A person who file his income tax return with continuity and in regular intervals is known as Filer. Name of a Filer always appears in active tax payers list.
A person who does not file his income tax return regularly on the given date and whose also not appears in the active tax payers list is known as Non Filer.
Difference Between Filer and Non-Filer:
Filer pays half amount of withholding tax as compared to non-filer.
While non filer pay 1.5 to double withholding tax. Filer can buy lands of any value without facing any issue whereas non filer cannot buy land which costs more than Rs. 5,000,000.
Tax on filer for exporting goods is 5.5%, 6% for commercial exports and 12.5% on dividends. Tax for non-filer for exporting goods is 8%, 9% for commercial exports and 15% on dividends. 4.5% withholding tax for filer on supply of goods and 9% withholding tax for non-filer on supply of goods.
Filer has to pay 15% on prize money for prize bond whereas non filer has to pay 25% on prize money of prize bond. Commission amount for filer is 12% and for non-filer is 15%.
Annual token tax fee of vehicles for filer is Rs 800 to 10,000 and for non-filer is Rs 1200 to 30,000. Vehicle registration tax for filer is Rs 7500 to 250,000 and for non-filer is 15000 to 675,000. There is no tax for filer on cash withdrawal and banking transactions but for non-filer cash
withdrawal tax is 0.6% which cost Rs 50,000 in a day and for 0.6% on banking transactions which costs Rs 25,000 in a day.
Property tax for filer is 1% in case of selling and transfer of property and 2% on purchase of property which cost Rs 40 million but non filer has to pay 2% on selling and transfer of property and 4% on purchase of property which cost Rs 40 million. For auction of any goods filer has to pay 10% and non-filer has to pay 15%. Filer are not barred from purchasing any property and non-filer cannot purchase property that valued over 5 million.
Difference between Filer Non-Filer