First of all it's Advance tax which is adjustable/refundable,, you can't compare it with Sales Taxes, Duties and Surcharges You don't fall in taxable bracket or have already paid your taxes than you can file return and get it refunded. Introducing SLAB is of no use as people will get more SIMS (as Mobile Sims are literally free) to evade tax, If a person is spend more then PKR 300 (i.e. 1% of his income) on mobile charge than he falls in category where as per law of Pakistan filing tax return is mandatory and he can get WHT refunded/adjusted - If he is not filling returns then I don't find any issue that he didn't get refund, he may consider it fine.
Second, poor man doesn't get that much effected because he at max spend 100 or 200 in a month on that 20-40 Rs. WHT is not that much that he will die specially when he have mobile and can spend 100-200 Rs. per month on it. It's mainly middle class and rich who spend more on mobile charges and will pay more WHT - They should be filing their tax returns if they are paying applicable tax and get WHT adjusted/refunded, If they aren't paying income tax then why they should be shown sympathy?
There are already lots of taxes on fuel in Pakistan (around 55%), and yes these indirect taxes effect the public most that why people should pay more direct taxes instead of indirect taxes - to avoid compounded effect of indirect taxes, and to know how much they are paying so that while voting they should know whom they are electing to spend their money. This Withholding/Advance tax is direct tax.
The mindset of our third world countries is that we will choose to crucify one law abiding person to save 99 persons who don't follow the law because they are majority. Few hundred thousands out in 210m population file tax returns, what's difference between those following law and majority 99% who don't? None, in fact they are punished as it's only them who are in record of tax department and tax department send notices to same people to create headline that FBR issue notices to that xyz thousands potential tax evaders. These few hundred thousands people can't pressurize the government to fix FBR because they are minority while the forking majority who don't follow the law isn't interested in it because it's none of their concern.
