Active Taxpayers List (ATL): what it is and how to check your status

What is the Active Taxpayers List?

The Active Taxpayers List (ATL) is published by the Federal Board of Revenue (FBR). It lists persons and businesses treated as active taxpayers for income tax. In everyday language, people on the ATL are often called “filers” and those not on it “non-filers”.

Why does it matter?

Pakistan’s tax law applies withholding tax to many everyday transactions — for example certain banking transactions, property and vehicle transactions and some utility and telecom payments. For many of these, the law sets higher rates for persons who are not on the ATL. Being on the list can therefore reduce the tax deducted from you at source. Rates and the transactions affected change through Finance Acts, so check the current position for any specific transaction.

How to check your ATL status

FBR provides an online Active Taxpayer List search on its website, where you can search by CNIC (for individuals) or registration number. FBR has also offered an SMS-based check. Use only official FBR channels to verify status.

How to get on the list

1. Register on FBR’s IRIS system if you have not already — see what is an NTN.
2. File your income tax return (and, for individuals, the wealth statement) for the relevant tax year.
3. Check the list once FBR updates it. If you file after the due date, additional conditions such as a surcharge may apply for inclusion.

Staying on the list

The ATL is refreshed periodically and based on return filing. Filing on time every year is the simplest way to remain active. Our record-keeping guide can make annual filing easier.

Need help filing? See our income tax return filing service.

This article is general information, not advice for your specific circumstances. See our disclaimer.