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 is updated every Monday on FBR’s portal. The status of active filer is immediately updated and can be checked online on FBR’s website after submission of tax return of previous year. If last date for submission of tax return of previous year has been ended 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 2018 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
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 2018, a person must have filed a Tax return for the Tax year 2017. Similarly, to be a part of the ATL published on 1st March 2019, a person must have filed a Tax Return for the Tax year 2018.
ACTIVE TAXPAYER STATUS UPDATION (COMPANY, ASSOCIATION OF PERSONS, JOINT ACCOUNT HOLDERS, MINOR CHILDREN)
The name of a Company and Association of Persons (AOPs) shall be included 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 surcharge as per the rates mentioned above. Then there names will be entered in the active taxpayer and filer. For Instance, the late filers of Income Tax Return for Tax Year 2018 can pay Surcharge as explained under section 182(A) of Income Tax Ordinance 2001. Payment Nature should be selected as “Misc” head during preparation of PSID.
After Payment of the surcharge the name of the person will be updated.
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.
Check Active Taxpayer status by downloading ATL
You can also download ATL from:
What are the Active Taxpayer benefits
Following are the benefits of being an active taxpayer and filer in Income Tax,
Less rates of tax deduction at source by banks on both profits and cash withdrawals
Lower rate of withholding tax on registering and transferring vehicles
Benefit of Lower rate of tax on buying and selling of property
Having benefit of Lower tax rate on capital gains on sale of securities
Lower tax on dividend
Lower tax rate of withholding on prize bond winnings
Active Taxpayer can claim refund of advance income tax already paid in excess.