The Federal Board of Revenue (FBR) will publish the Active Taxpayers’ List (ATL) for the Tax Year 2021 on 1 March 2022 in accordance with the provisions of Rule 81B of the Income Tax Rules, 2002.
Presently, the FBR’s Active Taxpayers’ List (ATL) is linked with the income tax returns for the Tax Year 2020.
The FBR’s Active Taxpayers’ List (ATL) is a central record of the online Income Tax Return filers for the previous Tax Year that is published every financial year on 1 March 2022 and is valid until the last day of February of the next financial year (i.e., 28th February 2023).
Benefits of Active Tax filer with FBR
A person on the FBR’s Active Taxpayers’ List (ATL) can avail of many benefits; they are subject to half rate of tax on sales / purchase of property, less tax on vehicles purchase / transfers, half tax on sale of goods and providing of services and payment of fees to educational institutions, and a lot more.
Similarly, for such persons, taxes on imports, dividends, goods, services & contracts, profits on debts, prizes & winnings, the purchase of motor vehicles, and the purchase and sale of property, etc. are withheld at a relatively lesser / half tax rate.
The FBR’s Active Taxpayers’ List (ATL) will include those persons who have filed / submitted their annual income tax returns for the Tax Year 2021 either within the due date or the dates extended by the concerned Commissioner Inland Revenue.
How to check Active Taxpayers ATL Status?
Subsequently, the FBR’s Active Taxpayers’ List (ATL) will be updated on a weekly basis every Sunday at 2400 hours. It is available on the FBR’s website as well as on the Tax Asaan App of FBR.
ATL statuses can also be received via SMS by typing ‘ATL (space) 13-digit Computerized National Identity Card’ (CNIC) and sending it to 9966. The ATL status of an AOP or a Company can also be received via SMS by typing ‘ATL (space) 7-digit National Tax Number’ (NTN) and sending it to 9966.
Surcharge / penalty for inclusion of Taxpayers name in Active Taxpayers List
Those who have filed their income tax returns for Tax Year 2021 after the deadline or the extended dates have to pay a surcharge / penalty for their inclusion in the FBR’s Active Taxpayers’ List (ATL).
Companies will have to pay a surcharge of Rs. 20,000, AOPs / Partnership Businesses will have to pay a surcharge of Rs. 10,000 and Individuals / Salaried Persons will have to pay Rs. 1,000 for their inclusion in the FBR’s Active Taxpayers’ List (ATL).