WHAT IS ACTIVE TAX PAYER LIST (ATL), BENEFITS OF FILER, HOW TO CHECK THE STATUS OF FILER

 

Online NTN and Other Verifications

WHAT IS AN ACTIVE TAXPAYER LIST (ATL):

The Active Taxpayer List (ATL) is a central record of online Income Tax Return filers. This record is maintained and kept by the Federal Board of Revenue (FBR) department, Pakistan. This record is based on the data related to the online Income Tax Return filers for the previous Tax Year.

ACTIVE TAXPAYER BENEFITS:

Active Taxpayer Benefits

Following are some key benefits that filer can get being on the ATL:

• Lower rates of tax deduction at source by banks on both profits and cash withdrawals
• Reduction on withholding tax (tax already deducted from your income and gains) when registering and transferring motor vehicles
• Lower rate of tax on buying and selling of property
• The lower withholding tax rate on capital gains on the sale of securities
• Charges for tax on dividends will be lower
• Lower rate of withholding tax on prize bond winnings
• Allows you to claim back overpaid tax that has been withheld

WHEN ATL ISSUED/PUBLISHED:

Active Taxpayer list, Active Taxpayer status

The Active Taxpayer List (ATL) is issued every financial year.  The ATL is published on the 1^st March of the running year and valid up to the last day of February of the next financial year. For instance, the Active Taxpayer List for the Tax year 2020 was published on 1^st March 2021 and is valid till 28^th February 2022. Similarly, the Active Taxpayer List for the Tax year 2021 has been published on 1^st March 2022 and it will be valid till 28^th February 2023.

WHEN ATL RECORD UPDATE:

FBR filer Status.

The ATL record is updated every Monday on the Federal Board of Revenue (FBR) website.

HOW TO ADD A NAME IN ATL/HOW TO BECOME A PART OF ATL:

HOW TO BECOME A PART OF ATL, HOW TO BECOME A TAX FILER

If someone wants that his/her name will be part of the current ATL, he/she must file his/her Tax Return that pertains to the Tax year of the relevant ATL, within the due date as specified by the relevant authorities/FBR to the relevant Tax year. For instance, to be part of the ATL published on 1^st March 2022, a person must have filed a Tax return for the Tax year 2021 i.e. 1^st  July 2020 to 30^th  June 2021.

RESTRICTION ON INCLUDING A PERSON’S NAME ON ATL

If the person has not filed a Tax Return by the due date specified by Income Tax authorities was introduced through Finance Act, 2018, his/her name will be removed from the ATL and his/her status deactivated from the filer status.

However, through Finance Act, 2019 a person’s name can be part of ATL, even if the person has filed a Tax Return after the due date specified by Income Tax authorities by paying the ATL surcharges. Only after the payment of surcharge will the name of the late filer become part of ATL

SURCHARGE PAYMENT – ATL

ATL Surcharges payment

A surcharge for placement on ATL after the due date of filing of Tax Return will be charged as; in case of Company Rs.20, 000/-, in case of Association of Person (AOP) Rs. 10,000/- and other Individuals Rs. 1000/-

The late filers of Income Tax Return can pay “Surcharge for ATL” as defined under section 182(A) of Income Tax Ordinance 2001 by clicking on Tax Payment Nature “Misc” head in the PSID.

HOW TO CHECK ACTIVE TAXPAYER STATUS:

Verify your name in the Active Taxpayer List 

Active Taxpayer status can be checked in the following three (3) ways:

Verification through Online Portal:

The ATL status check allows you to confirm your Active Taxpayer Status. To check your ATL status clicks the link below and confirms your ATL status

https://e.fbr.gov.pk/esbn/Verification#

 Verification through SMS/Message:

Check Active Taxpayer status by SMS through the following procedure:

In case of Individual:

·         Write the SMS:

·         Add without dashes 13 digits Computerized National Identity Card (CNIC) No

For example:

ATL 123451234567890123

·         Send this message to  9966

In case of Company or AOP:

·         Write the SMS in this style:

·         Add without dashes 7 digits National Tax Number (NTN)

For example:

ATL 1234567

·         Send this message to  9966

FBR will send a reply showing your Status in the Active Taxpayer List (ATL) of income tax

 In the case of Azad Jammu and Kashmir (AJ&K) Active Taxpayer status

Check AJ&K Active Taxpayer status by SMS through the following procedure:

In case of Individual:

·         Write the SMS:

·         Add without dashes Computerized National Identity Card (CNIC) No.

For example:

ATL 123451234567890123

·         Send this message to  9966

In case of Company or AOP:

·         Write the SMS in this style:

·         Add without dashes 11 digits National Tax Number (NTN)

For example:

ATL 12345678901

·         Send this message to  9966

 

Verification through ATL Downloaded List

To check Active Taxpayer status from ATL by downloading the ATL in Ms Excel format from the following FBR official website link:

                                                        Active Taxpayer List (Income Tax)

                                or

                                                        https://fbr.gov.pk/Downloads/?id=3901&Type=Docs

The Active Tax Payer's List of AJK is to be considered at par with the ATL (Income Tax) after amendment in the Income Tax Ordinance 2001 through Finance Act 2018.

 

DISCLAIMER: Information and procedures are collected from various websites and sources. The information on our blog/website is not meant to be used for official purposes. It may be rather different from data taken from sources, lacking timely updation. Please share your experience, if any, in our "Comments Section" or email at lgsupinn@gmail.com  to help improve our guidance.