Understanding the Active Taxpayer List (ATL)
The Active Taxpayer List (ATL) is a central registry published by the Federal Board of Revenue (FBR) that identifies individuals and entities who have filed their annual income tax returns for the relevant tax year within statutory due dates.
Filer vs Non-Filer Withholding Rate Comparison
| Transaction Type | Section | Active Taxpayer (Filer) | Inactive / Non-Filer |
|---|---|---|---|
| Bank Cash Withdrawals | 231AB | 0% | 0.6% (if > PKR 50,000/day) |
| Contract Execution / Supplies | 153 | Standard Rate (e.g., 5%–11%) | 100% Increase (Doubled Rate) |
| Services Rendered | 153(1)(b) | Standard Rate (e.g., 4%–10%) | 100% Increase (Doubled Rate) |
| Dividend Income | 150 | 15% | 30% |
| Motor Vehicle Token Tax & Purchase | 231B / 234 | Standard Slabs | 200%–300% Surcharge |
How to Check ATL Status Instantly
- Via SMS: Send
ATL [space] 13-digit CNICto 9966 (for individuals) orATL [space] 7-digit NTNto 9966 (for corporations). - Online: Visit the official FBR Online Verification System portal and search under "Active Taxpayer List (Income Tax)".
Active Taxpayer List AGM FBR Income Tax Ordinance Sales Tax Tax Audit WHT