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Active Taxpayer List: An Ultimate Guide

Active Taxpayer List: An Ultimate Guide

Federal Government of Pakistan took certain measures to encourage the people to file their income tax returns in order to document the economy. In this context, the terms “Filer” and Non-Filer” were introduced. However, later the government replaced these terms with “Active Taxpayer” and “In-active taxpayer” respectively. Each year, FBR publish a list containing the names of active taxpayers. The name of this list is “Active Taxpayer List (ATL)”.

After reading this post, you shall be wise on active taxpayer, active taxpayer list and the benefits extended to an active taxpayer. 

How to Get Status of Active Taxpayer?

If you file your Income Tax Return with Federal Board of Revenue properly and in timely manner and pay due tax, if any, you get the status of an active taxpayer.

On obtaining the status of active taxpayer, you can enjoy certain benefits extended by the federal government of Pakistan. To know about the benefits, keep reading!

What is Active Taxpayer List (ATL)?

The Active Taxpayer List (ATL) is a centralized record of Income Tax Return filers. FBR publish ATL on the 1st day of March every year and the list remains valid up to the last day of February of the next calendar year. For instance, FBR published Active Taxpayer List on 1st March 2022 (on the basis of IT Returns of TY 2021) and it remains valid till 28th February 2023. Active Taxpayer List for Tax Year 2022 (1 July 2021-30 June 2022) will be published on 1st March 2023 with validity date till 28th February 2024. 

If you furnish your return of Income for tax year 2022 on the prescribed form and in the prescribed manner within the time allowed by the FBR, you will find your  name in the Active Taxpayer List (ATL) scheduled to be published on 1 March 2023. 

In case, you could not file your income tax return for Tax Year 2022 within the allowed time, you may get your name in ATL by filing return of income and paying a certain amount as surcharge. Remember, it will be possible only after 28 February 2023. To discuss your specific situation Click here.

How Much is Surcharge for Inclusion in ATL?

As discussed above, you may get your name in ATL by filing return of income and paying surcharge. The amount of surcharge is directly related to your registration status in FBR, like individual, AOP or company.

If you are an individual, Association of Person or a company, you have to pay, as surcharge, Rs. 1000, 10000 and 20000 respectively for getting your name in the ATL. FBR updates the current Active Taxpayer List on midnight of every Sunday.

After getting your name on the ATL, you can start enjoying the benefits extended by the government. 

Benefits to Active Taxpayers

There are numerous benefits for the active taxpayers. However, summary of such benefits is given below: –

  • Tax deduction by banks on both profits and cash withdrawals is at lower rates (approximately 100%)
  • Withholding tax at reduced rate on registration and transfer of motor vehicles(approximately 100%) 
  • Application of lower rate of tax (approximately 250%) on buying and selling of property
  • Withholding tax at reduced rate on capital gains on sale of securities (approximately 100%)
  • Lower rate of tax on dividend (approximately 100%)
  • Reduced rate of withholding tax on prize bonds winnings (approximately 100%)
  • You can claim refund of overpaid / over withheld tax

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