Instead of taking holistic steps to motivate the masses to file their income tax returns, the Finance Ministry has enacted draconian measures that could prove counterproductive.
According to section 114B of the Finance Bill 2022-23, the Federal Board of Revenue (FBR) will be empowered to issue income tax general order for people who are not on the Active Taxpayers List (ATL) but are liable to file their returns.
Those who violate the income tax general order may face any or all of the following consequences:
The FBR will order to restore these essential services only in the case a person mentioned in the income tax general order files his or her returns.
The above-mentioned measures will not be applicable to persons who are not liable to file their returns under relevant income tax laws.