Pakistan's intelligence services are deploying secretive surveillance technology normally used to locate militants to instead track coronavirus patients and the people they come into contact with.
In a programme publicly touted by Prime Minister Imran Khan, the government has turned to the powerful Inter-Services Intelligence agency (ISI) for help in tackling the virus, which is still spreading at an accelerating rate across Pakistan.
Details about the project have not been released, but two officials said that intelligence services are using geo-fencing and phone-monitoring systems that ordinarily are employed to hunt high-value targets including homegrown and foreign militants.
A lack of awareness, stigma and fear have contributed to some people with symptoms not seeking treatment or even fleeing hospitals, while others who've had contact with virus patients have flouted self-isolation rules.
Speaking on condition of anonymity, a senior security official told AFP that agencies are now "quite effectively" using the technology to track coronavirus cases.
"The government has been successful in tracing even those who tested positive but went into hiding," the security official said.
Geo-fencing, a discreet tracking system that alerts authorities when someone leaves a specific geographic area, has helped officials monitor neighbourhoods on lockdown.
Authorities are also listening in to the calls of Covid-19 patients to monitor whether their contacts are talking about having symptoms.
"The trace-and-track system basically helps us track the mobile phones of corona patients as well as anyone they get in touch with before or after their disappearance," an intelligence official said.
Mr Khan recently praised the programme, which has come up against little public debate or scrutiny over its use in the virus fight.
"It was originally used against terrorism, but now it is has come in useful against coronavirus," he said.
Nearly 60,000 people in Pakistan have tested positive for the disease and more than 1,200 patients have died.
But with testing still limited, officials worry the true numbers are much higher.
Pakistan's intelligence services and military hold vast sway over many aspects of cultural and political life, with the US and India accusing Islamabad of backing insurgents fighting in Kashmir and Afghanistan – claims denied by officials.
Rights groups worry authorities might abuse their sweeping surveillance powers to trace political dissidents.
Leading rights activist and ex-senator Afrasiab Khattak said that involving the ISI would spread unnecessary fear among the population.
"The task of tracking and tracing the patients and suspected cases should be dealt with by provincial governments and local communities – let intelligence agencies do their actual job," he said.
Countries across the world have employed track-and-trace methods to control the virus's spread, raising privacy concerns.
Israel's intelligence services have been using counter-terrorism technology, including tracking mobile phones, prompting the Supreme Court to raise privacy concerns.
In Pakistan, authorities struggled to present a cohesive national strategy to control the coronavirus. Mr Khan was reluctant to call for a sweeping lockdown, arguing the impoverished country could not afford it.
He also largely caved to pressure from Pakistan's powerful religious lobby, which pushed back against the closure of mosques.
Many Pakistanis have simply ignored provincial lockdown orders and Mr Khan has allowed businesses to reopen in phases, citing the economic impact on daily wage earners.
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Ten tax points to be aware of in 2026
1. Domestic VAT refund amendments: request your refund within five years
If a business does not apply for the refund on time, they lose their credit.
2. E-invoicing in the UAE
Businesses should continue preparing for the implementation of e-invoicing in the UAE, with 2026 a preparation and transition period ahead of phased mandatory adoption.
3. More tax audits
Tax authorities are increasingly using data already available across multiple filings to identify audit risks.
4. More beneficial VAT and excise tax penalty regime
Tax disputes are expected to become more frequent and more structured, with clearer administrative objection and appeal processes. The UAE has adopted a new penalty regime for VAT and excise disputes, which now mirrors the penalty regime for corporate tax.
5. Greater emphasis on statutory audit
There is a greater need for the accuracy of financial statements. The International Financial Reporting Standards standards need to be strictly adhered to and, as a result, the quality of the audits will need to increase.
6. Further transfer pricing enforcement
Transfer pricing enforcement, which refers to the practice of establishing prices for internal transactions between related entities, is expected to broaden in scope. The UAE will shortly open the possibility to negotiate advance pricing agreements, or essentially rulings for transfer pricing purposes.
7. Limited time periods for audits
Recent amendments also introduce a default five-year limitation period for tax audits and assessments, subject to specific statutory exceptions. While the standard audit and assessment period is five years, this may be extended to up to 15 years in cases involving fraud or tax evasion.
8. Pillar 2 implementation
Many multinational groups will begin to feel the practical effect of the Domestic Minimum Top-Up Tax (DMTT), the UAE's implementation of the OECD’s global minimum tax under Pillar 2. While the rules apply for financial years starting on or after January 1, 2025, it is 2026 that marks the transition to an operational phase.
9. Reduced compliance obligations for imported goods and services
Businesses that apply the reverse-charge mechanism for VAT purposes in the UAE may benefit from reduced compliance obligations.
10. Substance and CbC reporting focus
Tax authorities are expected to continue strengthening the enforcement of economic substance and Country-by-Country (CbC) reporting frameworks. In the UAE, these regimes are increasingly being used as risk-assessment tools, providing tax authorities with a comprehensive view of multinational groups’ global footprints and enabling them to assess whether profits are aligned with real economic activity.
Contributed by Thomas Vanhee and Hend Rashwan, Aurifer
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Our legal columnist
Name: Yousef Al Bahar
Advocate at Al Bahar & Associate Advocates and Legal Consultants, established in 1994
Education: Mr Al Bahar was born in 1979 and graduated in 2008 from the Judicial Institute. He took after his father, who was one of the first Emirati lawyers
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