Overview & Regulatory Framework

The Active Taxpayer List (ATL) is a database maintained by the Federal Board of Revenue (FBR) that identifies individuals and businesses who have successfully filed their Income Tax Returns for the most recent tax year. Under the Income Tax Ordinance, 2001, being an 'Active Taxpayer' grants you lower withholding tax rates on banking transactions, vehicle purchases, and property transfers. The FBR updates this list weekly to reflect new filings and updated status. Citizens are advised to verify their status before conducting significant financial transactions to avoid the higher 'Non-Filer' tax rates.

Official Surcharge Schedule for ATL Activation

Eligibility Criteria & Qualifying Conditions

• Individuals must hold a valid CNIC or NICOP.
• Tax returns for the relevant tax year must be submitted via the Iris portal.
• The wealth statement must be reconciled and submitted along with the return.
• All applicable surcharges for late filing must be paid in full.
• Taxpayers must ensure their mobile number is registered with their own CNIC in the FBR portal.

Step-by-Step Claim or Application Process

1. Preparation: Ensure you have your latest Income Tax Return acknowledgement receipt.
2. Filing: Log in to the FBR Iris portal and submit your return if you haven't already.
3. Payment: Generate a PSID for the late filing surcharge if the deadline has passed. Pay via online banking or ATM.
4. Verification: Once the return is accepted and the surcharge is cleared, your name will appear on the ATL in the next weekly update cycle.
5. Confirmation: Send an SMS to 9966 in the format: 'ATL [Space] 13-digit CNIC' to verify your status.

Required Documents & Attestation Checklist

• 13-digit CNIC Number.
• Iris Portal User ID and Password.
• Payment Challan for Surcharge (if applicable).

Frequently Asked Questions (FAQ)

How long does it take for my name to appear on the ATL after filing?

Typically, the FBR updates the ATL on a weekly basis, usually every Monday. Once your return is processed, your status will be updated in the next cycle.

Can I check my filer status without logging into Iris?

Yes, you can simply send an SMS to 9966 in the format 'ATL [Space] CNIC' to receive your current status instantly.

What is the disadvantage of being a Non-Filer?

Non-filers are subject to significantly higher withholding tax rates on dividends, profit on debt, bank withdrawals, and the purchase of property or motor vehicles. Visit our Salary Calculator to see how taxes impact your net take-home pay.