ACTIVE TAXPAYER LIST
(ATL)
The Active Taxpayer
List (ATL) is a central record of online Income Tax Return filers for the
previous Tax Year.
ATL UPDATE
ATL is published
every financial year on the 1st March 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 1st March 2021 and will be valid till 28th February
2022. Similarly, Active Taxpayer List for Tax year 2021 will be published on
1st March 2022 and will be valid till 28th February 2023. The ATL is updated on
every Monday on the Federal Board of Revenue (FBR) website.
INCLUSION IN ATL
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 1st March
2021, a person must have filed a Tax return for the Tax year 2020. Similarly,
to be a part of the ATL published on 1st March 2022, a person must have filed a
Tax Return for the Tax year 2021.
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.
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.
SURCHARGE PAYMENT -
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.
CHECK ACTIVE TAXPAYER
STATUS
Active Taxpayer
status can be checked in the following three (3) ways:
VERIFICATION THROUGH
ONLINE PORTAL
The ATL status check allows
you to confirm your Active Taxpayer status.
CHECK ACTIVE TAXPAYER
STATUS BY SMS
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.
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.
CHECK ACTIVE TAXPAYER
STATUS BY DOWNLOADING ATL
You can also download
ATL from:
Active
Taxpayer List (Income Tax)
The Active Tax
Payer's List of AJK is to be considered at par with the ATL (Income Tax) after
amendment in the Income Tax Ordinance 2001 through Finance Act 2018.
ACTIVE TAXPAYER BENEFITS
- Lower rates of tax deduction at source by banks on both profits and cash withdrawals
- Reduction on withholding tax (tax already deducted from your income and gains) when registering and transferring motor vehicles
- Lower rate of tax on buying and selling of property
- Lower withholding tax rate on capital gains on sale of securities
- Charges for tax on dividend will be lower
- Lower rate of withholding tax on prize bond winnings
- Allows you to claim back overpaid tax that has been withheld