The Active Taxpayers List (ATL) is FBR’s register of current filers: only those taxpayers on the ATL are entitled to the lower withholding tax rates, rather than those with an NTN and/or a tax return filed at some point in the past. This is how taxpayers can determine if they’re on the current ATL:
Check a CNIC or NTN directly with our ATL verification tool, or find a company NTN in the NTN directory.
What the ATL Actually Is
The ATL is a publicly accessible FBR database of taxpayers whose most recent income tax return has been filed and processed for the current tax year. It is this database that financial institutions and other withholding agents refer to when determining if a transaction should be subject to filer or non-filer withholding tax rates.
How to Check If You’re on the ATL Online
The FBR’s website features a search function for the ATL, which taxpayers can use to check their current CNIC (individual) or NTN (company/AOP) status on the filer list. Another option is to send an SMS with one’s CNIC to FBR’s official ATL status checking number.
How the ATL Updates
The ATL is a dynamic list which is updated whenever a taxpayer’s return is successfully filed and processed. It may take several days after submitting a tax return for it to appear on the ATL. As such, taxpayers who have just filed their returns should give it a few days before assuming their status on the ATL is out-of-date.
What Happens If You Fall Off the ATL
Failure to file a tax return by the deadline or having a tax return rejected by the FBR will result in a taxpayer falling off the ATL, which subjects them to higher non-filer withholding tax rates on any future transactions until their status on the ATL is updated: note that a taxpayer’s status on the ATL is always relative to the current tax year.
Why This Matters Beyond Compliance
A taxpayer’s status on the ATL determines the amount of withholding tax due on property purchases, banking and finance transactions, vehicle registration, and dividend payments. Non-filer rates on these transactions are significantly higher: as such, verifying one’s status on the ATL should be a routine procedure for any taxpayer, rather than just a tax filing season activity.
To actually get on the ATL, see our how to become a tax filer guide. To check a taxpayer’s status on the ATL, visit the FBR’s website directly.
