With just a week left before the final deadline, the Federal Board of Revenue (FBR) has proposed a new way for individual taxpayers who file their income tax returns late to join the Active Taxpayers’ List (ATL) without paying the Rs. 25,000 surcharge.
Sources told ProPakistani that late filers seeking this facility would have to undertake that they will not purchase or acquire any property, or obtain ownership or beneficial interest in any property, for six months after submitting the undertaking. FBR has given stakeholders seven days to submit objections or suggestions before the proposed amendment moves toward finalization.
FBR issued the draft amendment to the Income Tax Rules, 2002, on October 6, 2026. The proposal would amend Rule 81B by adding new sub-rules (2B), (2C), and (2D).
If approved, an individual taxpayer who files the latest tax year’s income tax return after the due date or extended deadline could submit an undertaking through Form ATL-U in IRIS under Section 182A(3).
After submitting the undertaking, the taxpayer could be included in the ATL without paying the ATL surcharge. The six-month restriction would start from the date of the electronic acknowledgement generated after the successful submission of Form ATL-U through IRIS.
During this period, the taxpayer would not be allowed to purchase or acquire any property or obtain ownership or beneficial interest in any property.
FBR would be able to verify using information obtained from relevant authorities, agencies, registries, financial institutions, or other available sources.
If FBR finds that the taxpayer acquired property during the six-month period, the taxpayer would first be given an opportunity to explain the matter.
If the violation is established, the benefit of joining the ATL without paying the surcharge would be withdrawn from the date of the violation. The taxpayer’s ATL status would then be determined under Rule 81B(2A).
The draft also proposes adding Part XV to the First Schedule to introduce Form ATL-U.
The form would require details including the taxpayer’s name, CNIC or NTN, tax year, return filing date, IRIS acknowledgement or reference number, and the date of the undertaking.
The proposed amendment is not yet final. FBR has invited objections and suggestions within seven days of the issuance of the draft.
If approved, the proposal would give late filers a new route to enter the ATL without paying Rs. 25,000, but with a small restriction.
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