In Pakistan, being a filer is not just a label. Your status on the FBR’s Active Taxpayer List (ATL) decides how much tax is withheld on bank transactions, vehicle and property purchases, contract payments, utility bills and dividends. Businesses also check ATL status before paying suppliers, because paying a non-filer can mean deducting tax at a higher rate. This guide explains how the ATL works, how to check your status, what changed for late filers in 2026 and how to get back on the list if you have dropped off.
Quick answer: The Active Taxpayer List is the FBR’s list of persons who have filed their income tax return for the latest tax year. The main list is issued each year and updated weekly. You appear on it by filing your return by the due date. If you file late, you are added only after paying the ATL surcharge under section 182A of the Income Tax Ordinance, which the Finance Act 2026 set at Rs 25,000 for individuals, Rs 50,000 for AOPs and Rs 100,000 for companies. You can check status by SMS to 9966 or on the FBR website.
What is the Active Taxpayer List?
The ATL is maintained by the Federal Board of Revenue. It lists individuals, associations of persons (AOPs) and companies that have filed an income tax return for the most recent completed tax year. Being registered with an NTN is not enough on its own: a registered person who has not filed the latest return is not active. The main list is issued in March each year and then updated every week as late filers qualify.
Why ATL status matters for your business
- Withholding tax rates. Persons not on the ATL face significantly higher withholding rates on many transactions, often double the filer rate.
- Supplier payments. Withholding agents must check ATL status and deduct at higher rates when paying non-filers.
- Property and vehicles. Higher advance tax applies to purchases and registrations by persons not on the list.
- Banking and investments. Profit on deposits, dividends and certain cash withdrawals carry different rates for non-filers.
- Tenders and contracts. Many procurement documents require active taxpayer status as an eligibility condition.
How to check your ATL status
- Send an SMS with ATL, a space and your 13-digit CNIC (or NTN for companies and AOPs) to 9966
- Use the Active Taxpayer List search on the FBR website
- Check through the FBR mobile app
If you pay suppliers, make ATL verification part of your payment process and keep a screenshot or record with the voucher.
Return due dates that decide your status
| Taxpayer | Usual return due date (tax year ending 30 June) |
|---|---|
| Individuals and AOPs | 30 September |
| Companies | 31 December |
The FBR sometimes extends deadlines, and companies with special tax years follow different dates. Our compliance calendar shows how these dates sit alongside sales tax and SECP filings.
Filed late? The ATL surcharge in 2026
If you miss the due date, you are not included in the ATL automatically when you file. Section 182A of the Income Tax Ordinance requires a surcharge before a late filer is added. The Finance Act 2026 raised these amounts sharply:
| Taxpayer | ATL surcharge before 2026 | ATL surcharge from Finance Act 2026 |
|---|---|---|
| Individual | Rs 1,000 | Rs 25,000 |
| Association of persons | Rs 10,000 | Rs 50,000 |
| Company | Rs 20,000 | Rs 100,000 |
In October 2026, the FBR was reported to be considering alternative routes for late filers to rejoin the list. Until any change is formally notified, assume the surcharge applies, and check the current position with the FBR before paying.
How to get on the ATL and stay there
- Register. Obtain an NTN through IRIS if you do not have one.
- File your return by the due date. Include the wealth statement where required for individuals.
- Pay any tax due and keep the computerised payment receipts.
- Check your status after the list is updated.
- Repeat every year. ATL status is based on the latest tax year, so last year’s filing does not keep you active.
For a wider view of obligations beyond the ATL, read our guide to FBR tax compliance in Pakistan.
Frequently asked questions
What is the Active Taxpayer List?
It is the FBR list of individuals, AOPs and companies that have filed their income tax return for the latest tax year. Persons on it are treated as filers for withholding tax purposes.
How do I check my ATL status?
Send ATL followed by a space and your 13-digit CNIC to 9966, or use the Active Taxpayer List search on the FBR website.
How much is the ATL surcharge for late filers in 2026?
Under section 182A as amended by the Finance Act 2026, the surcharge is Rs 25,000 for individuals, Rs 50,000 for AOPs and Rs 100,000 for companies.
Does having an NTN make me a filer?
No. An NTN registers you with the FBR, but you are an active taxpayer only after filing the income tax return for the latest tax year.
How often is the ATL updated?
The main list is issued each year and then updated weekly as returns are filed and surcharges paid.
How CEC can help you stay on the ATL
Connect Engineers & Consultants registers individuals and businesses with the FBR, prepares and files income tax returns and wealth statements, and tracks deadlines so you stay active. See our FBR tax compliance services.
Not on the ATL, or worried about the next deadline? Contact us and we will review your filing status.
Tax rates, surcharges and due dates are set by law and FBR notifications and change frequently. Confirm current figures with the FBR or a tax adviser. This guide is general information, not legal or tax advice.
