -
- Artist Welfare Fund M/o Culture 100 100
- PPAF 2,000 2,000
- ECP (LG Election) 5,000 500
- General Election - 5,000
- ASPIRE W.B - 2,000
- PSEB for IT Exports, M/o IT - 1,000
- HEC 65,250 65,000
- Security Enhancement 40,000 40,000
- Viability Gap Fund 100 -
- AML / CFT Supervisory Board (CDNS) 50 10
- Association for Welfare of Retired Pensioners 10 5
- TDRP & Foreign Grants through EAD 6,000 5,000
- Credit Guarantee Scheme for Small Farmers 100 -
- Crop Loan Insurance Scheme 600 200
- Live Stock Insurance Scheme 500 200
- Reconstruction in Afghanistan 300 -Page 27
(Rs in Million)
Budget Budget Classification
2021-22 2022-23
- Public Financial Management & Accountability
1,443 1,000 (MOF P4R)
- Public Financial Management & Accountability 600 100
(Provinces P4R)
- Payment of PLIC/PPOD Liabilities 8,000 1,000
(Principal+Interest)
- KJ/KPP - Wazir-e-Azam Rozgar Scheme 10,000 10,000
- PMYBL / All PM old schemes & Widows 600 500
- Gas Infrastructure Development Cess 10,000 2,000
- Budget Computerization /SAP FD 100 50
- Conversion of DCS Pension 200 200
- SME/ Risk Sharing Facility 5,000 50
- Covid Tax Loan Guarantee (CTLG) Scheme 5,000 50
- Naya Pakistan Certificates 1,000 700
- Refinance and Credit Guarantee Scheme for 1,190 50
Collateral Free Lending to SMEs
- National Remittance Loyalty Program (NRLP) 1,768 -
- NEECA 175 200
- Anti Rape Fund 100 100
- 7th Population and Housing Census 5,000 5,000
- Pakistan Population Fund 1,000 1,048
- National Disaster Risk Management Fund 1,000 1,000
- Agriculture Relief Initiatives - 10,000
- Artist Assistance Fund* - 1,000
- Film Finance Fund* - 1,000
- National Film Production institute - 1,000
- Publicity and Advertising (Info. & Broad Div.) - 1,000
- Others - 115
TOTAL GRANTS (I+II): 1,167,518 1,174,478
* Funds will be opened in Public Account of Federation.Page 28
TABLE - 14
CURRENT LOANS & ADVANCES
Table-14 explains the Current Loans and Advances to various PSEs, States and
Friendly Countries.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
1 Ways & Means Advances to the Govt. of AJK for 15,000 15,000 repayment of principal & interest
2 Junagadh and Kathiawar Chiefs 21 20
3 Loans and Advances to Governments Servants + 11,000 10,000 PNRA
4 Loans/Advances to Friendly Countries 200 500
5 Gilgit-Baltistan for Repayment of Principal and Interest 60 5
7 Loan to State Engineering Corporation 25 10
8 Current Loans to PIA 20,000 15,000
9 Loans to Pakistan Steel Mills Karachi 16,000 10,000
10 Ways and Means to Provinces 15,000 10,000
11 Markup Payment of Pakistan Steel Mill Loan No.2 500 200
TOTAL: 77,806 60,735Page 29
TABLE - 15
CURRENT INVESTMENTS
Table-15 explains Current Investments through equity, etc. in various entities.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
1 GoP Contribution in Equity of Pak China Investment 100 10
Co. Ltd. Islamabad
2 GoP Equity injuction in Sarmaya-e-Pakistan Ltd 200 -
3 Paid up Capital for EXIM Bank of Pakistan 5,000 4,000
4 4th General Increase of Capital Stock Islamic 1,000 -
Develoment Bank (IDB)
5 Pakistan Mortgaauge Refinance Company Ltd. PMRCL 2,000 1,000
6 GoP Equity in DISCOs through PHPL for payment of 10,000 -
DSL of STFF
7 Pakistan's Annual Contribution to Inter Governmental 8 6
Group IF 24 (G-24)
8 International Financial Institutions GOP contribution in 100 -
equity of Pak-Libya Holding Company Limited
9 Loan to GENCO IV - 350
10 Equity Pakistan Credit Gurantee 0 -
11 PHL Loan as equity 0 35,000
12 Equity Pakistan Credit Gurantee 3,000 -
TOTAL: 21,408 40,366
TABLE - 16
DEVELOPMENT LOANS AND ADVANCES
Table-16 explains Domestic and External Development Loans and Advances.
Development Loans and Advances are part of project aid disbursed by foreign donors
and are used to Finance PSDP. The loans are re-lent by the Federal Government to
Provincial Governments and PSEs.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
1 Development Loans and Advances 131,346 104,103
2 External Development Loans and Advances 313,716 346,594
TOTAL: 445,062 450,697Page 30
TABLE - 17
DISTRIBUTION OF PSDP
The Table-17 explains the Division wise distribution of PSDP, explaining the
figures of PSDP given in Table-1, Part-I.
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
1 Aviation Division 3,558 2,485
2 Board of Investment 80 808
3 Cabinet Division 46,155 70,059
4 Climate Change Division 14,327 9,600
5 Commerce Division 1,614 1,174
6 Communications Division (other than NHA) 451 180
7 Defence Division 1,978 2,232
8 Defence Production Division 1,745 2,200
9 Establishment Division 800 900
10 Federal Education & Professional Division 9,700 7,240
11 Finance Division 123,131 1,660
12 Higher Education Commission 42,450 44,179
13 Housing & Works Division 24,212 13,985
14 Human Rights Division 279 185
15 Industries and Production Division 2,916 2,850
16 Information & Broadcasting Division 1,900 2,100
17 Information Tech. & Telecom Division 9,361 6,331
18 Inter Provincial Coordination Division 3,735 3,472
19 Interior Division 21,049 9,093
20 Kashmir Affairs & Gilgit Baltistan Division 69,960 -
21 Law and Justice Division 6,027 1,814
22 Maritime Affairs Division 4,462 3,465
23 Narcotics Control Division 489 208
24 National Food Security & Research Division 12,017 10,129
National Health Services, Regulations & Coordination
25 21,723 12,651 Division
26 National History & Literary Heritage Division 126 550
27 Pakistan Atomic Energy Commission 27,000 25,991
28 Pakistan Nuclear Regulatory Authority 200 290
29 Petroleum Division 3,250 1,481
30 Planning, Development & Special Initiatives Division 19,246 42,177
31 Poverty Alleviation and Social Safety Divivion 599 500
Contd…..Page 31
(Rs in Million)
Budget Budget
Classification
2021-22 2022-23
32 Railways Division 30,026 32,648
33 Religious Affairs & Interfaith Harmony Division 494 600
34 Revenue Division 4,025 3,189
35 Science & Technological Research Division 8,341 5,716
36 SUPARCO 7,369 7,395
37 Water Resources Division 103,473 99,572
38 Special Areas (AJK & GB) - 52,645
39 Provincial Projects - 33,011
40 Merged Districts of Khyber Pakhtunkhwa - 50,200
41 National Highway Authority (NHA) 113,750 118,403
42 NTDC / PEPCO 69,485 43,133
43 ERRA - 500
44 COVID Responsive and Other Natural 5,000 -
Clamities Programme
45 VGF for PPP Projects 61,500 -
46 Pak SDGs & Community Development 22,000 -
Programme
(A) Total Federal PSDP (1 to 46) 900,000 727,000
(B) Provinces 1,235,000 1,431,786
TOTAL NATIONAL PSDP (A + B) 2,135,000 2,158,786Page 32
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Page 33
PART - IV
DETAILED BUDGET ESTIMATES
Budget Estimates 2021-22
Revised Estimates 2021-22
Budget Estimates 2022-23Page 34
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Page 35
TABLE - 18
REVENUE RECEIPTS
Table-18 presents the detail of Revenues collected by FBR, Summary
already given in Table-4 (Part-II):
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
FBR TAXES (I + II) 5,829,000 6,050,000 7,470,000
I. Direct Taxes 2,182,000 2,234,000 3,039,000
- Income Tax 2,171,839 2,221,217 3,024,076
- Capital Value Tax 562 440 515
- Workers Welfare Fund 8,054 5,951 6,947
- Workers' Profit Participation Fund 1,545 6,392 7,462
II. Indirect Taxes 3,647,000 3,816,000 4,431,000
- Customs Duties 785,000 817,000 953,000
- Sales Tax 2,506,000 2,655,000 3,076,000
- Federal Excise 356,000 344,000 402,000
TABLE - 19
NON TAX REVENUE RECEIPTS
Table-19 shows the Non Tax Revenues details realized by the other
government functionaries.
(Rs in Million)
Budget Revised Budget Classification
2021-22 2021-22 2022-23
A. LEVIES & FEES 29,503 29,888 35,151
- Mobile Handset Levy 9,000 8,000 10,000
- Fee collected by ICT Administration 20,453 21,838 25,098
- Airport Fee 50 50 53
INCOME FROM PROPERTY &
B. 265,839 300,078 279,647
ENTERPRISE
- Pakistan Telecom Authority (Surplus) 4,000 3,500 9,000
- PTA (4G Licences) 45,436 100,000 50,000
Regulatory Authorities (Surplus/ - Penalities) 508 571 695
Contd…Page 36
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
- Mark up (Provinces) 35,532 35,751 39,652
- Mark up (PSEs & Others) 90,000 90,000 100,000
- Dividends 90,363 70,257 80,300
C. RECEIPTS FROM CIVIL 684,105 508,646 354,044
ADMINISTRATION AND OTHER
FUNCTIONS
- General Administration 7,114 7,042 13,621
- SBP Profit 650,000 474,000 300,000
- Defence 20,274 20,085 30,222
- Law and Order 2,695 2,958 3,850
- Community Services 2,538 2,990 3,847
- Social Services 1,485 1,571 2,504
D. MISCELLANEOUS RECEIPTS 1,100,518 476,537 1,266,053
- Economic Services 2,980 19,970 25,971
- Foreign Grants 20,000 20,000 25,000
- Petroleum Levy 610,000 135,000 855,000
- Natural Gas Development Surcharge 36,000 30,000 40,000
- Citizenship, Naturalization & Passport 35,000 25,000 35,000 Fee
- Royalty on Crude Oil 35,000 40,000 46,000
- Royalty on Natural Gas 65,000 60,000 70,000
- Discount Retained on Local Crude Price
20,000 16,000 20,000
- Windfall Levy against Crude Oil 10,000 12,000 10,000
- Gas Infrastructure Development Cess
130,000 25,000 30,000 (GIDC)
- Petroleum Levy on LPG 7,600 5,000 8,000
- Extraordinary Receipts (UNO) 47,360 35,290 45,020
- Extraordinary Receipts (Others) 45 28 31
- Others 81,534 53,249 56,031
Total (A +B+C+D) 2,079,965 1,315,150 1,934,896Page 37
Distribution of Resources Among Federation and Provinces
1. Pakistan is a Federal democracy. In order to maintain inter-governmental fiscal
relationship, Article 160 of the Constitution provides for setting up of a National Finance
Commission (NFC) with intervals not exceeding five years. The mandate of NFC is to
make recommendations to the President for the distribution of resources between the
Federal and Provincial Governments. The recommendations of the NFC are given legal
cover through a President's Order No. 5 of 2010. The relevant provisions of President's
Order No. 5 of 2010 as amended vide No. 6 of 2015 are as under:
(i) Distribution of Revenues.-(1) The divisible pool taxes in each year shall consist
of the following taxes levied and collected by the Federal Government in that year,
namely:─
(a) taxes on income;
(b) wealth tax;
(c) capital value tax;
(d) taxes on the sales and purchases of goods imported, exported, produced,
manufactured or consumed;
(e) export duties on cotton;
(f) customs duties;
(g) federal excise duties excluding the excise duty on gas charged at
well-head; and
(h) any other tax which may be levied by the Federal Government.
(2) One percent of the net proceeds of divisible pool taxes shall be assigned to
Government of Khyber Pakhtunkhwa to meet the expenses on war on terror.
(3) After deducting the amounts as prescribed in clause (2), of the balance amount of
the net proceeds of divisible pool taxes, fifty-six percent shall be assigned to provinces
during the financial year 2010-11 and fifty-seven and half percent from the financial year
2011-12 onwards. The share of the Federal Government in the net proceeds of divisible
pool shall be forty-four percent during the financial year 2010-11 and forty-two and half
percent from the financial year 2011-12 onwards.
(ii) Allocation of shares to the Provincial Governments.-(1) The Province-wise
ratios given in clause (2) are based on multiple indicators. The indicators and their
respective weights as agreed upon are:-
(a) Population 82.0%
(b) Poverty or backwardness 10.3%
(c) Revenue collection or generation 5.0%
(d) Inverse population density 2.7%Page 38
(2) The sum assigned to the Provincial Governments under Article 3 shall be
distributed amongst the Provinces on the basis of the percentage specified against each:─
(a) Balochistan 9.09%
(b) Khyber Pakhtunkhwa 14.62%
(c) Sindh 24.55%
(d) Punjab 51.74%
Total: 100.00%
(3) The Federal Government shall guarantee that Balochistan province shall receive
the projected sum of eighty-three billion rupees from the provincial share in the net
proceeds of divisible pool taxes in the first year of the Award. Any shortfall in this amount
shall be made up by the Federal Government from its own resources. This arrangement for
Balochistan shall remain protected throughout the remaining four years of the Award based
on annual budgetary projections.
(iii) Payment of net proceeds of royalty on crude oil.─Each of the provinces shall
be paid in each financial year as a share in the net proceeds of the total royalties on crude
oil an amount which bears to the total net proceeds the same proportion as the production
of crude oil in the Province in that year bears to the total production of crude oil.
(iv) Payment of net proceeds of development surcharge on natural gas to the
Provinces.─(1) Each of the Provinces shall be paid in each financial year as a share in the
net proceeds to be worked out based on average rate per MMBTU of the respective
province. The average rate per MMBTU shall be derived by notionally clubbing both the
royalty on natural gas and development surcharge on Gas. Royalty on natural gas shall be
distributed in accordance with clause (1) of Article 161 of the Constitution whereas the
development surcharge on natural gas would be distributed by making adjustments based
on this average rate.
(2) The development surcharge on natural gas for Balochistan with effect from 1st
July 2002, shall be re-worked out hypothetically on the basis of the formula given in
clause (1) and the amount, subject to maximum of ten billion rupees, shall be paid in five
years in five equal installments by the Federal Government as grants to be charged on the
Federal Consolidated Fund.
(v) Grants-in-Aid to the Provinces.-There shall be charged upon the Federal
Consolidated Fund each year, as grants-in-aid of the revenues of the province of Sindh an
amount equivalent to 0.66% of the provincial share in the net proceeds of divisible pool as
a compensation for the losses on account of abolition of octroi and zilla tax.Page 39
(vi) Sales tax on services.-NFC recognizes that sales tax on services is a
Provincial subject under the Constitution of the Islamic Republic of Pakistan, and may be
collected by respective Provinces, if they so desired.
(vii) The President has constituted 10th NFC on 21st July, 2020 for consideration on
distribution of resources afresh.
Detail of Provincial share of Federal Taxes for budget estimates and revised
estimates of 2021-22 and budget estimates of 2022-23 are given below:-
TABLE - 20
DETAILS OF DIVISIBLE POOL TAXES
(TRANSFERS TO PROVINCES)
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
A. DIVISIBLE POOL TAXES 3,310,489 3,418,201 4,247,648
- Income Tax 1,232,877 1,251,907 1,722,958
- Capital Value Tax 322 252 295
- Sales Tax (Excluding GST on Services) 1,435,588 1,512,276 1,761,391
- Federal Excise (Excluding Excise Duty on Natural Gas) 197,285 191,369 223,635
- Customs Duties (Excluding Export Dev. Surcharge) 444,416 462,397 539,368
B. STRAIGHT TRANSFERS 101,370 123,167 124,917
- Gas Development Surcharge 16,468 19,282 19,600
- Royalty on Natural Gas 51,564 58,863 61,118
- Royalty on Crude Oil 21,604 34,939 32,416
- Excise Duty on Natural Gas 11,733 10,083 11,784
TOTAL (A + B): 3,411,858 3,541,368 4,372,565
PROVINCE- WISE SHARE
Punjab 1,691,098 1,746,571 2,167,735
Sindh 848,208 884,643 1,097,247
Khyber Pakhtunkhwa 559,257 587,090 713,502 (Inclusive 1% War on Terror)
Balochistan 313,296 323,063 394,081
TOTAL PROVINCIAL SHARE: 3,411,858 3,541,368 4,372,565Page 40
TABLE - 21
CAPITAL RECEIPTS (NET)
Table-21 indicates the position of Capital Receipts (Net):
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
TOTAL CAPITAL RECEIPTS (I + II) 1,439,879 2,507,711 2,375,060
I. Recoveries of Loans & Advances 273,352 305,697 253,576
- Provinces 95,361 99,674 243,576
- PSEs and Others 177,990 206,023 10,000
II. CAPITAL RECEIPTS (A + B) 1,166,527 2,202,014 2,121,484
Public Debt Net (1 + 2) 1,166,527 2,202,014 2,121,484
1. Permanent Debt 1,974,495 3,020,962 1,970,266
- Pakistan Investment Bonds 751,139 1,279,062 747,860
- Ijara Sukuk Bonds 1,200,000 1,725,000 1,200,000
- Foreign Exchange Bearer (5) (0.5) (5)
Certificates (FEBCs)
- Foreign Currency Bearer (5) (1) (5)
Certificates (FCBCs)
- U.S. Dollar Bearer Certificates (3) (0.1) (3)
- Special US Dollar Bonds (50) (40) (50)
- Premium Prize Bonds (Regd.) 25,000 19,000 25,000
Pakistan Banao Certificate (3 (1,581) (1,649) (2,150)
- Years)
Pakistan Banao Certificate (5 - (409) (308)
- Years)
- Foreign Assets (Declaration and
- - (73) Repatriation) Act, 2018
2. Floating Debt (807,967) (818,947) 151,218
- Prize Bonds (239,984) (80,591) 17,297
- Treasury Bills Auction (384,525) (560,531) 157,713
- Govt. Bai-Muajjal Ijara Sukuk (183,158) (177,825) (23,792)
- Ways and Means Advances (300) - -
CAPITAL RECEIPTS (I + II ): 1,439,879 2,507,711 2,375,060Page 41
TABLE - 22
PUBLIC ACCOUNT (NET)
Table-22 indicates the position of Public Account (Net):
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
1 National Savings Schemes 66,137 (245,364) (113,736)
2 G.P. Fund (8,000) (27,637) (15,129)
3 Deposits and Reserves (Net ) 16,058 28,438 3,669
TOTAL: 74,195 (244,564) (125,196)
TABLE - 23
EXTERNAL RESOURCES
Table-23 indicates the position of External Resources as below:
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
I. EXTERNAL LOANS (A to C) 2,692,838 3,776,249 5,503,470
A. Project Loans (i+ii) 259,443 239,465 266,537
i Federal Government 93,213 105,048 56,602
- Ministries/Divisions 20,096 38,620 13,329
- Corporations/Autonomous Bodies 73,117 66,428 43,273
ii Provinces 166,231 134,417 209,935
B. Programme Loans 438,195 656,092 1,243,141
C. Other Aid 1,995,200 2,880,692 3,993,792
- Islamic Development Bank 160,000 232,225 223,200
- Saudi Arabia (Oil Facility) - 70,000 148,800
- Saudi Arabia (Time Deposit) - 530,250 558,000
- Euro Bond/International Sukuk 560,000 342,544 372,000
- Commercial Banks 779,200 821,923 1,389,792
- SAFE China Deposit - 700,000 744,000
- IMF Loan for Budgetary Support 496,000 183,750 558,000
II. GRANTS 31,636 32,917 29,463
- Project Aid Grants 31,636 32,917 29,463
• Federal Departments 6,028 12,050 3,398
• Autonomous Bodies 259 372 -
• Provinces 25,349 20,494 26,065
Contd….Page 42
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
D. External Resources (I + II): 2,724,474 3,809,166 5,532,933
E. Project Loans & Grants Outside PSDP 22,817 118,939 13,404
Loans 22,139 115,418 12,907
Grants 678 3,521 498
TOTAL EXTERNAL RESOURCES (D+E): 2,747,292 3,928,105 5,546,338
Foreign Loans and Repayment (-) 1,427,592 2,336,594 3,792,401
Repayment of Short Term Credits (-) 74,405 95,006 142,772
EXTERNAL RESOURCES (Net): 1,245,295 1,496,504 1,611,165
TABLE - 24
CURRENT EXPENDITURE
Table-24 presents the position of Current Expenditure.
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
(i) Mark-up Payment 3,059,682 3,143,566 3,950,062
- Mark-up on Domestic Debt 2,757,176 2,770,383 3,439,090
- Mark-up on Foreign Debt 302,506 373,183 510,972
(ii) Pension 480,000 540,000 609,000
- Military 360,000 404,000 395,000
- Civil 120,000 136,000 125,000
- Federal Pension Fund - - 10,000
- Increase in Pension - - 79,000
(iii) Defence Affairs and Services 1,370,000 1,480,245 1,563,000
- Defence Services 1,370,000 1,480,245 1,563,000
(iv) Grants and Transfers 1,167,518 1,090,407 1,174,478
- Grants to Provinces 106,250 94,350 82,000
- Grants to Others 1,061,268 996,057 1,092,478
(v) Subsidies 682,000 1,514,900 664,000
(vi) Pay and Pension Increase 160,000 - -
(vii) Running of Civil Government 479,048 530,000 553,000
(viii) Provision for Emergency and 125,000 232,000 195,000
others
CURRENT EXPENDITURE (i to viii) 7,523,248 8,531,118 8,708,540
RE 2021-22 and BE 2022-23 including Provincial and Federal Net Lending (after disbursment (-) recoveries)Page 43
TABLE - 25
FUNCTION WISE CURRENT EXPENDITURE
Table-25 shows details of Current expenditure which is divided into Ten (10)
functional items as per Charts of Accounts.
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
1) General Public Service 5,435,200 5,633,043 6,245,478
2) Defence Affairs and Services 1,373,275 1,483,922 1,566,698
3) Public Order and Safety Affairs 178,511 191,491 209,161
4) Economic Affairs 114,201 453,050 182,369
5) Environment Protection 436 452 749
6) Housing and Community Amenities 34,597 5,463 7,850
7) Health Affairs & Services 28,352 154,889 19,582
8) Recreation, Culture and Religion 11,414 13,422 15,424
9) Education Affairs and Services 91,970 90,861 90,556
10) Social Protection 255,292 362,205 370,103
TOTAL: 7,523,247 8,388,798 8,707,970
The detail of Expenditure under above Ten Functions (10 Tables) are as under:-
(1) GENERAL PUBLIC SERVICE
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
GENERAL PUBLIC SERVICE 5,435,200 5,633,043 6,245,478
Executive & Legislative Organs, Financial, 4,235,254 4,468,621 5,227,252
Fiscal Affairs & External Affairs
- Superannuation Allowances & Pensions 480,000 540,000 609,000
- Servicing of Foreign Debt 302,506 373,183 510,972
- Servicing of Domestic Debt 2,757,176 2,770,383 3,439,090
- Others 695,573 785,055 668,190
Foreign Economic Aid 3,305 2,063 2,289
Transfers 1,149,251 1,103,167 953,616
Contd….Page 44
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
General Services 10,619 16,803 15,528
Basic Research 6,413 7,159 7,643
Research and Development General Public
16,744 19,396 21,002
Services
Administration of General Public Services 3,827 5,863 6,289
General Public Services not elsewhere
9,788 9,971 11,860
defined
(2) DEFENCE AFFAIRS AND SERVICES
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
DEFENCE AFFAIRS AND SERVICES 1,373,275 1,483,922 1,566,698
- Defence Administration 3,275 3,677 3,698
- Defence Services 1,370,000 1,480,245 1,563,000
- Employees Related Expenses 481,592 560,223 607,494
- Operating Expenses 327,136 356,323 368,915
- Physical Assets 391,499 389,555 411,157
- Civil Works 169,773 174,144 175,434
(3) PUBLIC ORDER AND SAFETY AFFAIRS
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
PUBLIC ORDER AND SAFETY AFFAIRS 178,511 191,491 209,161
- Law Courts 7,974 8,398 9,256
- Police and Civil Armed Forces 165,153 177,553 190,265
- Fire Protection 290 290 309
- Prison Administration and Operation 48 44 44
- R & D Public Order and Safety 56 65 56
- Administration of Public Order 4,990 5,142 9,231Page 45
(4) ECONOMIC AFFAIRS
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
ECONOMIC AFFAIRS 114,201 453,050 182,369
General Economic, Commercial and - 31,054 39,572 38,744 Labour Affairs
Agriculture, Food, Irrigation, Forestry and
- 14,098 16,090 16,907 Fishing
- Fuel and Energy 20,770 341,890 71,926
- Mining and Manufacturing 2,278 2,277 2,290
- Construction and Transport 26,700 32,653 30,241
- Communications 18,916 19,672 20,836
- Other Industries 384 396 224
Research & Development Economic - - 500 1,201 Affairs
(5) ENVIRONMENT PROTECTION
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
ENVIRONMENT PROTECTION 436 452 749
Research & Development Environment - - 187
Administration of Environment Protection 436 452 562
(Waste Water Management)
(6) HOUSING AND COMMUNITY AMENITIES
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
HOUSING AND COMMUNITY AMENITIES 34,597 5,463 7,850
Housing Development 30,720 510 969
Community Development 3,877 4,953 6,881Page 46
(7) HEALTH AFFAIRS AND SERVICES
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
HEALTH AFFAIRS AND SERVICES 28,352 154,889 19,582
- Medical Products, Appliances and 31 31 31 Equipment
- Hospital Services 23,982 25,163 14,857
- Public Health Services 849 126,205 1,001
- Health Administration 3,489 3,490 3,692
(8) RECREATION, CULTURE AND RELIGION
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
RECREATION, CULTURE AND RELIGION 11,414 13,422 15,424
- Recreation and Sporting Services 1,042 1,042 1,434
- Cultural Services 934 893 1,215
- Broadcasting and Publishing 7,677 7,779 8,002
- Religious Affairs 1,185 1,169 1,210
- Administration of Information, Recreation 574 2,539 3,563 & CulturePage 47
(9) EDUCATION AFFAIRS AND SERVICES
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
EDUCATION AFFAIRS AND SERVICES 91,970 90,861 90,556
- Pre-Primary & Primary Education Affairs 3,021 3,021 3,786
Services
- Secondary Education Affairs & Services 7,632 6,299 8,863
- Tertiary Education Affairs and Services 78,195 78,303 74,609
- Education Services not definable by - - 140
Level
- Subsidiary Services to Education 317 319 219
- Administration 1,915 2,028 2,010
- Education Affairs, Services not elsewhere 890 891 928
classified
(10) SOCIAL PROTECTION
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
SOCIAL PROTECTION 255,292 362,205 370,103
- Administration 2,018 104,275 2,072
- Others 815 1,222 1,411
- Social Protection (not elsewhere class) 252,460 256,708 366,620Page 48
In addition to the above allocations under the Current Budget as per ten classification
heads, the Federal Govts provides funds for various purposes.
In order to alleviate the impact of inflation on citizens, especially the poor segments of
society, the Federal Government spends a fairly large sum on providing power and food
subsidies.
TABLE - 26
SUBSIDIES
Table-26 shows detail of subsidies:
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
Subsidy to WAPDA/PEPCO: 511,000 989,000 455,000
1 IPPs 136,000 434,000 180,000
2 PHPL * 118,000 118,000 -
3 Tariff Differential for Agri-Tubewells in 4,400 4,400 -
Balochistan
4 WAPDA/PEPCO receivable Ex FATA 7,600 7,600 -
5 TDS (PM Package) - 80,000 -
6 WAPDA/PEPCO receivables - merged 18,000 18,000 20,000
districts of KP
7 Inter-Disco Tariff Differential 184,000 184,000 225,000
8 Tariff Differencial to AJK 2,000 2,000 3,000
9 Industrial Support Package 15,000 15,000 7,000
10 Zero rated Industrial Subsidy 26,000 26,000 20,000
11 Advance Subsidy 1 (Coal Plants Released) - 50,000 -
12 Advance Subsidy 2 (To be Released) - 50,000 -
Subsidy to KESC: 85,000 83,000 80,000
13 KESC's Tariff Differential 56,000 56,000 60,000
14 Tariff Differential for Agriculture Tubewells in 7,000 5,000 7,000 Balochistan
15 KESC for Industrial Support Package 22,000 22,000 13,000
Subsidy to Petroleum: 20,000 377,000 71,000
16 LNG sector for providing Gas on lower rates to 10,000 81,000 40,000
industry
17 PSO, APL Liabilities and Others 10,000 10,000 6,000
18 Domestic Consumers through SNGPL (RLNG) - 36,000 25,000
19 PDC Claims (PM Package) - 250,000 -
* Allocation of Rs.35 billion for PHL Loan as Equity for FY 2022-23 is shown in Table-29 "Current Investment" and included
in Net Lendaing as shown in Table-1.
Contd…..Page 49
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
PASSCO: 7,000 7,000 7,000
20 PASSCO Wheat Operation 2,000 2,000 2,000
21 Wheat Reserved Stock 5,000 5,000 5,000
Utility Store Corporation 6,000 21,000 17,000
22 Ramzan Package 6,000 8,000 5,000
23 USC (PM Package) - 13,000 12,000
Others: 53,000 37,900 34,000
24 Wheat Subsidy to GB 8,000 8,800 8,000
25 Metro Bus Subsidy 1,000 2,000 4,000
26 Fertilizer Plants Subsidy 6,000 25,000 15,000
27 Provision for Subsidy 5,000 - -
28 Subsiday to Naya Pakistan Housing Authority 30,000 50 500
29 Mark-up Subsidy Naya Pakistan 3,000 50 500
30 Ehsaas Ration Subsidy - 2,000 -
31 Subsidy on Import of Urea - - 6,000
TOTAL SUBSIDIES: 682,000 1,514,900 664,000Page 50
TABLE - 27
GRANTS AND TRANSFERS
Table - 27 gives details of Grants and Transfer to provinces and other entities as
provided by the Federal Government.
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
I. GRANTS IN AID & MISCELLANEOUS 106,250 94,350 82,000
ADJUSTMENTS
SPECIAL GRANTS 106,250 94,350 82,000
1 Sindh 19,250 19,250 22,000
2 Khyber Pakhtunkhwa 77,000 65,100 60,000
-Khyber Pakhtunkhwa 60,000 60,000 60,000
-TDPs 17,000 5,100 -
3 Balochistan 10,000 10,000 -
II. GRANTS TO OTHERS 1,061,268 996,057 1,092,478
- Contingent Liabilities 340,000 269,400 291,000
- Miscellaneous Grants 100,000 104,000 100,000
- Pakistan Railways 42,000 47,000 45,000
- Provision for Relief etc. 7,000 7,000 7,000
- Competition Commission of Pakistan 200 200 100
- Reimbursement of TT Charges, PRI &
22,232 20,000 20,000 Others
- Audit Oversight Board 50 50 100
Contd…..Page 51
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
- AJK Government 59,500 59,500 59,500
- Gilgit Baltistan Government 47,000 47,000 47,000
- Bait-ul-Maal 4,200 4,200 3,700
- Benazir Income Support Programme 246,000 246,000 360,000
- Pakistan Poverty Alleviation Fund 2,000 3,757 2,000
- Export Development Fund - 2,600 -
-
ASPIRE W.B - - 2,000
- PSEB for IT Exports - - 1,000
- ECP (LG election) 5,000 5,000 500
- General Election - - 5,000
- Artist Welfare Fund M/o Culture 100 100 100
- Machine Tools Factory 500 500 500
- DLTL (Draw Back of Taxes) 20,000 62,000 -
- HEC 65,250 65,250 65,000
- Security Enhancement 40,000 29,600 40,000
- Viability Gap Fund 100 - -
Contd…Page 52
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
- FMU, Karachi 400 400 400
- AML/CFT Supervisory Board (CDNS) 50 5 10
- Association for Welfare of Retired 10 10 5 Pensioners
- TDRP & Foreign Grants through EAD 6,000 5,000 5,000
- Credit Guarantee Scheme for Small 100 - - Farmers
- Crop Loan Insurance Scheme 600 200 200
- Live Stock Insurance Scheme 500 200 200
- Reconstruction in Afghanistan 300 100 -
- Public Financial Management &
1,443 300 1,000 Accountability (MOF P4R)
- Public Financial Management &
600 - 100 Accountability (Provinces P4R)
- Payment of PLIC/PPOD Liabilities 8,000 6,000 1,000
- KJ/KPP - Wazir-e-Azam Rozgar Scheme 10,000 1,000 10,000
- PMYBL / All PM old schemes & Widows 600 600 500
- Gas Infrastructure Development Cess 10,000 - 2,000
- Budget Computerization / SAP 100 - 50
- Conversion of DCS Pension 200 200 200
- SME/ Risk Sharing Facility 5,000 - 50
- Covid Tax Loan Guarantee Scheme 5,000 - 50
Contd…Page 53
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
- Naya Pakistan Certificates 1,000 400 700
- Refinance and Credit Guarantee Scheme 1,190 - 50
- NEECA 175 175 200
- National Remittance Loyalty Program 1,768 - - (NRLP)
- Anti Rape Fund (Investigation & Trial) 100 - 100
- 7th Population and Housing Census 5,000 5,000 5,000
- Pakistan Population Fund (Health) 1,000 1,000 1,048
- National Disaster Risk Management Fund 1,000 2,300 1,000
- Agriculture Relief Initiatives - - 10,000
- Artist Assistance Fund* - - 1,000
- Film Finance Fund* - - 1,000
- National Film Production Institute - - 1,000
- Publicity and Advertising (Info. & Broad Div.) - - 1,000
- Others - 10 115
TOTAL GRANTS (I+II): 1,167,518 1,090,407 1,174,478
* Funds will be opened in Public Account of Federation.
TABLE - 28
CURRENT LOANS & ADVANCES
Table - 28 shows Current Loans & Advances as provided by Federal Government to
Govts. of AJK, GB and various institutions as well as Govt. Servants to enable them to
meet their financial requirements. The details are as under:
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
1 Ways & Means Advances to the Govt. of
15,000 10,000 15,000 AJK for repayment of principal & interest
2 Junagadh and Kathiawar Chiefs 21 20 20
3 Loans and Advances to Governments 11,000 11,000 10,000 Servants + PNRA
4 Loans/Advances to Friendly Countries 200 200 500
5 Gilgit-Baltistan for Repayment of Principal 60 10 5 and Interest
Contd…Page 54
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
6 Loan for Heavy Electrical Complex - 69 -
7 Loan to State Engineering Corporation 25 25 10
8 Current Loans to PIA 20,000 20,000 15,000
9 Loans to Pakistan Steel Mills Karachi 16,000 11,000 10,000
10 Ways and Means to Provinces 15,000 20,000 10,000
11 Markup Payment of Pakistan Steel
500 500 200 Mill Loan No.2
TOTAL: 77,806 72,824 60,735
TABLE - 29
CURRENT INVESTMENTS
Table-29 shows detail of Current Investments. The Federal Government invests
funds in various Companies, Banks etc, to earn Dividends which results an increase in
Government's Revenues:
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
1 GoP Contribution in Equity of Pak China 100 - 10
Investment Co. Ltd. Islamabad
2 GoP Equity injection in Sarmaya-e- 200 - -
Pakistan Ltd
3 Paid up Capital for the proposed Exim 5,000 1,000 4,000
Bank of Pakistan
4 4th General Increase of Capital Stock 1,000 - -
Islamic Develoment Bank (IDB)
5 Pakistan Mortguage Refinance Company 2,000 500 1,000
Ltd. PMRCL
6 GoP Equity in DISCOs through PHPL for 10,000 2,164 -
payment of DSL of STFF
Contd…Page 55
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
7 Pakistan's Annual Contribution to Inter 8 8 6 Governmental Group IF 24 (G-24)
8 International Financial Institutions GOP
contribution in equity of Pak-Libya 100 - -
Holding Company Limited
9 Loan to GENCO IV - 500 350
10 Loan to GENCO IV for Repayment of
- 7,631 -
Lakhra loan to NBP
11 PHL Loan as equity - - 35,000
12 Equity Pakistan Credit Gurantee 3,000 - -
TOTAL: 21,408 11,803 40,366
TABLE - 30
DEVELOPMENT LOANS AND ADVANCES
Table-30 shows Development Loans and Adcances as made by Federal
Government to Provinces, AJK & GB, PSEs, Financial / Non-Financial Institutions, District
Governments / TMAs and others to assist them in carrying out their Development
Programmes:
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
1 Development Loans and Advances 131,346 - 104,103
2 External Development Loans and 313,716 210,536 346,594 Advances
TOTAL: 445,062 210,536 450,697Page 56
Public Sector Development Programme (PSDP)
The Public Sector Development Programme (PSDP) is the main instrument for
improving the socio-economic conditions in the country and achieving the macroeconomic
& development objectives and targets set by the government, which yield maximum
benefits for the society in the shortest possible time.
TABLE - 31
PSDP 2022-23
Table - 31 shows the details of PSDP size for FY 2022-23 in respect of Ministries /
Divisions / Departments / Corporations and for Special Packeges / Relief are given below:-
(Rs in Million)
Budget Revised Budget
Classification 2021-22 2021-22 2022-23
A. Federal Ministries/Divisions 628,265 409,348 564,964
1 Aviation Division 3,558 1,793 2,485
2 Board of Investment 80 48 808
3 Cabinet Division 46,155 64,000 70,059
4 Climate Change Division 14,327 9,579 9,600
5 Commerce Division 1,614 1,045 1,174
6 Communications Division (other than 451 226 180 NHA)
7 Defence Division 1,978 1,978 2,232
8 Defence Production Division 1,745 1,113 2,200
9 Establishment Division 800 465 900
10 Federal Education & Professional 9,700 4,600 7,240 Training Division
11 Finance Division 123,131 45,757 1,660
12 Higher Education Commission 42,450 26,338 44,179
13 Housing & Works Division 24,212 14,327 13,985
14 Human Rights Division 279 168 185
15 Industries and Production Division 2,916 1,704 2,850
16 Information & Broadcasting Division 1,900 809 2,100
17 Information Tech. & Telecom Division 9,361 4,399 6,331
18 Inter Provincial Coordination Division 3,735 824 3,472
Contd….Page 57
(Rs in Million)
Budget Revised Budget
Classification
2021-22 2021-22 2022-23
19 Interior Division 21,049 12,049 9,093
20 Kashmir Affairs & Gilgit Baltistan Division 69,960 45,899 -
21 Law and Justice Division 6,027 2,747 1,814
22 Maritime Affairs Division 4,462 1,669 3,465
23 Narcotics Control Division 489 406 208
24 National Food Security & Research 12,017 8,425 10,129 Division
25 National Health Services, Regulations & 21,723 12,600 12,651
Coordination Division
26 National Heritage & Culture Division 126 49 550
27 Pakistan Atomic Energy Commission 27,000 18,900 25,991
28 Pakistan Nuclear Regulatory Authority 200 200 290
29 Petroleum Division 3,250 1,881 1,481
30 Planning, Development & Spl. Initiatives 19,246 6,614 42,177 Division
Poverty Alleviation and Social Safety 31 599 358 500
Division
32 Railways Division 30,026 17,830 32,648
33 Religious Affairs & Interfaith Harmony 494 494 600
34 Revenue Division 4,025 3,071 3,189
35 Science & Technology Research Division 8,341 3,070 5,716
36 SUPARCO 7,369 3,343 7,395
37 Water Resources Division 103,473 90,571 99,572
38 Special Areas (AJK & GB) - - 52,645
39 Provincial Projects - - 33,011
40 Merged Districts of Khyber Pakhtunkhwa - - 50,200
B. Corporations 183,235 133,226 161,537
1 National Highway Authority (NHA) 113,750 86,708 118,403
2 NTDC / PEPCO 69,485 46,519 43,133
C. ERRA - 7,426 500
D. COVID Responsive and Other Natural
5,000 - -
Clamities Programme
E. VGF for PPP Projects 61,500 - -
F. Pak SDGs & Community Development 22,000 - -
Programme
Total Federal PSDP (A to F): 900,000 550,000 727,000