
In Pakistan, people who file their income tax return on time are placed on FBR's Active Taxpayer List (ATL). Being on this list is what people mean when they say they are a 'filer'. Non-filers pay significantly higher withholding taxes on many everyday transactions.
Where filers save money
- Buying and selling property
- Registering and transferring vehicles
- Cash withdrawals and banking transactions
- Profit on bank deposits and dividends
- Some utility bills and mobile phone usage
Non-filers often pay roughly double the withholding tax, and in recent budgets the government has also placed restrictions on certain transactions for non-filers.
How to become a filer
- Register on the IRIS portal (your CNIC becomes your NTN).
- File your income tax return and wealth statement before the due date.
- Your name appears on the ATL, which FBR updates regularly.
How to check your ATL status
You can check your status on the FBR website's Active Taxpayer List or by sending an SMS with 'ATL', a space and your 13-digit CNIC number to 9966.
Frequently asked questions
What is the Active Taxpayer List?
It is FBR's official list of people and businesses who have filed their income tax returns. People on this list are called filers.
Can I become a filer if I have no taxable income?
Yes. You can file a return even if your income is below the taxable limit, and you will appear on the ATL.
How often is the ATL updated?
FBR updates the ATL regularly, and new filers are added after their returns are filed and any surcharge is paid.



