Islamabad, November 1, 2024 – The Federal Board of Revenue (FBR) released its Active Taxpayers List (ATL) on Friday, marking a pivotal shift in Pakistan’s tax compliance framework. This year’s ATL reflects filings based on income tax returns for the fiscal year 2024, with approximately 5.34 million taxpayers now classified as active following timely submissions by October 31, 2024.
The FBR’s move to expedite the ATL publication, grounded in recent amendments via SRO 1638(I)/2024, is aimed at streamlining processes and improving compliance. Unlike previous years, when the ATL was issued annually in March, the latest amendments mandate its issuance immediately following the tax filing deadline. The new approach ensures a daily update to the ATL, enabling real-time reflection of compliance and affording taxpayers immediate recognition of active status upon fulfilling their obligations.
“This real-time update mechanism underscores FBR’s commitment to enhancing operational transparency,” an FBR official stated. “The adjustment allows the ATL to serve as a current and comprehensive reflection of the taxpayer base, offering an efficient and accurate system for all stakeholders.”
Under this new system, taxpayers who file their Income Tax Returns (ITR) by the deadline, or within any granted extension, will see their status promptly updated to “active” on the ATL. Those who file after the deadline can still be included, subject to payment of a surcharge stipulated under section 182A of the Income Tax Ordinance. This flexibility, paired with daily ATL updates, reflects FBR’s focus on fostering an inclusive and responsive tax environment.
The FBR has further bolstered its compliance drive by introducing stringent penalties for non-filers, set to be enforced following the ATL 2024 issuance. Harsh measures against those absent from the ATL will include actions such as the suspension of mobile phone SIM cards, disconnection of utilities, and restrictions on foreign travel for non-complaint citizens. These penalties are designed to prompt broader compliance while also signaling the FBR’s determination to address tax evasion.
While these restrictions will apply widely, exemptions have been put in place for certain groups, including holders of the National Identity Card for Overseas Pakistanis (NICOP), minors, students, and individuals traveling abroad for Hajj or Umrah.
The new ATL framework signifies FBR’s commitment to reinforcing Pakistan’s tax system and ensuring timely recognition of compliant taxpayers. This proactive approach aims not only to streamline the tax system but also to enhance trust between the state and its taxpayers, contributing to greater fiscal stability in the country.