Tax experts have urged the Federal Board of Revenue (FBR) to implement a full-fledged value added tax (VAT) in order to broaden the tax base. The tax experts under the umbrella of Karachi Tax Bar Association (KTBA) discussed sales tax laws and made recommendations for the budget 2021-22. They discussed that it is well settled worldwide that the basic utility of VAT concept based sales tax laws is that it documents the economy. Presently, in sales tax laws there are so many deviations from the basic principles of VAT in shape of exemptions, reduced/fixed rate regimes, and unnecessary dis-allowance of input tax which provides opportunity to tax evaders to remain undocumented/ avoid tax. They recommended that to reap the benefits of documentation and increase tax to GDP ratio, full fledged VAT concept be implemented.