ACTIVE TAXPAYER LIST (ATL)


ACTIVE 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 LIST (ATL) UPDATION:

ATL is published every financial year on the 1st March and is valid up to the last day of February of the next financial year. For example, Active Taxpayer List for Tax year 2017 was published on 1st March 2018 and will be valid till 28th February 2019. Similarly, Active Taxpayer List for Tax year 2018 will be published on 1st March 2019 and will be valid till 28th February 2020.

The ATL is updated on every Monday on the Federal Board of Revenue (FBR) website.

ACTIVE TAXPAYER LIST (ATL) INCLUSION:

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 2018, a person must have filed a Tax return for the Tax year 2017. Similarly, to be a part of the ATL published on 1st March 2019, a person must have filed a Tax Return for the Tax year 2018.

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 2019, a person must file a Tax Return by the specified due date for the Tax year 2018.

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 PKR 1,000 for individual, PKR 10,000 for Association of Persons (AOP), and PKR 20,000 for companies.

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. 

TO CHECK ACTIVE TAXPAYER STATUS:

1- VERIFICATION THROUGH ONLINE PORTAL

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

2- CHECK ACTIVE TAXPAYER STATUS BY SMS

Type "ATL (space) 13 digits Computerized National Identity Card (CNIC)" and send to 9966. Check Active Taxpayer status of AOP and Company by SMS through the following procedure: Type "ATL (space) 7 digits National Tax Number (NTN)" and send to 9966

3- CHECK ACTIVE TAXPAYER STATUS BY DOWNLOADING ATL

You can also download ATL from:

BENEFITS OF ACTIVE TAXPAYERS:

Complete list of benefits of being on Active Taxpayer List (ATL) are:



TO BECOME AN ACTIVE TAXPAYER CONTACT US. 


Looking for Tax Consultant in Pakistan, then Contact Us at +92-321-6472729












Comments

Post a Comment

Popular posts from this blog

SALIENT FEATURES OF Tax Laws (Second Amendment) Ordinance, 2019

How to find a good Tax Consultant in Pakistan