What the Active Taxpayer List is
The Active Taxpayer List (ATL) is a list kept by the Federal Board of Revenue (FBR). It shows people and businesses who have filed their income tax return for the relevant tax year.
If your name and CNIC or NTN appear on the list, you are called a filer. If they do not, you are treated as a non-filer, even if you have an NTN.
- NTN (National Tax Number): your registration number with the FBR. For individuals it is usually the CNIC.
- Withholding tax: tax that a bank, company or government office deducts at the source when it pays you or when you make a transaction. It is then credited to the FBR in your name.
Being registered is not the same as being active. Your status depends on whether a return has been filed and accepted onto the list.
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Why filer and non-filer status matters
Pakistani tax law uses ATL status to set the withholding rate on many payments and transactions. In general, a non-filer pays withholding at a higher rate than a filer on the same item. The exact rates change through the Finance Act each year, so this page does not quote them.
To see current rates, check the latest withholding tax rate card published by the FBR on its official website, and note the date you checked it.
Areas where the difference usually applies
| Area | What is affected | Where to confirm |
|---|---|---|
| Profit on bank deposits and savings | Tax deducted from profit paid by banks and some savings products | FBR rate card, your bank |
| Dividends | Tax deducted when a company pays a dividend | FBR rate card, your broker or registrar |
| Prizes and prize bonds | Tax deducted from prize winnings | FBR rate card, National Savings |
| Property purchase and sale | Advance tax collected at transfer | FBR rate card, registrar office |
| Vehicle registration and token tax | Advance tax collected at registration | FBR rate card, Excise department |
| Some banking transactions | Advance tax on certain cash withdrawals or transfers | FBR rate card, your bank |
For savings products, see National Savings schemes and Savings and deposits. For dividends from listed shares, see PSX basics.
Benefits of being a filer
The main benefits of being a filer are practical:
- Lower withholding on bank profit, dividends, prizes and several transactions.
- Less tax locked up. Withholding deducted at a filer's rate can often be adjusted against your final tax liability when you file your return. A non-filer usually cannot claim credit for it because there is no return to claim it in.
- Fewer restrictions. Recent budgets have added limits on some large purchases and transactions for people who are not on the list. Check the current Finance Act or FBR guidance for what applies now.
- A clear record. A filed return shows the source of your income and assets, which banks and other institutions may ask about.
Filing does not remove tax. It means you declare your income, and tax is charged at the rates that apply to filers.
How to do an ATL filer check
You can run a filer status check through the official FBR channels:
- Go to the official FBR website and open the Active Taxpayer List search (often under the Iris or online verification services).
- Enter your CNIC (for individuals) or NTN (for businesses).
- Read the result. It shows whether you are active on the list for the current tax year.
The FBR has also offered an SMS-based check. The current short code and message format are listed on the FBR website. Use only the official site or the official FBR app from the Google Play Store or Apple App Store, not third-party "status checker" sites that ask for your details.
If you are not on the list
- You have not filed: file your return through the FBR Iris portal. You may need a tax practitioner if your income has several sources.
- You filed late: FBR rules have at times required a surcharge or fee before a late filer appears on the list. Check the current rule on the FBR website.
- You filed but the list has not updated: the FBR updates the list on a schedule. Check again after the next update, and keep your filing acknowledgement.
Banks and other withholding agents usually check the list on the date of the transaction. If you join the list later, tax already deducted at the non-filer rate is not automatically refunded.
Filer status and income from abroad
Income from foreign sources, including trading accounts held outside Pakistan, has its own tax questions. These are covered in Tax on foreign income.
Note also the State Bank position: per the SBP, remitting foreign exchange to overseas forex/margin/CFD platforms is not allowed through any payment channel (FERA s.5(1)). Separately, per the SECP, offshore platforms have no Pakistani licence or oversight and offer no legal protection or recourse. Filer status does not change either point. For the full legal picture, see Law and regulators. Leveraged forex and CFD trading can lose money fast, and tax status has no effect on that risk.
Where to check the rules
Withholding rates, thresholds and ATL rules come from the Income Tax Ordinance and each year's Finance Act, and the FBR publishes them on its website. Rates on bank products are applied by the bank under those rules. For a wider overview of payments and tax topics, see Payments, tax, Islamic banking.
When you rely on a rate, note the source document and the date you checked it. Rules can change mid-year through ordinances or budget amendments.
Frequent questions
What does ATL mean?
ATL stands for Active Taxpayer List. It is the FBR list of people and businesses who have filed their income tax return for the relevant tax year.
Is having an NTN enough to be a filer?
No. An NTN shows you are registered. You become a filer only when a return is filed and your name appears on the ATL.
How do I check if I am a filer?
Use the ATL search on the official FBR website with your CNIC or NTN, or the FBR SMS service. The current SMS details are on the FBR website.
What is the difference between filer and non-filer tax?
Non-filers generally pay withholding at higher rates on bank profit, dividends, prizes, property and vehicle transactions, and some banking transactions. Check the current FBR rate card for exact rates.
Will I get back extra tax deducted while I was a non-filer?
Not automatically. Withholding agents apply the rate based on your status on the transaction date. Ask a tax practitioner whether any of it can be adjusted in your return.
Do prize bond winnings attract different tax for filers?
Yes, prize winnings are one of the areas where filer and non-filer rates differ. Confirm the current rate with the FBR rate card and National Savings.
