Active Taxpayer List (ATL) in Pakistan: Complete Guide

The Active Taxpayer List (ATL) is FBR’s official record of persons whose income tax filing status meets the applicable ATL requirements. Appearing on the ATL generally allows a person to benefit from lower rates of tax deduction or collection on many transactions.

Filing an income tax return and appearing on the ATL are related, but they are not the same thing. Registration with FBR or having an NTN also does not automatically make a person an active taxpayer.

What Is the Active Taxpayer List?

Section 181A of the Income Tax Ordinance, 2001 authorizes the Federal Board of Revenue to institute and regulate the Active Taxpayer List. FBR describes the ATL as a central record of online income tax return filers for the relevant tax year.

The list is published on 1 March and remains valid through the last day of February of the following year. FBR normally updates the current ATL every Monday.

Who Can Appear on the ATL?

A taxpayer generally qualifies when the required income tax return for the relevant tax year has been filed within the prescribed or validly extended deadline and the other applicable conditions have been met.

The ATL can include individuals, associations of persons and companies. A return must be complete and filed for the correct tax year. An individual may also need to submit a wealth statement and wealth reconciliation.

Can a Late Filer Be Included in the ATL?

Yes. FBR states that a person who files after the due date can be included after filing the required return and paying the prescribed ATL surcharge.

• Individual: Rs.1,000
• Association of persons: Rs.10,000
• Company: Rs.20,000

Paying the surcharge does not erase the late filing. A late return can still attract a penalty under section 182. The ATL surcharge and a late-filing penalty are separate matters.

How to Pay the ATL Surcharge

1. File the required income tax return through IRIS.
2. Create the prescribed payment slip for the ATL surcharge.
3. Pay the amount through an authorized banking channel.
4. Allow time for the payment and return to be processed.
5. Check the ATL after FBR’s next update.

Use the correct tax year and payment code. An incorrectly created or unpaid payment slip will not complete the ATL inclusion process.

Benefits of Appearing on the ATL

ATL status can reduce the amount of advance or withholding tax collected on transactions covered by the Income Tax Ordinance. Depending on the transaction and current law, the benefits can include:

• lower tax deduction on profit on debt and certain banking transactions;
• lower tax collection on the purchase, registration or transfer of motor vehicles;
• lower tax collection when buying or selling immovable property;
• lower withholding on dividends and certain securities transactions;
• lower tax on prize bond winnings; and
• avoidance of enhanced rates that apply to persons not appearing on the ATL.

The exact rate depends on the relevant tax section, transaction, taxpayer type and tax year. ATL status does not create a tax exemption. Tax deducted or collected can be adjustable, minimum or final tax depending on the governing provision.

ATL Status, NTN and Return Filing Are Different

NTN or registration

An NTN shows that a person is registered with FBR. Registration alone does not establish current ATL status.

Income tax return filing

A return reports income, deductions, taxes and other required information for a particular tax year. A person can file a return but still remain outside the ATL until the applicable inclusion requirements are completed.

ATL status

ATL status is the result shown in FBR’s active taxpayer record. It must be checked separately.

How to Check Active Taxpayer Status

FBR online verification

Use FBR’s online ATL inquiry and enter the CNIC or NTN in the required format.

SMS verification

• Individual: type ATL [space] 13-digit CNIC and send it to 9966.
• AOP or company: type ATL [space] 7-digit NTN and send it to 9966.

Download the ATL

FBR also publishes a downloadable list. Check the update date and clear the browser cache if an older file appears.

Why Is My Name Missing From the ATL?

• the relevant return has not been filed;
• the return was filed late but the ATL surcharge was not paid;
• the surcharge payment has not yet been processed;
• the wrong CNIC, NTN, tax year or payment code was used;
• FBR’s weekly update has not yet occurred; or
• the taxpayer’s registration or return contains an unresolved error.

First verify the filed return, payment receipt and tax year in IRIS. Then recheck the ATL after the next update. If the status remains incorrect, raise the matter with FBR and retain the filing acknowledgement and payment evidence.

Does ATL Status Mean All Tax Obligations Are Complete?

No. ATL status does not prove that a return is accurate, that all income was disclosed, or that every tax obligation was met. FBR can still review, amend or audit a return and can issue notices for missing information, unpaid tax or inaccurate reporting.

Frequently Asked Questions

Is an NTN holder automatically an active taxpayer?

No. NTN registration and ATL status are separate. The required return must be filed and the ATL conditions must be satisfied.

How often does FBR update the ATL?

FBR states that the ATL is updated every Monday.

Can I become active after filing late?

Yes. File the required return and pay the applicable ATL surcharge. Inclusion follows after processing and an ATL update.

Does paying the ATL surcharge remove the late-filing penalty?

No. The surcharge relates to ATL inclusion. A penalty for late filing under section 182 is a separate legal consequence.

Do I need to pay the ATL surcharge every year?

No, if the relevant return is filed within the prescribed or extended deadline. The surcharge applies when late filing requires it for ATL inclusion.

Can a person not required to file obtain relief from higher withholding?

The Tenth Schedule contains a procedure for a person who is not required to file a return. Its use depends on the transaction and the withholding agent’s compliance with the prescribed notice procedure.

Get Help With ATL and Income Tax Filing

4SYTE assists individuals, AOPs and companies with income tax returns, wealth statements, ATL surcharge payments and status problems. Contact us if your name is missing or your filing position needs review.

Last reviewed: October 2026. This guide is based on the Income Tax Ordinance, 2001 amended up to 30 June 2026 and current FBR guidance.