In Pakistan, the terms filer and non-filer are commonly heard, especially when it comes to taxes, buying property, vehicles, or conducting bank transactions. But what do these terms actually mean, and why is being a filer so important in 2025? This article will break down the concept of a filer and a non-filer in a simple way, explain the benefits of being a tax filer, and help you understand how to become one.
What is a Filer?
A filer is an individual or company that has registered with the Federal Board of Revenue (FBR) and files income tax returns regularly. Once you become a filer, your name is added to the Active Taxpayer List (ATL) — an official list published by FBR.
Being on this list gives you several advantages, including lower tax rates and access to financial services.
In short, a filer = A tax-paying citizen who is officially recognized by the FBR.
What is a Non-Filer?
A non-filer is someone who has not filed income tax returns with the FBR. Even if the person earns taxable income, failing to file taxes keeps them off the ATL list. Being a non-filer can lead to penalties, higher taxes, and restrictions on property transactions, vehicle registrations, and more.
In short, A non-filer = someone who hasn’t fulfilled tax obligations in the eyes of the government.
Why Should You Become a Filer?
Here’s why becoming a filer in Pakistan is not only smart but necessary in 2025:
- Lower withholding tax on banking, property, and vehicle transactions
- Access to bank loans, credit cards, and government tenders
- Avoid penalties and restrictions
- Legal compliance as a responsible citizen
- Tax refunds if you overpay in any category
What Happens If You Remain a Non-Filer?
Being a non-filer today is more complicated than ever before. The FBR, under Section 114B of the Income Tax Ordinance 2001, is allowed to take strict actions:
- Block your SIM card
- Disconnect your electricity/gas connection
- Ban you from purchasing property or vehicles
- Charge higher taxes on almost all major transactions
- Impose heavy fines and penalties
Who Needs to File Taxes?
You must become a filer if:
- You earn more than Rs. 600,000 annually (salaried)
- You own a business, land, or rental property
- You want to purchase a car or house legally
- You need loans, credit, or tax clearance certificates
How to Become a Filer in Pakistan?
Becoming a filer from a non-filer is easier than you think. You can become a filer by following these two simple methods:
1. Online Method via FBR Iris Portal
- Visit: iris.fbr.gov.pk
- Register using your CNIC number
- Fill in your income details, deductions, and assets
- Submit your income tax return
2. Visit Your Nearest Tax Office
- Bring a copy of your CNIC
- Provide proof of income, residence, and any assets
- An FBR officer will help you file your return
Final Thoughts
In 2025, being a filer in Pakistan isn’t just an option — it’s a responsibility and a financial advantage. The core difference between a filer and a non-filer is that the first one is a responsible citizen. Whether you’re an employee, freelancer, or business owner, becoming a filer can save you money, open more doors, and keep you on the right side of the law. If you’re not a filer yet, now is the best time to take the first step.
