ACTIVE TAXPAYER LIST (ATL)
The Active Taxpayer List (ATL) is a central record of online Income Tax Return filers for the previous Tax Year.
ATL UPDATE
ATL is released on March 1st of each fiscal year and is valid until the end of February of the next fiscal year. For instance, the Active Taxpayer List for Tax Year 2020 was released on March 1, 2021, and is still in effect as of February 28, 2022.
On the website of the Federal Board of Revenue (FBR), the ATL is updated every Monday.
INCLUSION IN ATL
Through the Finance Act of 2018, it is now prohibited to list a person's name on ATL if they have not submitted their tax return by the deadline set by the income tax authorities. For instance, in order to be included in the ATL released on March 1, 2021, a person must submit their tax return by the deadline for the tax year 2020.
If the Tax Return submitted relates to the Tax year of the relevant ATL, the person's name will be included in the current ATL. For instance, a person must have submitted a tax return for the tax year 2020 in order to be included in the ATL issued on March 1, 2021. Similar to this, a person must have filed a Tax Return for the Tax Year 2020 in order to be included in the ATL issued on March 1, 2021.
The Finance Act of 2019 allows for the inclusion of a person's name in ATL even if their tax return was submitted beyond the deadline set by the income tax authorities.
SURCHARGE PAYMENT - ATL
By selecting the Tax Payment Nature "Misc" head under the Tax Payment Nature heading in the PSID, late filers of the Income Tax Return for Tax Year 2020 may pay the "Surcharge for ATL" as described in section 182(A) of the Income Tax Ordinance 2001.
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