Why Active Taxpayer Status Matters
In Pakistan, active taxpayer status is a key component of tax law. Being on the Active Taxpayers’ List (ATL) ensures:
• Eligibility for government tenders and contracts
• Ability to apply for loans or credit facilities
• Access to utility connections and tax refunds
• Carry forward of losses for future tax years
If you missed the deadline for filing your 2025 income tax return, it is still possible to gain active taxpayer status, but certain rules and surcharges apply.
Rules for Late Filing – Section 182A
Section 182A of the Income Tax Ordinance, 2001 (updated for 2026) explains late filing consequences and how to regain active taxpayer status:
1. Exclusion from ATL:
O If a return is not filed by the due date, the person will not be included in the ATL for that tax year.
2. Surcharge to regain ATL:
O Company: Rs. 20,000
O Association of Persons (AOP): Rs. 10,000
O Individual: Rs. 1,000
3. Restrictions while not on ATL:
o Cannot carry forward losses for that tax year
o No refunds will be issued during exclusion
o No additional payment for delayed refunds will be counted
⚡ Tip: Filing the return promptly, even after the due date, and paying the surcharge ensures that you regain active taxpayer status and compliance benefits.
How to File Late and Get Active Taxpayer Status
| Step | Action |
| 1 | Prepare your income tax return for the relevant year. |
| 2 | Calculate and pay the surcharge based on your taxpayer type. |
| 3 | Submit the return online via FBR e-portal: https://www.fbr.gov.pk |
| 4 | Verify that your name appears on the Active Taxpayers’ List (ATL) after submission. |
✅ Reminder: The surcharge payment is mandatory to be included in ATL.
FAQs – Active Taxpayer Status After Late Filing
Q1: What is the surcharge for individuals filing late?
• Rs. 1,000 for individuals; Rs. 10,000 for AOPs; Rs. 20,000 for companies.
Q2: Can I carry forward losses if I file late?
• No, losses cannot be carried forward for that tax year until included in ATL.
Q3: Will I get a refund if I file late?
• No refund will be issued during the period you are excluded from ATL.
Q4: How can I confirm my ATL status?
• Check FBR e-portal for your name on the Active Taxpayers’ List: Check ATL Status
Key Takeaways
• Late filing is allowed, but a surcharge is required to regain active taxpayer status.
• Exclusion from ATL impacts refunds, loss carry forward, and delayed payment benefits.
• Always file as soon as possible to minimize penalties and regain compliance benefits.
Disclaimer: This content is for informational purposes only. For official guidance, consult the Federal Board of Revenue (FBR) or a certified tax professional.