Ghufran Waheed And Co.

🔔 Tax Filing Deadline Alert – 30th September 2025!
📅 Don't Miss It – File Now & Stay Compliant!

🧾 File Smart, File On Time – Before 30.09.2025
✅ Avoid penalties
✅ Get ATL benefits
✅ Stay legal & stress-free

🚨 Final Call: Income Tax Filing Closes 30th Sept 2025!
📢 No Extension Expected – File Now & Relax Later

📆 Countdown Begins – Tax Return Due by 30-09-2025!
📝 Be an Active Tax Filer
💰 Secure Financial Benefits
💼 Grow Your Business Legally

⚠️ Deadline Ahead: 30 September 2025!
🛡️ Filing late = penalties & problems
🎯 Filing now = ATL status + peace of mind

💼💸 Salaried Class Tax Relief 2025
✅ Relief-Focused
🎉 “More Salary in Your Pocket — Tax Slabs Reduced for 2025!”

💰 “Pay Less, Save More — Budget 2025 Brings Big Relief for Salaried Pakistanis!”

📉 “Up to 80% Tax Relief! Your Hard Work Now Pays Off More!”

💼 For Professionals
💼 “Tax Cut = Take-Home Raise! Budget 2025 Supports Salaried Employees.”

🧾 “Smaller Deductions, Bigger Paychecks — Thank You Finance Act 2025!”

📊 Income-Based Hook
🧮 “Earning Below 1.2 Million? Your Tax Is Now Just 1%!”

🧾 “Under 600K? Zero Tax. Over 600K? Still Relaxed!”

🇵🇰 National Spirit
✨ “Middle Class Empowered — Budget 2025 Delivers!”

🏛️ “Tax Justice for the Working Class — A Step Toward Fairness!”

🚫📋 Non-Filer Limitations (Finance Act 2025)
1. 🚗 Vehicle Purchase
❌ Non-filers are not allowed to purchase new vehicles (of any engine capacity) if the value exceeds the threshold defined by FBR.

Advance tax on registration of vehicles is higher for non-filers (up to double or more).

2. 🏦 Banking Transactions
📉 Higher withholding tax on:

Cash withdrawals

Profit on bank deposits

Banking instruments (e.g., demand drafts, pay orders)

💰 Tax on cash withdrawals for non-filers: 0.6% if daily amount exceeds Rs. 50,000.

3. ✈️ International Travel
Non-filers pay advance tax on airline tickets, especially on:

Business class

First class

Foreign destinations

4. 🧾 Stock Market & Securities
Higher Capital Gains Tax (CGT) and withholding tax on:

Sale of securities

Dividend income

Mutual fund redemptions

5. 🏭 Purchase of Assets for Business
❌ Ineligible for certain deductions or depreciation if not registered.

🛠️ Limited access to input tax credits in sales tax regime.

6. 🏢 Commercial Plots / Industrial Units
Non-filers face restricted access to commercial/industrial property under government schemes.

7. 📱 Mobile Phones / Imports
📦 Higher advance tax on import of phones, laptops, and electronics.

SIM activation tax also applies on CNICs not on ATL.

⚠️ Overall Message:
Being a non-filer now means limited access to Pakistan’s formal economy — higher taxes, fewer rights, and legal restrictions.

✅ Reward for Patience
⏳ “Held for 15 Years? Say Goodbye to Advance Tax!”
🏠 Long-Term Ownership Now Pays Off — Tax-Free Sale Under Section 236C!

🔐 No Tax, No Tension
💼 “Own it. Use it. Sell it — Tax-Free!”
🏡 15+ Years of Holding = 0% Advance Tax + 0% Super Tax
🎯 One-time golden benefit, once every 15 years!

🏆 For Loyal Property Holders
🛑 No Flips, Just Benefits!
🕰️ 15-Year Property Holders Now Exempt From Advance Tax
✨ Section 236C - Respecting True Investors

⚖️ Tax Justice
⚖️ “Tax System that Rewards Loyalty — Not Speculation!”
🔒 Property held 15 years? Enjoy Full Exemption from Advance & Super Tax!

🎯 Hook Line / Lead Line Ideas
🚫 “Sell Smart, Sell Tax-Free – If You’ve Waited 15 Years!”

💰 “Keep It Long. Keep It Clean. Keep It Tax-Free.”

🧾 “Only One Condition: 15 Years = No Tax Deduction!”

🏠💸 🔥 Immovable Property Purchase — 2025 tax year
🚫🔍 For Non-Filers (Not on ATL)
🔐 “No ATL? No Property!” — Big Deals Now Closed for Non-Filers!

❌ Non-Filers Banned from Premium Property Market!

📛 No ATL, No Ownership — Property Purchase Locked!

⚠️ Double Tax + Ban on Registration = Non-Filer Nightmare!

✅💼 For Active Tax Filers (ATL Holders)
🏠 File Your Return, Open Property Doors!

✅ ATL = Access to Pakistan’s Real Estate Market!

💡 Filing Tax Returns? You’re Ready to Buy Property Legally!

🛒 Only ATL Buyers Welcome — Be One, Buy Big!

💼 Your ATL Status is Your Property Pass!

📊💥 Tax Rate Highlights – Buyer’s Side
📉 Property Purchase Tax Drop:

Was: 3%

Now: As Low As 1.5% 🥳

📊 Tiered Advance Tax on Purchase (Section 236K):

💸 Up to Rs. 50 Million: 1.5%

💸 Rs. 50M – Rs. 100M: 2%

💸 Above Rs. 100M: 2.5%

⚖️ Filer vs Non-Filer? Non-Filers Pay DOUBLE!

🧠💡 Engagement Lines
💬 “Planning to invest in real estate? Start by filing your taxes!”

🔍 “Before you pay for property, check your ATL status.”

🏦 “Dream home? Starts with your name on the ATL list!”

💼 “High-Value Property = High Withholding Tax”
🏡 Transfer of immovable property now attracts withholding tax based on fair market value:

Up to Rs. 50 million → 4.5%

Rs. 50M–100M → 5%

Above Rs. 100M → 5.5%
📉 Down from last year’s 3% rate!
✅ ATL status = lower rates. File now!

🛡️ Risk if Not Compliant
✅ Loss of ATL status

✅ Higher tax at source

✅ Ban on property transactions

✅ Penalties & legal notices

🔻 “Online Sales, Offline Deductions: Withholding Tax is Watching You!”

💰 “Earnings at Risk! E-commerce Sales Face 2–4% Withholding Tax 💸”

📦 “Cash on Delivery? FBR Takes a Piece First – Up to 4% WHT!”

🚫 “Non-ATL Sellers Beware: Higher Tax, Lower Profit!”

✅ “Registered & Compliant = Lower Tax Bite! 📉”

🛒 “Digital Sales ≠ Tax-Free Sales! Withholding Tax Up to 4% Applies!”

📊 “Your Store, Their Rules! FBR Now Charges on Every Transaction 💼”

🔒 “E-commerce Without Compliance is Costly!”

🌟 1. “Got NTN? You're Already Winning Online!”
✅ Tax clarity
✅ Courier access
✅ Digital payments
✅ Legal protection
💼 NTN is your gateway to trusted e-commerce growth.

🚫 Doing E-Commerce Without NTN — What Happens?
❌ Ban on Platform Access
Couriers and Online Marketplaces are legally prohibited from working with unregistered sellers.

Any platform (website, app, or courier) that allows unregistered sellers to operate faces penalties of:

Rs. 500,000 for the first offense

Rs. 1,000,000 for repeat offenses