The Pakistani government is set to introduce amendments to the Finance Bill 2024 that will allow for the blocking of bank accounts belonging to non-filers of tax returns. The proposal to freeze the bank accounts of non-filers was part of the original Finance Bill 2024, but was not passed at the time. The government has now revived the plan and plans to include it in the amended version of the bill. Under the new provisions, the Federal Board of Revenue (FBR) will issue an income tax general order (ITGO) listing the names of non-filers, whose bank accounts will then be blocked. While non-filers will still be able to deposit money in their accounts, they will be prohibited from withdrawing funds until they appear on the Active Taxpayers List (ATL) by filing their tax returns. The amended Finance Bill 2024 will also introduce a change in the sales tax regime for imported mobile phones. Instead of the current 18% sales tax, the government will implement a fixed amount of sales tax based on the brand and model of the imported phone.