How to Become Active Tax filler in FBR in 2022
What is Active Taxpayer List (ATL)
Active taxpayer list is a record of taxpayers who have submitted their tax returns of previous years. It’s updated on the basis of previous years submission of tax returns.
The active taxpayers list updates every Monday on FBR’s portal. You can check online on FBR’s website after submission of tax return of previous year. If last date for submission of tax return of previous year ended then penalty will have to be paid for becoming active tax filer.
How to include name in ATL
For example, if status of active tax filer is being updated then income tax return for the tax year 2021 is to be submitted along with penalty of Rs 1,000 in case of individual, Rs 10,000 for AOPs and Rs 20,000 in case of Private / public Company.
Application of Tax Year 2021 Tax Return
Tax year 2021 will be applicable for becoming active tax filer up to the last day of February 2023. After that, tax year 2022 tax return will be required to submit for becoming active tax filer in FBR. Now, the active tax filer status will update on the submission of tax return for tax year 2021 along with prescribed penalty.
Penalty for becoming active tax filer
| Person | Surcharge (PKR) |
| Company | 20,000 |
| Association of Persons | 10,000 |
| Individuals | 1,000 |
Amount of Penalty for becoming active tax filer in FBR
Reference
According to section 182A(a) of the income tax ordinance 2001: “[182A. Return not filed within due date.—(a) not be included in the active taxpayers’ list for the year for which return was not filed within the due date[:]
[Provided that without prejudice to any other liability under this Ordinance, the person shall be included in the active taxpayer ‘ list on filing return after the due date, if the person pays surcharge at Rupees-
(i) twenty thousand in case of a company;
(ii) ten thousand in case of an association of persons;
(iii) one thousand in case of an individual.]”
ACTIVE TAXPAYER STATUS UPDATION IN SPECIAL CASES (COMPANY, ASSOCIATION OF PERSONS, JOINT ACCOUNT HOLDERS, MINOR CHILDREN)
According to Income Tax Rules, 2002
The name of a Company and Association of Persons (AOPs) will update in list of active taxpayers automatically if these are incorporated or registered after 30th Day of June of the tax year, which year is necessary for submission of tax return for updating of status of active taxpayer and filer.
In Case of Joint Account Holders, the status of the bank account will be changed to active taxpayer and filer if any one of the account holder becomes active taxpayer and filer after submission of tax return of the specific tax year. Such Joint Account will enjoy all the benefits of filer in income tax.
If a minor person holds a bank account, then in this case minor’s parents, guardians and any persons depositing amount in minor’s bank account will have to comply the requirements of becoming an active taxpayer and filer.
PAYMENT OF PENALTY / SURCHARGE FOR UPDATING OF ACTIVE TAXPAYER LIST
Every year there is a due date for submission of tax returns, but if any person fails to submit his tax return within due date then he has to pay surcharge as per the rates mentioned above. Then there names will update in the active taxpayer and filer. For Instance, the late filers of Income Tax Return for Tax Year 2021 can pay Surcharge or penalty as explained under section 182(A) of Income Tax Ordinance 2001. Select Payment Nature “Misc” head during preparation of PSID and Tax Payment Section as “182A Surcharge for ATL”.
After Payment of the surcharge the name of the person will update as active tax filer.
