FBR Suggests New Way for Late Filers to Join ATL Without Fine
With just a week left before the final deadline, the Federal Board of Revenue (FBR) has proposed a new way … Read More The post FBR Suggests New Way for Late Filers to Join ATL Without Fine appeared first on ProPakistani .
As the final deadline for income tax returns rapidly approaches, the Federal Board of Revenue (FBR) has put forth an innovative solution for taxpayers who have been late in submitting their forms. The proposal would allow these individuals to join the Active Taxpayers' List (ATL) without the imposition of a Rs. 25,000 surcharge.
However, they would need to provide an undertaking via Form ATL-U in the IRIS system. This undertaking would commit them to refraining from any property acquisition or ownership for six months after submitting the undertaking. FBR has given stakeholders seven days to voice their objections or suggestions regarding the proposed amendment to the Income Tax Rules, 2002.
The draft amendment, submitted on October 6, 2026, seeks to amend Rule 81B by introducing new sub-rules (2B), (2C), and (2D). Upon successful submission of the undertaking, the taxpayer would be eligible for inclusion in the ATL without the surcharge, provided they adhere to the six-month restriction. The six-month period would commence from the date of the electronic acknowledgment generated following the submission of Form ATL-U through IRIS.
Authorities, agencies, registries, financial institutions, or other sources would verify the taxpayer's compliance with the restriction. In case of any violation, the taxpayer would be given a chance to explain the situation. If the violation is confirmed, the surcharge exemption would be withdrawn from the date of the violation, and the taxpayer's ATL status would be reassessed according to Rule 81B(2A).
Additionally, the draft introduces Part XV to the First Schedule, adding Form ATL-U as a requirement. This form would necessitate the taxpayer's name, CNIC or NTN, tax year, return filing date, IRIS acknowledgment or reference number, and the date of the undertaking. At present, the proposed amendment remains pending finalization.
FBR has granted stakeholders a week to submit their objections or suggestions before the amendment progresses toward finalization.
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