FBR allows late filers to join ATL without Rs25,000 surcharge

November 11, 2026 (MLN): The Federal Board of Revenue (FBR) has allowed late tax filers to join the Active Taxpayers’ List (ATL) without paying the Rs25,000 surcharge, through Form ATL-U introduced under SRO 2097(I)/2026.

Under the SRO 2097(I)/2026, issued on November 10, 2026, a person who files the latest tax year’s return after the due date or extended due date must furnish an undertaking through IRIS in Form ATL-U.

In it, the filer commits not to purchase, acquire or otherwise obtain ownership or beneficial interest in any property for six months from the date of furnishing the form.

The SRO further amends the Income Tax Rules, 2002, by inserting new sub-rules in rule 81B and adding the form to the First Schedule.

The amendments were earlier published through SRO 1691(I)/2026 on October 6, 2026. The six-month period starts from the date on the electronic acknowledgement IRIS issues once the form is successfully furnished.

The FBR may check compliance using information available under the Income Tax Ordinance, 2001, or received from any authority, agency, registry, financial institution or other lawful source.

If a breach is established after the person has been given an electronic opportunity to be heard, the benefit will be withdrawn from the date of breach, and their inclusion in the ATL will then be governed by the existing rules.

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