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What the ATL is
The Active Taxpayers List (ATL) is published by the FBR and lists people and businesses that filed their income tax return for the latest tax year. Banks, property registrars and many others check it, and withholding tax rates are often much higher for people who are not on it.
How to become a filer
Register on the FBR’s IRIS portal with your CNIC (your CNIC is your NTN for individuals), then file your annual return with a wealth statement. Once the return is filed, you appear on the ATL when it is next updated.
- Register on IRIS
- Gather salary certificate, bank certificates and withholding receipts
- File the return and wealth statement
- Pay any balance due
Deadlines and late filing
Individuals file by 30 September after the tax year (Tax Year 2027 ends 30 June 2027). Filing late is possible but usually requires a surcharge to appear on the ATL, and penalties may apply. FBR sometimes extends the date by notification.
Overseas Pakistanis
Non-residents generally pay tax only on Pakistan-source income, but many still file to stay on the ATL for property and banking in Pakistan.
Frequently asked questions
Is the ATL updated every year?
Yes. You need to file each year to stay on it.
What is a wealth statement?
A statement of your assets and liabilities and how they changed, filed with the return.
Can I check my status?
Yes, the FBR provides an online ATL check and SMS service.
Sources: Federal Board of Revenue (FBR); Income Tax Ordinance 2001 (s.114, s.116, s.181A and Tenth Schedule).
General information as at the date above, not advice. Rules change — confirm your position with a qualified accountant.