Active taxpayer list is a record of taxpayers who have submitted their tax returns of previous years. It’s only related and updated on the basis of previous years submission of tax returns.
When Active Taxpayer List (ATL) is Update & How to Include Name in Active Taxpayer List (ATL)
The active taxpayers list updates every Monday on FBR’s portal. The status of active filer immediately updated and you can check online on FBR’s website after submission of tax return of previous year. If last date for submission of tax return of previous year ended (for Tax Year 2020 Last Date ended as at 8th December 2020) then penalty will have to be paid also. For Instance, if now status of active filer is being updated then tax return for the tax year 2020 (applicable from 1st March 2021) is to be submitted along with penalty of Rs 1,000 in case of individual, Rs 10,000 for AOPs and Rs 20,000 in case of Company.
Association of Persons
How to include name in ATL
When a question arises that how to become active taxpayer & filer in FBR in 2021 then it should be noted that 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 2020, a person must have filed a Tax return for the Tax year 2019. Similarly, to be a part of the ATL published on 1st March 2021, a person must have filed a Tax Return for the Tax year 2020 and late filers or filers after 1st March, 2021 will submit tax return for Tax year 2020 along with penalty / default surcharge for ATL.
ACTIVE TAXPAYER STATUS UPDATION (COMPANY, ASSOCIATION OF PERSONS, JOINT ACCOUNT HOLDERS, MINOR CHILDREN)
How to become active taxpayer & filer in FBR in 2021 in case of AOPs and Company cases ? The name of a Company and Association of Persons (AOPs) will update in list of active taxpayers automatically if these are incorporated or registered after 30th Day of June of the tax year, which year is necessary for submission of tax return for updating of status of active taxpayer and filer.
In Case of Joint Account Holders, the status of the bank account will be changed to active taxpayer and filer if any one of the account holder becomes active taxpayer and filer after submission of tax return of the specific tax year. Such Joint Account will enjoy all the benefits of filer in income tax.
If a minor person holds a bank account, then in this case minor’s parents, guardians and any persons depositing amount in minor’s bank account will have to comply the requirements of becoming an active taxpayer and filer.
PAYMENT OF SURCHARGE FOR UPDATING OF ACTIVE TAXPAYER LIST
Every year there is a due date for submission of tax returns, but if any person fails to submit his tax return within due date then he has to pay default surcharge as per the rates mentioned above. Then there names will update in the active taxpayer list and they will become active tax filer. For Instance, the late filers of Income Tax Return for Tax Year 2020 can pay Surcharge as explained under section 182(A) of Income Tax Ordinance 2001 for becoming active filer in FBR. Select Payment Nature “Misc” head during preparation of PSID.
After Payment of the surcharge the name of the person will update.
How to Check Active Taxpayer Status
Active Taxpayer status can be checked in the following three (3) ways:
1- Verification by using Online Portal (e.fbr.gov.pk)
2- Active Taxpayer List (ATL) available on the portal of FBR
3- Checking of Active Taxpayer status via SMS
Process of Checking of Active Taxpayer status via SMS
Type “ATL (space) 13 digits Computerized National Identity Card (CNIC)” and send to 9966.
AOP and Company:
Type “ATL (space) 7 digits National Tax Number (NTN)” and send to 9966.
Process of Checking of AJ&K Active Taxpayer via SMS:
type AJKATL (space) CNIC (without dashes). Send it to 9966.
AOP and Company:
Having NTN AJKATL (space) 11 digit NTN (without dashes). Send it to 9966.
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