FBR issues new active taxpayers list for Tax Year 2022

FBR issues new active taxpayers list for Tax Year 2022. Here is the updated news regarding the active taxpayer list that the Federal Board of Revenue (FBR) on Wednesday, March 01, 2023, issued a new Active Taxpayers List (ATL) for Tax Year 2022.

How much taxpayers filed their tax returns for tax year 2022?

According to the updated active taxpayer list (ATL), the FBR included the names of 3.21 million taxpayers, who filed their income tax returns within the due date and after the due date till February 28, 2023, but with payment of surcharge for ATL under section 182(A) of Income Tax Ordinance, 2001.

In the previous ATL for the tax year 2021 the FBR received 4.19 million taxpayers, who filed their returns till February 26, 2023. The Federal Board of Revenue (FBR) issued a new list of Active Taxpayers for the tax year 2022 on March 01, 2023.

The last date for filing income tax return was September 30 for taxpayers including:

The last date for filing income tax returns was September 30 for taxpayers including:

• salaried persons,
• business individuals,
• association of persons
• and companies having special year.

Moreover, the companies having normal accounting years requires to file their annual income tax return by December 31 every year.

Which taxpayers have become inactive in FBR?

You must remember that for the tax year 2022, FBR extended the last date repeatedly and finally, it ended on December 15, 2022. So now all those who had filed their income tax returns by December 15, 2022, have become already active taxpayers. Moreover, all those taxpayers who filed their tax returns after the due date have also become active taxpayers if they have also paid the surcharge for ATL under section 182A of the Income Tax Ordinance, 2001.

Now, all those taxpayers who had not filed their tax returns till now for the tax year 2022 are inactive and would not be able to avail the benefit of reduced rates of withholding tax from March 01, 2023.

When Active Taxpayer List (ATL) Published?

All taxpayers must remember that the ATL list publishes by FBR every financial year on March 01 and is valid up to the last day of February of the next financial year.

For instance, the Active Taxpayer List for Tax year 2020 was published on March 01, 2021, and was valid till February 28, 2022. Similarly, the Active Taxpayer List for Tax year 2021 was published on March 01, 2022, and was valid till February 28, 2023. So, now the Active Taxpayer List for the Tax year 2022 has been published on March 01, 2023, and now it will remain valid till February 28, 2024.

How much is the Surcharge for inclusion of name in ATL List?

However, through Finance Act, 2019 a person’s name can be part of the ATL list, if the taxpayer has submitted Tax Return after the due date specified by FBR. Moreover, a “surcharge for ATL” for inclusion in the ATL list after the due date of filing of Tax Return will be charged as per the following schedule: