FBR Drafts Tax Laws to End Concept of Late Filers and Non-Filers

The Federal Board of Revenue (FBR) has drafted Tax Laws Amendment Ordinance 2024 to abolish the categories of “late-filers” and “non-filers” from the Income Tax Ordinance 2001.

Sources told ProPakistani that the draft bill is under preparation to end both the concepts of non-filers and late-filers. The category of “late-filer”, introduced through the Finance Act 2024, has already been challenged in Lahore High Court. Each taxpayer has to justify his sources of income for carrying out financial transactions like the purchase of properties and vehicles

In this regard, different monetary limits and thresholds would be proposed in the new law for explaining sources of income by every citizen.

Under the proposed law, if a person is a filer and able to justify his sources of income, his family including the wife (non-filer), mother/father (non-filer), son age below 25 years (non-filer) and unmarried/divorced/widow daughter would not be required to file a return for carrying out the financial transaction. In this family tree, the filer has to give sources of income before carrying out the financial transactions of his family.

Sources said that a number of transactions of the general public would be covered under the new law to make things easier for the masses.

The FBR will introduce a mobile app for the general public for declaration of resources which would be acceptable to the tax department. The taxpayer would not be required to go to the concerned Commissioner to take any certificate of exemption, but only fill the “sources” column in the mobile app, sources said.

Under the proposed law, FBR would establish disincentives for non-compliant taxpayers, starting with registration and linking the availability of facilities such as investments and the creation of bank accounts to the filing of tax returns. There will be no monetary transactions, and the source of funds will have to be established through various digital interventions.

The FBR will provide information to all banks based on individuals’ declared incomes in tax returns and establish a specific limit; any financing transactions that exceed this threshold will be reported to the FBR. This system is expected to be implemented in coming months.

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  • They should introduce tax laws so lawmakers can’t do ayaashi on tax payers money and monthly report of their expenses should be sent to each and every filer… oh I forgot this is a gunda gardi culture, so that will never happen…


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