IRIS Showing AJK Active Filer as Non-Filer — Issue in Challan 236G and WH Statement U/S 165

Question

We have sold the product in Azad Jammu and Kashmir from Punjab, now we have to create challan 236G @. 0.1%. But IRIS is showing this person as non-filer. Whereas this person is active filer in Azad Jammu and Kashmir. Similarly, in our Punjab IRIS A/C W.H Statement U/S 165, we enter the same amount according to Active Person @ 0.1%, but it calculate @ 2% as per the Non Filer, and show value in Difference.

Answer 1

Well that is a technical error , so the way out for current transaction will be to adjust the amount as per tax rate (modify the taxable amount).
Same for WHT 165 Statement.

Keep record of AJK ATL status as evidence of transaction.
Contact FBR helpline to get this issue sorted for future transactions.

Comments

Oka, Thanks!

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As per FBR helpline, if a person is shown as Inactive / Non-Filer in FBR IRIS (Income Tax ATL), he will be treated as Non-Filer for withholding tax purposes, even if he is active in AJK ATL. FBR system does not recognize AJK ATL status. Therefore, WHT u/s 236G @ 2% and WHT Statement u/s 165 must be reported at Non-Filer rate.

If the person wants to avail filer benefits, he must approach the AJK Council / AJK Tax Authority to have his data linked or shared with FBR.