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Finance Minister Muhammad Aurangzeb introduced the Tax Laws (Amendment) Bill, 2024 in the National Assembly (NA) on Wednesday, aiming to further amend certain tax laws to tighten the government’s grip on non-filers.

The bill proposes certain restrictions on non-filers, including not allowing them to purchase vehicles over 800cc, operate/open bank accounts, and transfer of immoveable property.

The proposed restrictions are aimed at bringing non-filers into the tax net.

The Federal Board of Revenue (FBR) collected Rs3,440 billion during the first four months of the financial year 2024-25 against the assigned target of Rs3,636 billion set for July-October, reflecting a shortfall of Rs196 billion.

Key provisions of the proposed bill:

  • To prohibit non-filers from opening/operating bank accounts
  • To bar transfer of immoveable property by non-filers
  • To restrict non-filers from buying vehicles with engine capacities exceeding 800CC, although they may still purchase motorcycles, rickshaws, and tractors.
  • To have an authority to freeze non-filers’ bank accounts and seize their properties

Here is the full text of the Tax Laws (Amendment) Bill, 2024:

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