The Federal Board of Revenue (FBR) has the legal authority to stop a person from leaving the country if they have outstanding tax liabilities or are suspected of trying to evade payment by permanently departing Pakistan. This authority is granted under Section 145 of the Income Tax Ordinance, 2001 and Rule 70 of the Income Tax Rules, 2002.
Under these provisions, the tax authority can issue a notice to immigration officials at airports and seaports directing them not to allow a person with unpaid taxes to leave Pakistan until the liability is cleared.
Legal Provision: Section 145 – Collection of Tax from Persons Leaving Pakistan
Section 145 empowers the FBR to recover taxes from individuals who are about to leave Pakistan permanently and have unpaid tax dues. If authorities believe the person has not made satisfactory arrangements for payment, they can request immigration officials to stop the individual from traveling abroad.
The directive is typically sent to:
• The Director of Immigration at airports or seaports
• Immigration authorities responsible for departure control
Once the certificate is issued by the Commissioner of Inland Revenue, immigration officials must prevent the individual from leaving the country until the tax demand is settled.
When Can FBR Stop Someone from Leaving Pakistan?
The FBR may take action when:
1. Outstanding Tax Demand Exists
The taxpayer has unpaid taxes or government dues.
2. Likely to Leave Permanently
Authorities believe the person intends to leave Pakistan permanently.
3. No Satisfactory Payment Arrangement
The taxpayer has not made acceptable arrangements to pay the pending amount.
4. Tax Assessment Pending
Even if a final demand has not yet been issued, action may be taken if a tax demand is expected after an amended assessment.
How the Travel Restriction Works
Once the Commissioner issues the certificate:
• Immigration authorities are instructed not to allow the person to board a flight or ship.
• The restriction remains valid until the tax liability is cleared.
• The individual must provide proof of payment through an official tax challan.
Acceptable Payment Methods
Tax dues can typically be cleared through:
• Tax payment challan deposited in the State Bank of Pakistan (SBP)
• Payment at the National Bank of Pakistan (NBP)
• Pay order, bank cheque, or demand draft in favor of the income tax department
When Will the Restriction Be Withdrawn?
The Commissioner may withdraw the certificate in the following situations:
• The taxpayer fully pays the outstanding tax amount
• The taxpayer makes proper arrangements for payment
• The pending tax assessment issue is resolved
Once the certificate is withdrawn, immigration authorities will allow the individual to travel normally.
Key Takeaways
| Aspect | Details |
| Law | Section 145 of Income Tax Ordinance, 2001 |
| Authority | Federal Board of Revenue (FBR) |
| Who Can Be Stopped | Tax defaulters or persons likely to leave permanently |
| Enforcement | Immigration authorities at airports/seaports |
| Removal of Restriction | After payment or satisfactory arrangement |
Why This Law Matters
This provision helps ensure that individuals cannot avoid tax obligations by leaving the country permanently. It strengthens tax enforcement and protects government revenue by enabling authorities to recover outstanding dues before departure.
For taxpayers planning international travel, it is advisable to check and clear any pending tax liabilities with the FBR to avoid last-minute travel restrictions at immigration counters.