The Federal Board of Revenue (FBR) has revised its Active Taxpayers List (ATL) for the tax year 2024, reflecting a significant increase in active taxpayers. As of November 18, 2024, the list includes 5.52 million individuals, a rise from the 5.37 million taxpayers recorded in the initial ATL published on November 1, 2024.
This update adds approximately 150,000 new taxpayers who filed their income tax returns during the first 10 days of November. The FBR’s move to update the ATL daily marks a departure from its previous practice of issuing the list annually in March.
Real-Time Updates for Improved Compliance
The shift to a real-time update mechanism follows amendments introduced via SRO 1638(I)/2024. These changes aim to enhance operational efficiency and compliance while promoting transparency.
“The daily updates ensure that the ATL accurately reflects the taxpayer base and provides immediate recognition to those fulfilling their obligations,” an FBR spokesperson explained.
Under the revised system, taxpayers who file their returns on or before the October 31 deadline—or within any granted extension—are promptly included in the ATL as active taxpayers. Late filers can still secure inclusion but must pay a surcharge, as mandated by Section 182A of the Income Tax Ordinance.
Broader Efforts to Boost Compliance
This dynamic ATL approach is part of the FBR’s broader strategy to streamline Pakistan’s tax system and enhance compliance. To enforce compliance, the FBR has introduced penalties for non-filers, such as:
• Suspension of SIM cards
• Disconnection of utility services
• Restrictions on international travel
These measures aim to encourage greater participation in the tax system. However, exemptions apply to specific groups, including Overseas Pakistanis with NICOPs, minors, students, and individuals traveling for religious purposes, such as Hajj or Umrah.
Building a Stronger Tax Base
The real-time updates to the ATL symbolize a shift toward a more responsive and inclusive tax system. By recognizing taxpayers’ contributions promptly and implementing stricter compliance measures, the FBR seeks to foster fiscal stability and improve taxpayer engagement.
This proactive approach underscores the FBR’s commitment to creating a transparent, efficient, and robust tax framework, critical for strengthening Pakistan’s economy.
