You’ve submitted your return. A week or so goes past and when you SMS your CNIC to 9966, you still get a response stating that you’re not on the Active Taxpayer List.
Most people who are late payers will find they just need to pay the ATL Surcharge. Filing without paying the correct Atl Surcharge for the correct Tax Year will not add your name back to the list.
This guide will show how you can pay your ATL Surcharge Online.
What is the FBR ATL Surcharge (Section 182A)?
Section 182A of the Income Tax Ordinance means that if you fail to file your return on time you will not be added to the Active Taxpayer List.
You will need to pay a fixed amount. This is essentially the fee for getting on the Active Taxpayer List.
Current rates
In the Finance Act of 2026 there has been a significant increase in the surcharge from July 1st 2026.
| TaxPayer | Surcharge |
|---|---|
| Individuals | Rs. 25,000 |
| Associations of Persons | Rs. 50,000 |
| Companies | Rs. 100,000 |
Previously these were much lower at Rs 1000, Rs 10,000 and Rs 20,000 respectively. Any guides or previous pages from the FBR will still show these rates.
What the surcharge does not do
The surcharge does not take the place of the following:
- Section 182 Penalty for Late Filing
- Default Surcharge under section 205 (any tax paid late)
- Tax Owed
Who Must Pay
For the 2026 Tax Year, the cut off for Individuals and AOPs was 31 October 2026. Any returns filed after this date will incur the surcharge.
Companies with a year end of June have a cut off of 31 December 2026.
Proposed new form ATL-U
In October the FBR issued a proposed rule whereby individuals who are late filers can be added onto the list without having to pay the surcharge. They would have to declare they will not purchase property for 6 months.
This has yet to be finalised. Do not rely on it until confirmed by the FBR on Iris.
How to Generate the ATL Surcharge on Iris
There is a Payment Slip ID (PSID) generated using the FBR e-payment system. Iris does sometimes change what the headings say but the process remains the same.
Login and Access e-Payment
Login to iris.FBR.gov.pk using your CNIC/NTN and password.
Head over to e-payment and select “Generate New Income Tax Payment Slip”. Alternatively you can also generate a PSID without logging in by using your registration number on the FBR e-payment portal.
Select the Tax Year and Head
This is where most people go wrong.
Select your Tax Year. If you’re paying for a late 2026 return you want to choose 2026 Tax Year.
Select the Nature of Payment as Misc.
Select the Section 182A Surcharge ATL.
Do not select Section 182 Penalty, Admitted Tax or Advance Tax. The money will be paid under this head and will therefore not trigger your ATL.
Add your details and generate a PSID.
Make sure the CNIC/NTN belongs to the taxpayer who filed late.
If you’re an Individual – Enter your CNIC.
If you’re an AOP – Enter your Firm’s NTN. Not a partners CNIC.
If you’re a Company – Enter your Company’s NTN.
Enter the amount exactly as it should be. Rs. 25,000, Rs. 50,000 or Rs. 100,000. Click generate.
Iris will generate a PSID number. Save or note this down. Make sure everything is correct before paying. This is your Section 182A challan reference.
Late Return
Some times Iris will ask you to pay the surcharge before it will accept your late return. However you’ll need to have both your return and surcharge paid.
If you haven’t filed yet, generate your PSID and pay. Then file your return and wealth statement.
How to Pay the FBR Surcharge Online
FBR PSIDs can be paid using the 1Bill network.
Using your Bank App
- Open your mobile or internet banking app.
- Navigate to Bill Payments or Pay Bills.
- Select Government Payments/Taxes. Choose FBR.
- Enter your PSID number.
- Make sure everything is correct please.
Most Bank Apps will work the same. It may look slightly different depending on your bank.
JazzCash/Easypaisa
Both of these wallets can be used to pay FBR. Navigate to Bill Payments and enter your PSID. Double check that all is okay.
Before paying make sure your wallet has a high enough daily limit. You may be paying a large amount.
FBR ATL Surcharge Payment Using ATM
Use a 1Link ATM and navigate to Bill Payments. Choose FBR/Tax payments. Log in with your PSID and see the amount.
Not all banks will allow you to pay FBR through their ATMs if yours doesn’t, then use the app or bank.
After Payment
Remember to retain your confirmation and CPR number. Once it comes through, download it from Iris.
If the FBR ever asks whether you’ve paid the surcharge, you can show them the CPR.
How long will it take for me to be added to the ATL?
It won’t be instant. The FBR will update the list at certain points.
Your details will need to be updated in the FBR system.
- Late Return filed correctly.
- Surcharge paid under the correct head and Tax Year.
- CPR received.
This usually takes a few days. However, if anything is incorrect, nothing will happen.
How to Check
- Send an SMS to 9966 with ATL followed by your 13-digit CNIC.
- Use the search on FBR’s website for ATL.
- If you’re an AOP or company, use the NTN search for Business Status.
If you’re still not on the list, check the following:
- Have you generated your PSID for the correct Tax Year?
- Did you select Section 182A? Not Section 182.
- Are the CNIC/NTN on your challan correct?
- Have you actually filed your return? Or is it just a draft?
- Can you see your CPR on Iris?
If any of the above are incorrect, you will need to contact the FBR to sort it out. Paying twice will not resolve it.
Pay Correctly the First Time
If you make one mistake when generating your PSID, you could be stuck with Rs. 25,000 or more stuck in the FBR system. While you’re not on the list, you will continue to be charged non-filer rates when withdrawing cash, doing property deals, and buying vehicles.
Our filing team handle late returns, Section 182 penalties, and Section 182A Surcharge. We will generate the correct PSID, file your return and chase up until we’ve got your name on the list.
Contact us before paying, or send us your CPR.
