18/07/2025
🚫📋 Non-Filer Limitations (Finance Act 2025)
1. 🚗 Vehicle Purchase
❌ Non-filers are not allowed to purchase new vehicles (of any engine capacity) if the value exceeds the threshold defined by FBR.
Advance tax on registration of vehicles is higher for non-filers (up to double or more).
2. 🏦 Banking Transactions
📉 Higher withholding tax on:
Cash withdrawals
Profit on bank deposits
Banking instruments (e.g., demand drafts, pay orders)
💰 Tax on cash withdrawals for non-filers: 0.6% if daily amount exceeds Rs. 50,000.
3. ✈️ International Travel
Non-filers pay advance tax on airline tickets, especially on:
Business class
First class
Foreign destinations
4. 🧾 Stock Market & Securities
Higher Capital Gains Tax (CGT) and withholding tax on:
Sale of securities
Dividend income
Mutual fund redemptions
5. 🏭 Purchase of Assets for Business
❌ Ineligible for certain deductions or depreciation if not registered.
🛠️ Limited access to input tax credits in sales tax regime.
6. 🏢 Commercial Plots / Industrial Units
Non-filers face restricted access to commercial/industrial property under government schemes.
7. 📱 Mobile Phones / Imports
📦 Higher advance tax on import of phones, laptops, and electronics.
SIM activation tax also applies on CNICs not on ATL.
⚠️ Overall Message:
Being a non-filer now means limited access to Pakistan’s formal economy — higher taxes, fewer rights, and legal restrictions.
