By Qamar Bashir

The Federal Board of Revenue has convinced the government that the only way to bring in non-tax filers into the tax net, is to block their SIMs. Drawing on my experience of over ten years as Deputy Commissioner Income Tax and knowing its culture very well, this is a very clever move, as they will get many “cows to milk” for personal gains without doing what they were supposed to do to achieve voluntary tax compliance from those with taxable income. Such as focusing on enhancing tax compliance through improving taxpayer services, increasing awareness and education, leveraging technology and data analytics, offering incentives, implementing progressive penalties, and ensuring transparent use of tax revenues to foster a culture of voluntary compliance more effectively.

FBR while pleading its case, cleverly concealed the consequences of  such a drastic measure, which could lead to significant public dissatisfaction and resistance, disrupt their daily lives and lead to widespread anger and potential protests. Blocking SIMs can hinder economic activities, in a country where mobile phones are integral to business operations, especially for small and medium-sized enterprises (SMEs). It could also negatively impact sectors like mobile banking and e-commerce. This measure could disproportionately affect lower-income individuals who may not be non-filers due to deliberate tax evasion but because of lack of awareness, literacy, or access to resources needed to comply with tax regulations and above all  implementing this policy would require a robust mechanism to identify and accurately target non-filers. There’s a risk of errors, where compliant taxpayers might get affected, leading to legal challenges and administrative burdens.

The policymakers at the FBR know very well that given their reputation for being corrupt from top to bottom, no matter what they do, not even a single businessman would believe that their intentions are good. They also know that non-filers are not averse to paying taxes, but they are intimidated by the high cost of filing income tax returns. Most retail business persons are uneducated or, if educated, would not be able to fill out the income tax return accurately. This leaves unintended gaps that tax authorities use to charge them with concealment of income, demanding huge sums of money to rectify the mistakes. Once a bargain is settled through tax lawyers, the faulty old return is replaced with a new rectified one. The tax that was evaded then goes proportionally to the tax officials and tax lawyers, without a single rupee going into the government coffers.

The FBR, being very clever, is trying to trap the government to help it to  net new “fish” for personal gains, by portraying indispensability of blocking the SIMs of the five hundred thousand non-filers. Most likely, this will meet the same fate as the documentation of the economy, with disastrous consequences for the government, taxpayers, and the country’s economy, which is already under heavy distress due to non-business-friendly monetary and fiscal policies. This measure will likely result in lost opportunities far exceeding the amount of tax raised through this aggressive approach.

Consider the hypothetical situation: the proposal is approved and the SIM cards of non-filers are blocked. Non-filers will attempt to register themselves as taxpayers. They will retain an income tax attorney at hefty retainership fees. The lawyer will gather non-filer’s income from all sources, expenditures, invoices, and proof of withholding taxes while guaranteeing that he will disclose solely that portion of the income that is equal to, or less than the amount of withholding taxes that have already been deducted. Later, he will grab a lot more money for the Income Tax Officer to accept the declared income. Under this scenario, the government and the non filer will gain nothing, but both the lawyer and the income tax officer will amass even greater wealth and prosperity.

Let us build a second scenario where the non filer is a bit technology savvy himself, or his son, daughter or any of his relatives or friends is technology savvy. He will frustrated blocking of the sim by pursuing technological solution like by using SIMs registered in others’ names, switching to internet-based communication apps, purchasing anonymous or prepaid SIM cards, using international SIM cards, mobile hotspots, alternative communication devices like satellite phones, VPNs, social media, email, and VoIP services.

With a little research the government would realize that both scenarios will be counterproductive. Had it been so effective the other countries would already have used this method. 

But the fact is that not even a single developed  country, including the US or European nations, has ever  implemented such a measure. Instead, they employ a variety of strategies to encourage voluntary compliance by making various interventions including making the tax filing process easier and more user-friendly to enhance compliance such as online filing systems, pre-filled tax forms, and mobile apps to reduce the complexity and effort required to file taxes.

They launch a public awareness campaign to educate the public about the importance of tax compliance and the benefits it brings to society. Offer  incentives for Compliance such as tax credits, deductions, or rebates for timely and accurate filing  of returns. Deploying advanced data analytics and technology to help identify potential non-compliance issues proactively by cross-check financial transactions, property records, and other data to identify discrepancies and target non-filers more effectively without coercive measures. Instead of blocking, the services  impose progressive penalties and interest on overdue taxes by making a clear communication about the consequences of non-compliance to motivate voluntary compliance.

Above all the government may set up tax filing services across the country on the pattern of NADRA in the private sector with the sole purpose of helping the business persons to file their tax returns and charge nominal fees. These services should not have administrative or policy connection with FBR, and its performance will only be determined by the number of tax returns filed, not on the basis of how tax was raised. This would enhance tax compliance by providing professional assistance, reducing errors, and making tax filing more accessible for business persons at the same time lower compliance barriers and broaden the tax base.

While the proposal to block SIMs of non-filers may seem like a quick fix, it could be counterproductive and harmful. A more sustainable approach would involve making the tax system more accessible, transparent, and engaging through education, incentives, and technology. This aligns with international best practices and respects the principles of voluntary compliance.

By Qamar Bashir

Former Press Secretary to the President

Former Press Minister to the Embassy of Pakistan to France

Former MD, SRBC

Dr. Muhammad Akram Zaheer

In recent years, Pakistan has made concerted efforts to strengthen its ties with Iran although hindered by American sanctions on Iran and concerns regarding cross-border militancy. The prospect of being drawn into Saudi-Iranian proxy conflicts has further complicated Pakistan’s diplomatic stance, notably demonstrated by its 2015 parliamentary decision against joining the Saudi-led coalition aimed at combating the Iranian-backed Houthi rebels in Yemen and reinstating Yemen’s internationally recognized government.

This neutrality in Yemen’s conflict was a difficult choice for Pakistan, given its historically strong relationship with Saudi Arabia which has provided crucial diplomatic and financial support, particularly during times of international isolation following Pakistan’s nuclearization in response to India’s tests in 1998.Former Prime Minister Imran Khan’s efforts to foster alliances with Muslim-majority countries such as Qatar, Turkey and Malaysia have strained Pakistan’s ties with traditional Gulf allies, particularly Saudi Arabia and the UAE. These tensions have inadvertently allowed India to enhance its trade and security relations with the Gulf States.

While India’s engagement with the Gulf historically revolved around energy imports and labor exports, Prime Minister Narendra Modi has sought to deepen bilateral ties, both economically and strategically, with countries like Saudi Arabia, the UAE and Iran.Pakistan, recognizing the shifting dynamics, has attempted to mitigate strains with its traditional Gulf partners. For instance, former Army chief Gen. Raheel Sharif assumed leadership of the Islamic Military Counter Terrorism Coalition, comprising 42 nations, in 2017.

However, Prime Minister Khan’s decision to forgo participation in the alternative Muslim Summit in Malaysia in 2019, seen as a challenge to Saudi leadership, failed to fully assuage tensions. Meanwhile, India’s growing clout in the region was underscored by the UAE’s decision to confer its highest civil honor on Prime Minister Modi, even amidst controversy over India’s Citizenship Amendment Act, which discriminates against Muslim refugees.Despite Pakistan’s pleas, Saudi Arabia and the UAE have refrained from openly opposing India’s actions, including the revocation of Kashmir’s special status in 2019. However, the fluidity of bilateral relations in the region suggests that these dynamics are subject to change.

The interplay between major Middle Eastern powers and South Asian states, particularly India and Pakistan, is increasingly influenced by broader strategic considerations amidst the emerging great power competition between China and the United States. As such, the geopolitical landscape in the Middle East and South Asia remains in flux, with implications for regional stability and global power dynamics.

The intensifying rivalry between China and the United States in the Middle East and South Asia has significantly heightened regional insecurities while simultaneously presenting unforeseen opportunities for reconciliation. As China seeks to challenge American dominance in the Middle East, India, too, endeavors to expand its influence to counterbalance China’s growing presence in the region. India’s collaboration with Iran, exemplified by its investment in the Chabahar seaport, has emerged as a direct challenge to China’s investment in Gwadar via the China-Pakistan Economic Corridor. Conversely, China’s substantial investment plans in Iran signal its ambition to deepen ties in the region, further solidifying its status as Iran’s largest trade partner and facilitating Iran’s integration into influential regional blocs.

Despite Pakistan’s aspirations to mediate between Iran and Saudi Arabia, China achieved a significant breakthrough by brokering the restoration of diplomatic ties between the two Middle Eastern rivals. Amid escalating regional tensions triggered by conflicts such as the Gaza war, Saudi Arabia and the UAE demonstrate a willingness to de-escalate tensions with Iran rather than exploit them for strategic advantage. Recent efforts to repair ties between Iran and Pakistan, following tensions sparked by missile exchanges, reflect a renewed commitment to enhancing bilateral relations and fostering security cooperation.

While the US appears open to increased Saudi and UAE investments in Pakistan, it is concerned about Islamabad’s growing reliance on Beijing. With the US bolstering military cooperation with India to counter China, its neutrality in potential Indo-Pakistani crises is increasingly questioned. Consequently, the US may encourage regional actors with influence over both India and Pakistan to establish crisis management mechanisms to prevent cross-border escalation. Secret talks facilitated by the UAE between Indian and Pakistani intelligence officials, along with Saudi statements advocating dialogue on the Kashmir dispute, suggest a regional push for conflict resolution.

While Indian media views such statements as endorsing its stance against third-party involvement in Kashmir, Pakistan interprets them as a show of solidarity against India’s reluctance to engage in Kashmir talks. Despite diplomatic overtures, challenges persist, including India’s upcoming elections and the delicate security situation in Kashmir. Despite the potential benefits of reconciliation for India and Pakistan, the current political climate may not favor immediate rapprochement. India’s domestic politics and security concerns, coupled with ongoing tensions in Kashmir, present obstacles to meaningful dialogue. However, incremental confidence-building measures and continued international encouragement, particularly from Saudi Arabia, the UAE, and the US, could pave the way for constructive engagement between India and Pakistan, reducing Pakistan’s dependence on China and fostering regional stability and cooperationof the Middle East and South Asia.

Ghazala Anbreen

According to a Chinese saying ”Women hold half of the sky” but unfortunately even in the present times they are the first to be enslaved and last to be freed at many places of the world.

patriarchy and misogyny

patriarchy and misogyny hold sway in our society and it is required that domestic violence towards women is combated effectively.

Kinds of violence include:

1. emotional violence,

2. economic abuse and

3. sexual violence.

One reason can be the economic situation of the household and secondly the women are not financially independent.

Seminars and panel discussions for awareness

Educating the women through holding of seminars and panel discussions is essential as it is felt continuously that there are but a few such events and virtual discussions in Pakistan to make women aware of their rights and obligations.

Fear clutches and ensnares her most often

A woman suffering at the hands of her near ones cannot have the free mind  and has a premonition of something sinister may happen to her and she may not be treated well and may be evicted from the house anytime without any fault of her own. She also apprehends that her parents or family may not accept her if she files a complaint concerning any wrong doing.

Females in Pakistan in general

Females are lagging behind in different aspects and are under developed and under represented in many sectors in Pakistan. The participation of women in electoral process is also is quite less.

Making the system easy

Protection is not that you make the woman vulnerable. You have to make the system direct, easy and help the women. We have to build the system and reform the society also. We have to break all the barriers. We have to build bridges. Why don’t we stand with the women who are facing the trials and instead let them face the misery and remain  nonchalant. We rather allow other forums to decide her fate and lot.

Forums for facilitating women in Pakistan

Many forums are there but lack of awareness is an obstacle in originating the cases. The women lack the basic knowledge as which forum they should go and how to approach the magistrate.

We see torture for the women when we see the rigmarole of filing the:

1. FIR,

2. Visiting the court, and then facing  prolonged trials,

3. All the communication will be in the form of challan and that is a public document from lawyer to lawyer, chamber to chamber.

How can she be facilitated for divorce, making it easy

Likewise, for dissolution of marriage there can be a simple statement , “I cannot live with him”: this must be sufficient statement for the dissolution of marriage. But she has to go through a tough experience as follows:

4. Lawyer

5. Court

6. Advertisement

7. Summons to the person who does not turn up often,

8. Statement is recorded

Legislation to combat domestic violence

Holistic legislation should be there to address the issue of domestic violence.

In Pakistan the cases of domestic violence have seen an increase. Now their percentage is far higher as compared to previous years.

It is a common practice that the cases a judge adjudicates daily in civil courts are inclusive of  the cases related to the dissolution of marriage which are also given to the same judge.

Number of female judges

As per a recent report of Law and Justice Commission of Pakistan “Female makes up a meagre 18 per cent of total working judges across country. There are only seven female judges out of the total 126 judges in Pakistan’s superior judiciary”. Their number needs to be increased as they have a better understanding of issues related to women and are more familiar with intricate details at domestic level.

Importance of mediation

For divorce cases importance of arbitration is also important. There should be more mediation councils for reconciliation for dispute resolution. The reality remains that the more lawyers go for arbitration, the more cases they will get. Digitization of the cases is also necessary as it will reduce the backlog.

Alternative dispute resolution. ADR.

LJCP reports that as many as 2.26 million cases are pending adjudication in Pakistani courts. In this regard ADR is helpful in reducing the number of pending cases.

Training police officials

Training police officials is crucial for the quick response by the police stations to afflicted women for ensuring that she will not be divorced if she files some complaint against her husband or in laws.

Make the system direct

After 18th amendment the role of the Federal Government was quite less regarding taking initiatives. Plethora of laws for protection of women in Pakistan are there but implementation is lacklustre. We have to work to bridge the gabs while women are deprived. We have to make the system direct and help the women. For amending these laws the situation should be looked at  from an overall point of view.

Awareness through seminars

Through seminars, conferences, panel discussions  ideas should be promoted regarding making women more aware of their rights. The fact remains that no society can flourish which does not support its females and kids. Awareness needs to be imparted if the case of domestic violence in any household occurs the women can go to the police station or even file the case directly in the court fearlessly.

Holy Prophet’s P.B.U.H treatment towards women

How Prophet B.P.U.H treated his household serves us a good lesson. Whenever his daughter visited, he used to stand up and this practice needs to be followed by all Muslims.

Families do not come to support the tormented ladies often

As far as domestic violence is concerned our system is not so much women centric. Unfortunately if a lady suffers in some way,  90 percent of the times the families do not support her. In such a case it is the responsibility of the government to give protection  to them for some time. Some NPOs are providing pro bono assistance to women and kids and have opened family protection centers having temporary shelters where women can stay with their kids in Pakistan but their number needs to be increased.

It is also seen that  if some untoward incidence happens to a lady, the fathers themselves do not report considering it a matter of honour.

Non cooperation of female police staff

The problem which the women face  if they go to police stations  the staff and especially lady police are not welcoming for the reason they say “it is your domestic issue, solve at your domestic level” despite the fact whether the woman has a solid  proof.

online violence

In addition to face to face or in person violence, online violence is more which is nerve wreaking and takes a heavy toll on women. We are living in an internet era where almost everything is online. There is a lot of violence in the form of bullying etc. Females are being blackmailed by their intimate partners and they are gripped by an apprehension that they may get public any time. This fear consumes them from within. On this issue they need a lot of awareness and need to be sensitized.

There are cyber crime cells to deal with the cyber crime stalker.

Article 25 of the Constitution of Pakistan ensures that  “you cannot discriminate anyone on the basis of sex”

Under legal provision of Protection against Harassment of women in the Workplace Act women can obtain the restraining orders against individuals who pose threat to her safety.

Under these laws women are provided protection.

Encouraging women

Females should not feel helpless totally. They must be asked to go and report.

Bringing females in the mainstream

Bringing females in the mainstream is very important because they have in general proved to be the better leaders and are endowed with greater levels of tolerance and patience.

Females are better administrators

Women are working in many international organizations and often they emerge as better administrators than the males. Financially also there are few corruption scandals against them. They have done better at governance levels and as team leads. They have proved that under their governance greater emphasis on health is given.

Following are some of the laws about women emancipation.

1. The Prevention of Electronic Crime Act 2016 (PECA)

Provides protection against if anyone makes your video or message public .

2. Domestic Violence (2022)

3. FOSPA,  relates to territorial jurisdiction,  and tells if the lady has to go to the native town to file the complaint then what is the use of FOSPA.

4. Section 498- A CPC, 1898 is related to cruelty towards married women by their husbands and in-laws.

5. Section 509  of Pakistan Penal Code addresses the (Intent to Insult the modesty of women)

6. Section 512 of PPC states that  (Nobody can Challenge the Modesty)

7. Section 365 (a) and (b) of Pakistan Penal Code, deals with kidnapping a woman to compel her for marriage.

Pakistan, an over legislated country

We are an over legislated country. So many laws about protection of women are there but their implementation is not witnesses in real sense. If at all the legislation is there that is not the result of debate.

A system should be devised to know how many adjournments were there of cases, how many witnesses were heard. For legislation to put into practice we have to see that it is not deficient.

Together we can make a difference and create an equitable society for all. We must make their trails easy and facilitate the suffering women. We must design the system in a way to give relief.

Character building of the society

Character building of the society is required where they are taught to give  respect to women. The men should be made aware that their  language towards women in general should reflect their upbringing. The more honorably they will treat the women, the better performance on the part of these women, both in quality and quantity, will be observed for sure.