Karachi, December 18, 2024 – In a step toward enhancing tax compliance, the federal government has proposed restrictions on the transfer of immovable property for individuals or entities failing to register under the Sales Tax Act, 1990. This measure was introduced as part of the Tax Laws (Amendment) Bill, 2024, tabled in the National Assembly on Wednesday. The proposed amendment, through the introduction of Section 14AD to the Sales Tax Act, grants the Commissioner the authority to bar property transactions by non-compliant individuals. According to Section 14AD, sub-section (1) empowers the Commissioner to direct property registration authorities to halt the transfer of immovable property owned by individuals or entities that have not registered for tax purposes. This directive, issued through a formal written order, aims to compel non-registered persons to comply with tax laws by restricting access to property-related transactions. Sub-section (2) provides relief for individuals who subsequently fulfill their tax registration obligations. Once registered under the Sales Tax Act, the Commissioner is required to issue an order to lift the restriction on property transfers. This process must be completed within two working days, ensuring minimal delay for compliant taxpayers. To ensure fairness, sub-section (3) offers an appeals mechanism for…