The government is facing a mounting challenge as both income tax collection and the rate of tax return submission remain below satisfactory levels. Despite a rapid increase in the number of Taxpayer Identification Number (TIN) holders across the country, the proportion of individuals submitting income and expenditure statements within the stipulated deadline has declined significantly. This trend has prompted the national tax authority to move towards stricter, technology-driven enforcement measures.
According to official data, there are currently approximately 12.8 million registered TIN holders nationwide. However, only around 4.2 million taxpayers submitted their tax returns during the current fiscal period. This indicates that more than 8 million individuals with tax identification numbers have yet to file their returns. Even after multiple extensions to the filing deadline, the expected improvement in compliance has not materialised.
Officials from the national revenue administration have confirmed that a centralised database will be used to automatically issue notices to taxpayers who have failed to submit their returns on time. If compliance is still not achieved after notification, tax inspectors will be deployed to visit the registered addresses of non-compliant individuals and initiate legal proceedings where necessary.
Economists have expressed concern that the low rate of return submission, despite a growing tax base, is contributing to a revenue shortfall. This gap is increasingly seen as a constraint on public investment, particularly in infrastructure development, large-scale government projects, and the financing of essential social services.
Under existing tax laws, failure to submit a tax return exposes taxpayers to a range of financial penalties and administrative restrictions. These measures are intended to encourage compliance and ensure transparency within the tax system.
A summary of the key consequences is outlined below:
| Issue | Description |
|---|---|
| Monetary penalties | A fine of up to 10% of assessed tax may be imposed, with additional daily penalties accumulating over time |
| Loss of tax exemptions | Eligibility for investment-related and other tax reliefs may be withdrawn |
| Additional tax burden | An extra charge of 2% per month may be applied for delayed filing |
| Restrictions on public services | Complications may arise in accessing utilities such as electricity, gas, and water services |
| Employment-related complications | Difficulties may occur in salary processing and document verification in both public and private sectors |
Experts argue that strengthening compliance through strict enforcement is essential for improving transparency and accountability within the tax system. They further note that consistent tax submission not only enhances state revenue but also supports sustainable national development. Conversely, persistent non-compliance and tax avoidance place long-term pressure on the broader economy.
In response to the current situation, tax authorities have urged all taxpayers to submit their returns without delay in order to avoid legal, financial, and administrative complications in the future. The administration has also signalled its intention to further modernise tax collection mechanisms to improve compliance rates in the coming years.