New ATL will be issued immediately after the income tax return filing deadline under amended Income Tax Rules, 2002.
ISLAMABAD: The Federal Board of Revenue (FBR) has notified the publication date for the new Active Taxpayers List (ATL) for Tax Year (TY) 2026, which will be issued on October 1, 2026, provided the income tax return filing deadline remains unchanged.
The publication schedule is in line with amendments made to the Income Tax Rules, 2002, through SRO 1638(I)/2024, which require the FBR to issue the annual Active Taxpayers List immediately after the statutory deadline for filing income tax returns.
ATL to be published after return filing deadline
According to FBR officials, taxpayers are required to file their income tax returns for Tax Year 2026 by September 30, 2026.
If the filing deadline is not extended, the FBR will publish the Active Taxpayers List 2026 on October 1, 2026. However, if the tax authority grants an extension for filing returns, the publication of the new ATL will also be postponed accordingly.
The revised schedule is intended to ensure that taxpayers who file their returns within the prescribed or extended deadline are included in the Active Taxpayers List without unnecessary delay.
Changes introduced through SRO 1638(I)/2024
The FBR amended the Income Tax Rules, 2002, through SRO 1638(I)/2024, issued on October 18, 2024, introducing significant changes to both the timing of the ATL’s publication and the frequency of updates.
Under the amended rules, a taxpayer’s name will be included in the Active Taxpayers List if the income tax return for the latest tax year is filed:
• By the due date specified under Section 118 of the Income Tax Ordinance, 2001;
• By an extended due date granted by the Commissioner under Section 119; or
• By an extended deadline notified by the FBR under Section 214A.
The rules define the “latest tax year” as the most recently completed tax year before the return is filed. Where the filing deadline for that tax year has not yet expired, the immediately preceding tax year will be treated as the latest tax year for ATL purposes.
Late filers can still qualify
The amended framework also provides relief for taxpayers who submit their returns after the prescribed deadline.
A taxpayer filing a return after the due date or any valid extension may still be included in the Active Taxpayers List upon payment of the surcharge prescribed under Section 182A of the Income Tax Ordinance, 2001.
This provision allows late filers to regain active taxpayer status after fulfilling the applicable legal requirements.
Shift from March to October publication
Prior to the amendments introduced in 2024, the FBR used to publish the new Active Taxpayers List on March 1 each year, based on income tax returns filed up to the end of February.
The revised rules have aligned the publication of the ATL with the statutory return filing deadline, enabling compliant taxpayers to be reflected in the updated list immediately after the filing period ends.
Daily updates replace weekly revisions
The amendments have also changed the frequency of updates to the Active Taxpayers List.
Previously, the FBR updated the ATL on a weekly basis. Under the revised rules, the list is now updated daily, allowing taxpayers’ status to be reflected more quickly once they meet the filing requirements or complete other legal formalities.
The FBR expects the revised system to improve administrative efficiency, enhance taxpayer facilitation and ensure more timely recognition of compliant taxpayers under Pakistan’s income tax regime.