ISLAMABAD: The restriction on foreign travel of non-filers from Pakistan would not be applicable on persons holding National Identity Card for Overseas Pakistanis (NICOP), minors, students and any other classes of persons as notified by the Federal Board of Revenue (FBR).

The Finance Bill 2024 has proposed restriction on foreign travel, for a citizen of Pakistan excluding persons having NICOP, minors, students and other classes of persons as notified by the FBR for non-filing of return if liable to file return of income.

A tax expert stated that to encourage filing of return, the Finance Bill proposes to impose restrictions on foreign travel for Pakistani citizens. However, these restrictions shall not apply to individuals holding NICOP, minors, students, and other classes of persons.

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The proposed amendment aims to promote a culture of filing of returns of income in Pakistan, he added.

The tax expert raised a question how the FBR would impose a ban on non-filers (family members), who are actually dependent on the filer and their details have been fully declared in the income tax returns of the filer (family head).

Copyright Business Recorder, 2024