ISLAMABAD: Taxpayers filing annual tax returns after due date may not get status of active taxpayers until payment of surcharge to the Federal Board of Revenue (FBR).
A taxpayer filing tax return after due date will only get active status after payment of surcharge, official sources at FBR said.
Inclusion of taxpayers’ names in the Active Taxpayers List (ATL) ensures that the taxpayers will get benefit of reduced rate of withholding tax on certain transactions.
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Under section 182A of the Income Tax Ordinance, 2001, a person’s name will only be included in the ATL on the payment of surcharge at the rate: Rs20,000 for a company; Rs10,000 in case of an association of persons (AOP); and Rs1,000 in case of an individual.
For the tax year 2022, the return filing date expired on December 15, 2022 for taxpayers including salaried persons, business individuals, AOPs and corporate entities having special accounting year. Whereas, for the return filing tax year 2022 in case of companies ended on December 31, 2022.
Therefore, persons failed to file their returns have lost their right of inclusion in the ATL. However, even they file their return for tax year 2022 after respective due dates they will not get status of active taxpayers till filing of surcharge.
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The FBR issues ATL every year on March 01 with the names of persons having filed their returns by due date or after due date with penalty and additional surcharge.
The revenue body will issue the ATL 2022 on March 01, 2023 which will contain all those taxpayers who filed their returns by due date. However, those names will also be included who filed their returns after due date till February 28, 2023 with penalty and additional payment of surcharge for active taxpayers status.
The FBR on its official website explained that 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.
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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.
Further, 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 FBR also explained procedure for checking the active taxpayers’ status through following:
Check Individual’s Active Taxpayer status by SMS through the following procedure:
Type “ATL (space) 13 digits Computerized National Identity Card (CNIC)” and send to 9966.
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Check Active Taxpayer status of AOP and Company by SMS through the following procedure:
Type “ATL (space) 7 digits National Tax Number (NTN)” and send to 9966.
Check AJ&K Active Taxpayer status by SMS through the following procedure:
For Individual, type AJKATL (space) CNIC (without dashes). Send it to 9966.
Having NTN AJKATL (space) 11 digit NTN (without dashes). Send it to 9966.
