The Senate on Friday recommended the National Assembly to provide an opportunity to rich 'registered non-filers' or 'unregistered non-filers' not liable to pay registration tax under the tax registration scheme to file appeals with the commissioner concerned of Inland Revenue. In its recommendations to the National Assembly to amend the Tax Laws Amendment Bill 2012, a 'registered non-filer' and/or 'unregistered non-filer' having multiple bank accounts, or having undertaken foreign travel or living in expensive localities or owning immovable assets who after receiving intimation from NADRA or from the Commissioner feels that he or she is not liable to pay registration tax under the scheme may file an appeal in the appeal form annexed with the scheme with reasons and basis and evidence of objection by the date provided in the scheme before the concerned Commissioner who shall dispose off the same within 20 days of its receipt after affording an opportunity of hearing. As per proposed Section 120B of the Income Tax Ordinance, any claim for adjustment of tax already paid, collected or deducted under the Ordinance against the registration tax payable shall not be admissible unless regular return of income is filed by the taxpayer and in such case provisions of this section shall not apply, it recommended. Senate further recommended that taxpayers availing the scheme shall be obliged to file returns of income for the succeeding tax year and subsequent three consecutive tax years. If any taxpayer fails, without reasonable cause to file return for the succeeding tax year and the subsequent three consecutive years the immunities granted shall stand automatically withdrawn and action under Chapter VII, Parts I, II, IV, VIII, X, XI and XII of Chapter X of the Ordinance shall be taken notwithstanding any limitation prescribed under the Ordinance. Any person who does not opt to pay the registration tax required to be paid under the scheme and does not file appeal before the concerned Commissioner in the time and the manner provided and the scheme or the appeal filed by him is rejected by the Commissioner, shall be liable to finalisation of provisional assessment under section 122C and all the provisions of the Ordinance shall apply accordingly. During the pendency of proceedings under section 122C and the resultant recovery proceedings the person shall, notwithstanding anything contained in any other law, be liable to suspension of his CNIC, placement of his name on the Exit Control List (ECL), freezing of his bank accounts and blocking of his mobile phone SIMs after being provided an opportunity of being heard, Senate recommended added.