On December 26, 2017, the federal government issued two notifications - first for the appointment of Rana Muhammad Afzal as the Minister of State for Finance followed by a notification for appointment of Miftah Ismail as the adviser to the Prime Minister on Finance, Revenue and Economic Affairs.
The appointments of Minister of State for Finance and Advisor to Prime Minister on Finance were made a month after former finance minister Ishaq Dar requested three month leave - a request that was granted. The prolonged physical absence of Ishaq Dar from the country built up pressure on the government to find his replacement by the opposition political parties, business community as well as from the senators and members of the national assembly in the senate committees of both the houses.
Differences between the Advisor and Minister of State for Finance first surfaced on the issue of the tax amnesty scheme. Minister of State for Finance during his first media interaction after his appointment stated that the government was considering a tax amnesty scheme to facilitate those Pakistanis with assets and money abroad. The Minister added assets' accountability under the Organization for Economic Cooperation and Development (OECD) will make it difficult to hide assets abroad.
The Advisor in a subsequent media briefing stated that "no tax amnesty scheme was under consideration" and the government's entire focus will be on enhancing documentation. He added that there is no restriction on bringing foreign currency to Pakistan but if the amount being remitted is significant the government may ask about its source.