FBR Targets Doctors as 73000 High-Earning Medical Practitioners Fail to File Tax Returns. Pakistan’s tax authorities have turned their focus toward one of the country’s highest-earning professional groups: medical practitioners. The Federal Board of Revenue (FBR) has launched a major enforcement campaign after discovering alarming gaps in tax compliance among doctors across the country.
Freshly compiled FBR data shows a massive mismatch between the visible income of private clinics and the taxes being reported. This investigation has now placed thousands of doctors under strict scrutiny.
Over 73,000 Doctors Failed to File Income Tax Returns
According to the latest official figures, Pakistan has 130,243 registered doctors. Out of these:
- Only 56,287 doctors filed income tax returns this year
- 73,956 doctors did not file returns at all
This means more than half of the medical workforce — despite operating in one of the highest-paid professions — is not meeting basic tax obligations.
FBR officials described the situation as a serious tax compliance crisis, one that highlights deep-rooted issues in income reporting within the private medical sector.
Doctors Declaring Zero Income Despite Busy Practices
One of the most alarming findings is the number of medical practitioners who claimed zero income or even losses, despite running packed clinics in major cities.
FBR’s breakdown shows:
- 31,870 doctors declared zero earnings from private practice
- 307 doctors reported losses, even though they operate full-time clinics
- Only 24,137 doctors declared any business income
These numbers sharply contrast with the reality of overcrowded clinics, long patient queues, and consultation fees ranging between Rs. 2,000 and Rs. 10,000 per visit.
Tax Payments Shockingly Low Compared to Estimated Earnings
Even among doctors who did file returns, most reported tax payments that fall far below what their actual income likely is.
FBR Data Highlights
| Income Bracket (Annual Receipts) | Number of Doctors | Average Daily Tax Paid |
|---|---|---|
| Above Rs. 10 million | 3,327 | Rs. 5,500 per day |
| Rs. 5–10 million | 3,312 | Rs. 1,594 per day |
| Rs. 1–5 million | 10,922 | Rs. 1,094 per day |
| Above Rs. 1 million | 17,442 | Rs. 1,894 per day |
| Below Rs. 1 million | 38,761 | Rs. 791 per day |
| Zero receipts declared | 31,524 | Claimed Rs. 1.3 billion refunds collectively |
These payments are lower than the cost of a single patient consultation, exposing how underreporting has become widespread.
In many cases, government Grade 17–18 officers — with fixed salaries and no flexibility to hide income — pay higher monthly taxes than private doctors pay in an entire quarter.
Why FBR is Intensifying the Crackdown
Several factors pushed FBR toward strict enforcement:
1. Visible mismatch between clinic earnings and reported income
Doctors with fully booked schedules and high consultation fees often report surprisingly low incomes.
2. Massive number of non-filers in a high-earning profession
Over 73,000 doctors failing to file returns signals a sector-wide compliance failure.
3. Large-scale claims of tax refunds by zero-income filers
Despite declaring no income, 31,524 doctors claimed Rs. 1.3 billion in refunds — raising red flags in the system.
4. Public pressure for fair taxation
Ordinary taxpayers, particularly salaried individuals, have increasingly voiced concerns about unequal tax burdens.
FBR’s Message: “Tax Compliance Is No Longer Optional”
Officials say the authority is moving toward stricter monitoring mechanisms, including:
- Cross-verifying bank transactions, clinic revenues, and digital appointment systems
- Matching CNIC-linked patient records with earnings
- Conducting surprise audits of medical facilities
- Issuing notices to non-filers and under-reporters
- Enforcing penalties and legal action for chronic evasion
The FBR believes that improving tax collection from high-earning sectors is critical for stabilising national revenue and reducing the burden on low- and middle-income citizens.
Why This Crackdown Matters
1. Fairness in the Tax System
Salaried individuals pay taxes automatically. High earners who hide income create a massive imbalance.
2. Pakistan’s Revenue Needs
With economic challenges rising, the state cannot afford continued underreporting in billion-rupee industries.
3. Accountability in Professional Sectors
Doctors are among the most respected and well-paid professionals. Transparent taxation improves public trust.
What’s Next?
The FBR’s enforcement drive is expected to expand further in the coming months. Notices have already been issued, and detailed audits are underway.
If implemented seriously, Pakistan may finally see greater tax compliance from private practitioners — a long-standing issue that authorities have struggled to address.
Conclusion
The FBR’s new data has exposed major loopholes in tax compliance among doctors, revealing that thousands of high-earning practitioners are either not filing returns or significantly underreporting their income. With the government now tightening enforcement, the medical sector will face increased scrutiny, and long-avoided accountability may finally arrive.












