• The FBR will have authority to impose restrictions on unregistered individuals. • Unregistered persons may face bans on operating bank accounts, transferring immovable property or running businesses. • Banking transactions for unregistered persons will be restricted. • High-risk individuals’ banking and tax data will be shared. • Restrictions will apply to vehicle purchase, registration and booking, except for rickshaws, motorcycles, tractors and vehicles up to 800cc. • The distinction between filer and non-filer will be replaced by categories of eligible and ineligible individuals. • Eligible people include close family members, including parents, spouse, sons under 25, unmarried or widowed daughters, special children. • Affected individuals can appeal decisions to Inland Revenue chief commissioner within 30 days.