FBR publishes list of 3.41 million people on ATL

The Federal Board of Revenue (FBR) has made public 3.41 million names of persons, who are on active taxpayers list (ATL).

The revenue body in its latest active taxpayers list (ATL) on March 21, 2023, which includes the names of 3.41 million individuals and companies. The ATL is a record of taxpayers who have filed their tax returns and paid their taxes on time, and is updated regularly by the FBR.

The release of the ATL is an important step in promoting tax compliance in Pakistan, as it recognizes and rewards individuals and companies who fulfill their tax obligations. Being included in the ATL can also have various benefits, such as facilitating access to credit, government contracts, and other opportunities.

The FBR has been working to increase tax compliance in Pakistan in recent years and has introduced various measures to encourage taxpayers to file their returns and pay their taxes on time. The release of the ATL is one such measure, which aims to incentivize tax compliance by recognizing and rewarding those who do.

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It is important for taxpayers to comply with the deadlines for filing income tax returns to avoid penalties and interest charges. Failing to file a tax return on time can also lead to legal issues and restrictions on certain business activities. The deadline for filing income tax returns in Pakistan depends on the type of taxpayer and their accounting year. For taxpayers such as salaried persons, business individuals, association of persons, and companies having a special accounting year, the deadline for filing income tax returns is September 30th of each year. Companies having a normal accounting year are required to file their annual income tax return by December 31st of each year.

For the tax year 2022, the last date for filing income tax returns in Pakistan was December 15, 2022. Therefore, all those who had filed their return by December 15, 2022, are eligible for the ATL. Meanwhile, those who filed after the due date but have paid the surcharge are also eligible.

The ATL is a central record of online Income Tax Return filers for the previous tax year. It is published every financial year on March 01 and is valid up to the last day of February of the next financial year. For example, the Active Taxpayer List for Tax year 2020 was published on March 01, 2021, and was valid till February 28, 2022. The Active Taxpayer List for Tax year 2021 was published on March 01, 2022, and will be valid till February 28, 2023.

It is worth noting that a person’s name will be part of the current ATL if the Tax Return filed pertains to the Tax year of the relevant ATL. For example, to be part of the ATL published on March 01, 2022, a person must have filed a Tax Return for the Tax year 2021.

Finally, it is important to mention that 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.

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

A company or an AOP shall be included in the ATL, whose return is not to be filed due to incorporation or formation after 30th day of June relevant to the Tax year pertaining to the ATL.

Joint account holders as an entity shall be deemed to be part of ATL if any of the persons in the joint account have met the criteria of being included in the ATL.

Bank account held in the name of a minor shall be considered part of ATL if the parents, guardians of the minor or any person who has deposited money in minor’s account are deemed to have met the criteria of being included in the 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, the FBR added.