Your name being on the ATL is what makes you a "filer" in Pakistan, and being a filer decides how much withholding tax banks, property registrars and vehicle authorities deduct from you. Yet the ATL is widely misunderstood - people assume that filing a return is enough, or that non-filer rates apply the moment they miss a deadline. This guide explains what the list actually is, the three status categories, how to check yours in seconds, and precisely what the surcharge costs if you have slipped off. For the wider picture, see our complete guide to income tax in Pakistan.
What the Active Taxpayer List is
The ATL is a central, publicly searchable list maintained by the Federal Board of Revenue (FBR) under section 181A of the Income Tax Ordinance 2001. It records every person who has filed their income tax return for the relevant tax year. If your CNIC or NTN appears on it, you are treated as a filer and pay the lower, "for persons appearing on ATL" rate wherever withholding tax is deducted. If you are absent from it, you are a non-filer and pay the higher rate - often double - on the same transaction.
Being on the ATL is not a certificate you download once. It is a live status that depends on you having filed the return for the preceding tax year by its due date, or having filed late and cleared the surcharge described below.
How to check your ATL status
There are three ways to confirm whether you are Active, and all of them are free. The SMS method is the fastest and needs no internet connection.
| Method | What to do |
|---|---|
| SMS (individual) | Type ATL <space> 13-digit CNIC (no dashes) and send to 9966 |
| SMS (company / AOP) | Type ATL <space> 7-digit NTN and send to 9966 |
| SMS (AJK resident) | Type AJKATL <space> CNIC and send to 9966 |
| Online | Open the ATL search tool on the FBR website, enter your CNIC or NTN, the date and the captcha |
| IRIS portal | Log in, then check Profile → Taxpayer Status to see whether you are listed |
Reading the reply: a return-message of "Active" means you are on the list; "Inactive" means you are not, and any withholding agent will apply non-filer rates to you until that changes. Not sure what those rates are? Compare them side by side in our filer vs non-filer tool.
Filer, late filer and non-filer
Since the Finance Act 2024 there are effectively three positions, not two. The middle "late filer" category was introduced to stop people from paying a token surcharge, transacting, and disappearing again - late filers now sit on the ATL but at a worse rate than on-time filers on certain deals, most notably immovable property.
| Status | On ATL? | Withholding cost |
|---|---|---|
| Filer (on time) | Yes | Lowest rates on banking, property, vehicles and dividends |
| Late filer | Yes, after paying the surcharge | On the list, but higher property withholding than an on-time filer |
| Non-filer | No | Highest rates, and some transactions restricted altogether |
The practical lesson is simple: filing by the due date is worth real money, because it keeps you in the cheapest category. To file cleanly and stay there, see our walkthrough on how to file your income tax return on IRIS.
The ATL surcharge under section 182A
If you missed the return deadline, filing alone will not put you back on the list. Under section 182A of the Income Tax Ordinance 2001, a late filer's name is added to the ATL only once a surcharge is paid. The amount is fixed by taxpayer type:
| Taxpayer | ATL surcharge (PKR) |
|---|---|
| Individual | 1,000 |
| Association of persons (AOP) / firm | 10,000 |
| Company | 20,000 |
The surcharge is separate from the late-filing penalty under section 182. If you file after the deadline you may owe both: the penalty for filing late, and this surcharge to appear on the ATL. Penalties vary with your circumstances - our guide to tax penalties and default surcharge sets out the ranges, or book a consultation to confirm your figure.
How to pay the surcharge and get active
The surcharge is paid through a Payment Slip ID (PSID) generated inside IRIS. The steps are:
- Log in to IRIS with your CNIC or NTN and password.
- Open e-Payments → Create Payment → Income Tax.
- Select the relevant tax year.
- Under Tax Payment Nature choose Misc, then under Tax Payment Section select 182(A) - Surcharge for ATL.
- Enter the amount (1,000 / 10,000 / 20,000), generate the PSID, and pay it.
- Pay the 9-digit PSID through any bank, banking app, Easypaisa or JazzCash under the FBR / government payments option.
Once the return is filed and the surcharge is paid, your Active (late filer) status usually reflects within a few hours, and no later than the next weekly update. If you would rather not touch the portal, our income tax return filing service handles the return, the PSID and the surcharge for you.
Publication and the weekly update
Two dates govern the list. A brand-new ATL is published once a year on 1 March, built from the returns filed for the immediately preceding tax year, and it stays in force until the last day of the following February. Between those annual editions, the FBR updates the list every Sunday to add taxpayers who have since filed and cleared any surcharge.
| Event | When |
|---|---|
| New annual ATL published | 1 March each year |
| ATL valid until | Last day of February the next year |
| Routine refresh | Every Sunday |
| Appears after on-time filing | Next weekly update (a few days) |
| Appears after late filing + surcharge | A few hours to the next Sunday |
So if you filed on Tuesday and still show as Inactive on Wednesday, that is normal - wait for the Sunday refresh before assuming something went wrong.
Frequently asked questions
How do I check my ATL status by CNIC?
Text ATL <space> your 13-digit CNIC (no dashes) to 9966 for an instant reply, or use the ATL search tool on the FBR website or Profile then Taxpayer Status inside IRIS.
What is the ATL surcharge for individuals?
PKR 1,000 for an individual under section 182A. It is 10,000 for an AOP and 20,000 for a company.
How often is the ATL updated?
A new list is published every 1 March, then refreshed every Sunday to add newly compliant taxpayers.
How long after filing before I appear?
File on time and you appear at the next weekly update. File late and, once the surcharge is paid, your Active (late filer) status usually shows within a few hours.
Is the surcharge the same as a late-filing penalty?
No. The section 182A surcharge only buys ATL inclusion. A separate section 182 penalty may also apply for filing after the deadline.
What is a late filer?
Someone who filed after the due date. They can be on the ATL after paying the surcharge, but pay higher withholding than on-time filers on some transactions such as property.