Islamabad, Pakistan – The Federal Board of Revenue (FBR) has announced updates to its Active Taxpayers List (ATL) to include individuals who have filed income tax returns in Azad Jammu and Kashmir (AJK) or Gilgit-Baltistan (GB).
The FBR has issued S.R.O. 1448(I)/2024 to amend the Income Tax Rules. Under the new rules, a person’s name will be included in the ATL if they have filed a return in AJK or GB and their temporary or permanent addresses are located in these regions.
Additionally, individuals who file their income tax returns for the latest tax year by the due date or an extended due date will also be included in the ATL. The “latest tax year” refers to the tax year last completed before the return filing date. Business Recorder
Individuals who file their returns after the due date or extended due date will still be included in the ATL if they pay the specified surcharge under Section 182A of the Ordinance.
Companies and associations of persons formed after June 30 of the latest tax year will also be included in the ATL if they file their returns.
These changes aim to ensure a more comprehensive and accurate ATL, reflecting the tax filing activities of individuals and entities in all regions of Pakistan.
