Written by Hamza Shahnawaz in Taxation Tax authorities can disable mobile SIMs, disconnect electricity and gas supplies, and restrict foreign travel under Section 114B of the Income Tax Ordinance, 2001, subject to prescribed conditions and exemptions. Islamabad, November 2, 2026: The Federal Board of Revenue (FBR) is set to initiate enforcement action against individuals and businesses liable to file income tax returns for tax year 2026 but missing from the Active Taxpayers List (ATL) 2026. The FBR issued the latest ATL on Monday, containing the names of individuals, companies and associations of persons that filed their income tax returns by the October 31, 2026 deadline. Under Section 114B of the Income Tax Ordinance, 2001, the tax authority can issue an income tax general order against persons who are liable to file returns but do not appear on the Active Taxpayers List. The provision, included in the Income Tax Ordinance updated up to June 30, 2026, for tax year 2027, empowers the FBR to impose several restrictions on identified non-filers. These enforcement measures include: • Disabling mobile phones or mobile phone SIMs. • Discontinuing electricity connections. • Discontinuing gas connections. • Restricting foreign travel by Pakistani citizens. However, the foreign travel restriction does not apply to holders of…