Understanding Tax Obligations for Non-Filer Overseas Pakistanis

Who is a Non-Filer Overseas Pakistani?

A non-filer overseas Pakistani is a citizen of Pakistan who resides outside the country and earns an income abroad but does not file a tax return in Pakistan, making them liable for tax obligations. Visit FBR website for more information.

Tax Obligations of Non-Filer Overseas Pakistanis

The Income Tax Ordinance 2001 requires all Pakistani citizens, including non-resident individuals, to file tax returns and declare their global income, ensuring tax compliance with FBR. Visit FBR website for tax return preparation guidelines.

Consequences of Non-Compliance

• Imprisonment up to 7 years
• Fine up to PKR 1 million
• Penalty up to 2% per month on unpaid tax
• Inclusion in the Active Taxpayer List (ATL)
• Legal action by the Federal Board of Revenue (FBR)

How to Comply with Tax Obligations

• Register with the Federal Board of Revenue (FBR) Visit FBR website
• Obtain a National Tax Number (NTN) Visit FBR website
• File tax returns (Form-114) Visit FBR website
• Declare global income
• Pay tax on taxable income
• Comply with withholding tax provisions

Current Laws and Legislation

• The Tax Amnesty Scheme 2020 Visit FBR website
• The Asset Declaration Scheme 2021 Visit FBR website
• The Finance Act 2022 Visit FBR website

Benefits of Tax Compliance

• Avoidance of penalties and consequences
• Inclusion in the Active Taxpayer List (ATL)
• Access to tax credits and refunds
• Compliance with tax laws and regulations, ensuring a clear tax record with FBR