According to the announcement made on Monday, the Federal Board of Revenue (FBR) has released its latest active taxpayers list (ATL), 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.
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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.
Overall, the release of the latest ATL by the FBR is a positive step towards increasing tax compliance in Pakistan and promoting a culture of transparency and accountability in financial matters.
In the previous ATL for tax year 2021 the FBR received 4.19 million taxpayers, who filed their returns till February 26, 2023.
As per the tax laws and regulations in Pakistan, the deadline for filing income tax returns varies depending on the type of taxpayer and their accounting year.
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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. This means that the tax return must be filed and taxes paid by this date to avoid penalties and fines.
On the other hand, companies having a normal accounting year are required to file their annual income tax return by December 31st of each year. This gives them an additional three months to prepare and file their tax return, compared to taxpayers with a special accounting year.
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.
Overall, the deadline for filing income tax returns in Pakistan depends on the type of taxpayer and their accounting year, and it is important for all taxpayers to ensure that they file their tax returns and pay their taxes on time to avoid any issues with the tax authorities.
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.
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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 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.
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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.
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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.
