Being on FBR's Active Taxpayers List saves you from double withholding tax rates and unlocks significant financial benefits.
The Active Taxpayers List (ATL) is published by the Federal Board of Revenue (FBR) and updated on March 1st each year. Being on the ATL means you filed your income tax return for the preceding tax year. The financial implications of being on — or off — this list are enormous, affecting withholding tax rates on virtually every financial transaction.
What is the ATL?
The ATL is a publicly accessible list of all individuals and companies who have filed their income tax returns. FBR publishes the list on its website, and anyone can check ATL status by entering a CNIC or NTN. The list is updated annually but taxpayers can also get ATL status within 24 hours of filing by paying a surcharge of PKR 1,000.
Financial Benefits of ATL Status
Non-ATL persons face withholding tax rates that are typically double those for ATL persons. For example, withholding on bank profit is 15% for ATL vs 30% for non-ATL. On property purchases, ATL persons pay 3% vs 6% for non-ATL. On vehicle registration, dividends, prizes, and banking transactions — ATL status consistently means paying significantly less tax at source.
How to Get on the ATL
The only way to appear on the ATL is to file your income tax return. For the current year's ATL (published March 1), you must have filed the return for the preceding tax year by the deadline. If you missed the deadline, filing a late return will add you to the next ATL update. For immediate inclusion, a surcharge can be paid through FBR's IRIS portal.
Consequences of Not Being on ATL
Beyond higher withholding rates, non-ATL persons face additional restrictions. Banks are required to apply higher rates on transactions, property registrars charge more tax, and vehicle registration authorities impose increased rates. Over a year, non-ATL status can cost a person hundreds of thousands of rupees in excess withholding.
WeFile ATL Services
We help individuals and businesses file their returns promptly to ensure ATL status. If you've fallen off the ATL due to missed filings, we prepare and file prior year returns to restore your status. Our team also assists with the immediate ATL inclusion process when urgency is required.