Active Taxpayer List (ATL): Why Filer Status Matters and How to Keep It

The Active Taxpayer List (ATL) is FBR's list of persons who filed their income tax return for the latest tax year. People and businesses on it — commonly called filers — enjoy lower withholding tax on many transactions. FBR also keeps a separate ATL for sales tax.

Why it matters

• Lower withholding tax for filers on transactions such as cash withdrawals, profit on bank deposits, dividends, vehicle registration and token tax, and the purchase and sale of property.
• Access to transactions: recent Finance Acts have restricted certain large transactions — such as buying property or vehicles above set values — for persons who do not meet the filing conditions.
• Business credibility: customers increasingly check suppliers' ATL status, and withholding agents deduct more from non-filers.

How to check your ATL status

• Use the ATL verification on FBR's website or the Tax Asaan app by entering your CNIC or NTN.
• Or send an SMS with ATL (space) your 13-digit CNIC to 9966.

Businesses can check customers in bulk — Veridian E-invoicing Pakistan checks every buyer against FBR's ATL and registration type automatically.

How to get on — and stay on — the list

1. File your return by the due date every year. FBR publishes the ATL each year and updates it regularly.
2. If you filed late, you can still be included after paying the late-filer surcharge under section 182A — since 1 July 2026, Rs 25,000 for an individual, Rs 50,000 for an AOP and Rs 100,000 for a company. Instead of paying, an individual may undertake not to acquire property for six months, in the form FBR prescribes.
3. Keep your IRIS profile current — address, bank accounts and business details.

Common questions

My employer deducts tax. Am I a filer? No — tax deducted at source does not put you on the ATL. Only filing a return does.

I filed but I am not on the list. Check that the return was submitted for the right tax year and not saved as a draft, and that the surcharge was paid (or the undertaking given) if you filed late. If it still does not appear after the next update, contact us.