Non-Filer

A person not on the Active Taxpayers List — faces higher, often double, withholding tax rates.

Explained Simply

A non-filer is anyone who hasn't filed their income tax return (or filed late and isn't on the ATL). To discourage staying outside the tax net, the law charges non-filers increased withholding rates on many transactions — property, banking, vehicles and more.

Legal Definition

Increased rates set out in the Tenth Schedule to the Income Tax Ordinance, 2001.

📖 Tenth Schedule

💡 Example

A non-filer withdrawing cash over Rs 50,000/day pays 0.8% under 231AB; a filer pays 0%.

Educational definition, not legal advice. Verify against the statute text (Tenth Schedule) before acting.