Become Active Filer and Come To (FBRACTIVE TAXPAYER LIST. ATL)

Become Active Filer and Come To (FBRACTIVE TAXPAYER LIST. ATL)

The Active Taxpayer List (ATL) is a central record of online Income Tax Return filers for the previous Tax

Year.

ACTIVE TAXPAYER BENEFITS

BEING ON THE ATL GIVES YOU CERTAIN BENEFITS:

Lower rates of tax deduction at source by banks on both profits and cash withdrawals

Reduction on withholding tax (tax already deducted from your income and gains) when registering and

transferring motor vehicles

Lower rate of tax on buying and selling of property

Lower withholding tax rate on capital gains on sale of securities

Charges for tax on dividend will be lower

Lower rate of withholding tax on prize bond winnings

Allows you to claim back overpaid tax that has been withheld

About ATL:

A person’s name will be part of the current ATL, if the Tax Return filed pertains to the Tax year of the

relevant ATL. For example, to be part of the ATL published on 1st March 2021, a person must have filed

a Tax return for the Tax year 2020. Similarly, to be a part of the ATL published on 1st March 2022, a

person must have filed a Tax Return for the Tax year 2021.

Restriction on including a person’s name on ATL, if the person has not filed Tax Return by the due date

specified by Income Tax authorities was introduced through Finance Act, 2018. For example, to be part

of the ATL published on 1st March 2022, a person must file a Tax Return by the specified due date for

the Tax year 2021.

However, through Finance Act, 2019 a person’s name can be part of ATL, even if the person has filed Tax

Return after the due date specified by Income Tax authorities.

Furthermore, a surcharge for placement on ATL after due date of filing of Tax Return will be charged as

under:

Individual’s Person Surcharge (PKR) 1000Rs. SECP Company 20000Rs. (AOP) Association of Persons or

Partnership Firm.10000Rs

A company or an AOP shall be included in the ATL, whose return is not to be filed due to incorporation

or formation after 30th day of June relevant to the Tax year pertaining to the ATL.

Joint account holders as an entity shall be deemed to be part of ATL if any of the persons in the joint

account have met the criteria of being included in the ATL.

Bank account held in the name of a minor shall be considered part of ATL if the parents, guardians of the

minor or any person who has deposited money in minor’s account are deemed to have met the criteria

of being included in the ATL.

SURCHARGE PAYMENT – ATL

The late filers of Income Tax Return for Tax Year 2021 can pay “Surcharge for ATL” as defined under

section 182(A) of Income Tax Ordinance 2001.

Only after the payment of surcharge will the name of the late filer become part of ATL.

Active Taxpayer status can be checked in the following three (3) ways:

VERIFICATION THROUGH ONLINE PORTAL

The ATL status check allows you to confirm your Active Taxpayer status.

Hotline: 021-34012661

Mobile & Whatsapp: 0312. 226. 1573 or 0331. 2566. 005 or

0325. 3481. 148

—

Click here for more Business

—