fbpx

Benefits of being on Active Taxpayer List (ATL) / Filer

Active Taxpayer List (ATL)

The Active Taxpayer List (ATL) is the online record of persons who are regular income tax filler in previous years.

Benefits of being on Active Taxpayer List (ATL) / Filer by Federal Board of Revenue (FBR)

  1. Persons appearing on Active Taxpayer List (ATL) have to bear almost half of the withholding tax as compare to inactive taxpayers
  2. 5.5% tax on import of Raw Material have to pay by Persons appearing on ATL as compare to 11% payable by an inactive taxpayer
  3. 6% tax on Commercial imports have to pay by persons appearing on ATL as compare to 12% payable by an inactive taxpayer
  4. Persons appearing on ATL have to pay 15% tax on Dividend as compare to 30% payable by an inactive taxpayer
  5. Persons appearing on ATL have to pay a 10% tax on profit from a bank and saving schemes up to Rs. 500,000/- and 15% above Rs. 500,000/- whereas inactive taxpayer has to pay double.
  6. 4.5% tax shall be withheld on sale of goods by the person appearing on Active Taxpayer List (ATL) except companies whereas 9% shall be withheld from inactive taxpayers.
  7. 10% tax shall be withheld on the provision of services by the person appearing on Active Taxpayer List except for companies whereas 20% shall be withheld from inactive taxpayers.
  8. 7.5% tax shall be withheld on the execution of contracts by the person appearing on Active Taxpayer List except for companies whereas 15% shall be withheld from inactive taxpayers.
  9. 15% tax on prize money of prize bonds need to pay by persons in ATL as compare to 30% payable by an inactive taxpayer
  10. 12% tax on commission payable by persons in ATL as compare to 24% payable by an inactive taxpayer
  11. Persons appearing on the Active Taxpayer List have to pay the Annual token fee for a vehicle from Rs. 800/- to Rs. 10,000/- as compared to an inactive taxpayer who has to pay from Rs. 1600/- to Rs. 20,000/-
  12. Rs. 7,500/- to Rs. 250,000/- tax shall be withheld on vehicle registration from the person appearing on Active Taxpayer List whereas Rs. 15,000/- to Rs. 500,000/- shall be withheld from inactive taxpayers.
  13. No tax payable on cash withdrawal by the person appearing on ATL whereas 0.6% tax payable on cash withdrawal of more than Rs. 50,000/- from banks by inactive taxpayers.
  14. No tax payable on bank transactions (cross cheque, Pay Order, demand draft, etc.) by the person appearing on ATL whereas 0.6% tax payable on bank transactions by inactive taxpayers.
  15. 1% tax payable on the purchase of property by the person appearing on ATL whereas 2% tax payable on the purchase of property by inactive taxpayers.
  16. 10% tax payable on sale by auction by the person appearing on ATL whereas 20% tax payable on by inactive taxpayers.
  17. 10% tax deduction for payment against advertisement to non-resident persons by the person appearing on ATL whereas 20% tax deduction from inactive taxpayers.

Publication of ATL

Federal Board of Revenue (FBR) publishes Active Taxpayer List (ATL) on the first day of March every year which is valid till first day of February of the next financial year.

Inclusion the name of a person in the ATL

As mentioned above, the Federal Board of Revenue (FBR) published ATL on first March 2019, so a person must file Income Tax Return for the Tax Year 2018 within the due date to become part of the list after NTN Registration.

However, as per Finance Act 2019, a person has to pay a surcharge to be included in the list if it has filled the return after due date specified by the Federal Board of Revenue. Surcharge for Individual is Rs. 1,000/- for Association of Person (AOP) is Rs. 10,000/- and for companies is Rs. 20,000/-

 How to check Active Taxpayer Status

The status of Active Taxpayer can be checked in three different ways:

You can always use our services for inclusion in ATL by 0333 5359630.