FBR to issue new list of active taxpayers on March 01

KARACHI: Federal Board of Revenue (FBR) is set to issue new list of Active Taxpayers for the tax year 2022 on March 01, 2023.

The new list will carry the names of those persons who have file their income tax returns by due date or those names, who have filed their annual returns after the due date but with payment of surcharge.

The last date for filing income tax return is September 30 for taxpayers including salaried persons, business individuals, association of persons and companies having special year. However, for the companies having normal accounting year are required to file their annual return by December 31.

For the tax year 2022 the last date was extended repeatedly and finally it was concluded by December 15, 2022. Therefore, all those who had filed their return by December 15, 2022 are eligible for the ATL. Meanwhile, those are also eligible, who filed after the due date but have paid the surcharge.

Besides, the existing ATL for tax year 2021 is expiring on February 28, 2023.

According to FBR officials, taxpayers who had failed to file income tax return for tax year 2022 would not able to avail benefit of reduced rates of withholding tax from March 01, 2023.

The FBR will issue the new ATL on March 01, 2023 on the basis of income tax returns filed for the tax year 2022 till February 28, 2023.

The officials said that the FBR had 4.2 million active taxpayers as of February 20, 2023.

According to the ATL is a central record of online Income Tax Return filers for the previous tax year.

It further said ATL 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, Active Taxpayer List for Tax year 2020 was published on March 01, 2021 and will be valid till February 28, 2022. Similarly, Active Taxpayer List for Tax year 2021 will be published on March 01, 2022 and will be valid till February 28, 2023.

The FBR said 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, 2021, a person must have filed a Tax return for the Tax year 2020. Similarly, to be a part of the ATL published on March 01, 2022, a person must have filed a Tax Return for the Tax year 2021.

Restriction on including a person’s name on ATL, if the person has not filed Tax Return by the due date specified by Income Tax authorities was introduced through Finance Act, 2018. For example, to be part of the ATL published on 1st March 2022, a person must file a Tax Return by the specified due date for the Tax year 2021.

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.