What is Active Taxpayer List (ATL)?
The Active Taxpayer List is FBR's published list of persons who have filed their income tax return (or are otherwise active), which decides whether lower filer tax rates apply to them.
Updated
Meaning
English
The Active Taxpayer List is FBR's published list of persons who have filed their income tax return (or are otherwise active), which decides whether lower filer tax rates apply to them.
Roman Urdu
Active Taxpayer List FBR ki list hai un logon ki jinhon ne income tax return file kiya ho; isi se tay hota hai ke un par filer wale kam tax rates lagenge ya nahi.
Also called ATL, filer list, active taxpayer, filer status.
Example
A shop owner files his return late. Until his name appears on the ATL, his bank deducts withholding tax at the higher non-filer rate on certain transactions. Once he is on the list, the lower rate applies.
How it works
FBR maintains separate active taxpayer lists for income tax and for sales tax. Being on the income tax ATL is what people mean by "filer". Many withholding provisions in the Income Tax Ordinance, 2001 set higher rates for persons not on the list, so it affects property deals, vehicle registration, banking transactions, purchases from distributors and more.
The list is published on FBR's website, where anyone can check a person or business by NTN or CNIC. Returns filed after the due date can still put a person on the list, subject to the conditions FBR sets. Registered buyers also check the sales tax ATL before claiming input tax on a supplier's invoice.
In Nafaa
Nafaa does not check ATL status; use FBR's online verification.
Official source
FBR: Active Taxpayer List (Income Tax) and FBR: Active Taxpayer List (Sales Tax). Rates, thresholds and dates change with Finance Acts and S.R.O.s; check the current position with the authority or a tax adviser.
Related terms
- Withholding Tax
Withholding tax is income tax deducted at source by the payer, such as a company paying a supplier, and deposited with FBR on the recipient's behalf.
- NTN (National Tax Number)
The National Tax Number is a taxpayer's identification number with FBR, obtained through FBR's IRIS portal.
- STRN (Sales Tax Registration Number)
The Sales Tax Registration Number identifies a business registered with FBR for sales tax.