WHAT IS ACTIVE TAXPAYER LIST (ATL)?
The Active Taxpayer List (ATL) is a centralize record / data of online Income Tax Return filers for the previous Tax Year (Now Like, Tax Year 2021).
WHEN ACTIVE TAXPAYER LIST (ATL) IS UPDATE?
Active Taxpayer List (ATL) is published / issued every financial year on the 1st March and is valid up to the last day of February of the next financial year.
For example, Active Taxpayer List for Tax year 2020 was published on 1st March 2021 and will be valid till 28th February 2022. Similarly, Active Taxpayer List for Tax year 2021 will be published on 1st March 2022 and will be valid till 28th February 2023.
The Active Taxpayer List (ATL) is updated by tax authority on every Monday (Sunday Night at 12:00 ) on the Federal Board of Revenue (FBR) website.
HOW TO INCLUDE NAME IN ACTIVE TAXPAYER (ATL) LIST?
Taxpayer’s name will be in the current ATL, if the Income Tax Return filed contains to the Tax year of the relevant ATL.
For instance, to be part of the Active Taxpayers List (ATL) published on 1st March 2021, a person must have filed a Tax return for the Tax year 2020. Similarly, to be a part of the ATL published on 1st March 2022, a person must have filed a Tax Return for the Tax year 2021 within due date or have paid penalty / surcharge for inclusion of name in ATL List.
However, through Finance Act, 2019 a person’s name can be part of ATL, even if the person has filed Tax Return after the due date specified by Income Tax authorities.
Furthermore, a surcharge for placement on ATL after due date of filing of Tax Return will be charged as under:
| Person | Surcharge (PKR) |
| Company | 20,000 |
| Association of Persons | 10,000 |
| Individuals | 1,000 |
HOW TO PAY SURCHARGE PAYMENT FOR ATL
The late filers of Income Tax Return for Tax Year 2021 can pay “Surcharge for ATL” as defined under section 182(A) of Income Tax Ordinance 2001 by clicking on Tax Payment Nature “Misc” head in the PSID.
Only after the payment of surcharge will the name of the late filer become part of ATL.
HOW TO CHECK ACTIVE TAXPAYER STATUS?
Active Taxpayer status can be checked in the following three (3) ways:
VERIFICATION THROUGH ONLINE PORTAL
The ATL status check allows you to check your Active Taxpayer status through online portal of FBR i.e., e.fbr.gov.pk
CHECK ACTIVE TAXPAYER STATUS BY SMS
Check Individual’s Active Taxpayer status by SMS through the following procedure:
Type “ATL (space) 13 digits Computerized National Identity Card (CNIC)” and send to 9966.
Check Active Taxpayer status of AOP and Company by SMS through the following procedure:
Type “ATL (space) 7 digits National Tax Number (NTN)” and send to 9966.
Check AJ&K Active Taxpayer status by SMS through the following procedure:
For Individual, type AJKATL (space) CNIC (without dashes). Send it to 9966.
Having NTN AJKATL (space) 11 digit NTN (without dashes). Send it to 9966.
CHECK ACTIVE TAXPAYER STATUS BY DOWNLOADING ATL
You can also download ATL from:
Active Taxpayer List (Income Tax)
ACTIVE TAXPAYER / FILER BENEFITS
Following are the benefits of becoming active tax filer in FBR:
- Lower rates of tax deduction at source by banks on both bank profits
- Reduction on withholding tax (tax already deducted from your income and gains) when registering and transferring motor vehicles
- Lower rate of tax on buying and selling of property
- Lower withholding tax rate on capital gains on sale of securities
- Charges for tax on dividend will be lower
- Lower rate of withholding tax on prize bond winnings
- Allows you to claim back overpaid tax that has been withheld
