How to Create ATL Surcharge Payment Challan

How to Create ATL Surcharge Payment Challan. Every year there is a deadline for filing a tax return with a due date. As per tax laws of Pakistan following are the deadline / due dates for filing tax returns of the following types of taxpayers:

However, on the due date of filing a tax return, the tax authority sometimes extends the deadline to some further date. But after some extensions in the last date of filing tax returns, a deadline comes after which further date is not extended. So, after this last date of filing a tax return if someone submits a tax return then that taxpayer will not be added to the active taxpayers list (ATL) which is issued on 1st March every year.

After 1st March, if a late filer of an income tax return wants to become an active tax filer then he needs to pay a penalty/surcharge for ATL after submission of the tax return.

For instance, now if one wants to become an active tax filer with FBR then there is a need to submit a tax return for the tax year 2022 along with a penalty/surcharge for ATL for the tax year 2022.

What is the amount of penalty / surcharge for ATL for tax year 2022?

The taxpayers who have filed tax returns for Tax Year 2022 after the due date and whose current status is “Inactive” in FBR, can pay a surcharge for ATL as per the following rates:

• Rs.1000/- (for Individual),
• Rs10,000 (for Partnership / AOP)
• and Rs20,000 (for Private Company)

How to prepare challan for payment of penalty / surcharge for ATL?

Complete step-by-step procedure is given below to generate the PSID number from the FBR website:

1. Go to the FBR website
2. Login to your account through CNIC / Registration No and your password.
3. Click on the “e-Payments” tab then “Create Payment” and then the “Income Tax” button.
4. In the next window, select tax year 2022. Then, select “Misc” in the Tax Payment Nature.
5. New proforma fields will be shown. Select “182(A) – Surcharge for ATL” in the Tax Payment Section.
6. Enter the amount of Penalty / Surcharge according to type of taxpayer
7. then enter email ID,
8. After duly filling out all the fields of this form, click “Create” and the “Confirm” buttons.
9. PSID number will be generated.
10. Select City, then Click “Print” to download the PSID in PDF.

How to Pay penalty / surcharge for ATL for tax year 2022?

Now you may pay the amount through online banking/ ATM/ Easy Paisa or Jazz Cash etc using a PSID number.

• Login to EasyPaisa app / Jazz Cash App / Bank App.
• Click on More, “Government Fees” / “Taxes / Excise” / etc., and select FBR.
• Enter your PSID number and click Next.
• It will fetch the details of taxpayer.
• Verify / check the details that these are correct.
• Proceed it further
• Payment made Successfully (Now wait for few hours, active status will be activated shortly).

How to check Active taxpayer Status / Download ATL List?

Active Taxpayer status can be downloaded and checked in the following three (3) ways:

Verification of Active taxpayer Status Online though Portal / FBR Website

The ATL status check allows you to check your Active Taxpayer status through the online portal of FBR i.e., e.fbr.gov.pk

Verification of Active taxpayer Status by SMS

Check Individual’s Active Taxpayer status by SMS through the following way:

• 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.

Verification of ATL Status by Downloading ATL

You can also download the ATL list from the following:

Active Taxpayer List (Income Tax)

Benefits of becoming active tax filer in FBR

The following are the benefits of becoming an active tax filer in FBR:

1. Lower rates of tax deduction at source by banks on both bank profits
2. Reduction on withholding tax (tax already deducted from your income and gains) when registering and transferring motor vehicles
3. Lower rate of tax on buying and selling of property
4. Lower withholding tax rate on capital gains on sale of securities
5. Charges for tax on dividend will be lower
6. Lower rate of withholding tax on prize bond winnings
7. Allows you to claim back overpaid tax that has been withheld