The Federal Board of Revenue (FBR) has updated its Active Taxpayers List (ATL) on November 1, 2026, removing taxpayers who failed to submit their income tax returns or apply for an extension by the October 31 deadline.
The FBR had extended the Tax Year 2026 filing deadline twice, moving it from September 30 to October 15 and then to October 31. No further extension has been announced.
Late Extension Applicants Also Marked Inactive
Some taxpayers who submitted extension requests under Sections 119(1) and 114 close to the deadline are also appearing as inactive on the updated list.
Their status will depend on whether the relevant Commissioner approves their applications. Until approval, they may continue to appear as inactive taxpayers.
What Happens If Your Name Is Missing?
Anyone removed from the ATL is treated as a non-filer for withholding tax purposes.
Banks, property registrars and vehicle registration authorities can therefore collect tax at higher rates on relevant transactions until the taxpayer regains active status.
Taxpayers can still submit their returns through the FBR’s IRIS system, but these will now be treated as late filings.
Under Section 182A of the Income Tax Ordinance, late filers must pay a surcharge to be included in the ATL:
- Individuals: Rs. 25,000
- Associations of persons: Rs. 50,000
- Companies: Rs. 100,000
Filing a late return alone does not automatically restore ATL status.
Late filers may also face other tax consequences. These include restrictions on receiving tax refunds and carrying forward business losses for the relevant year. The FBR can also impose a late-filing penalty under Section 182.
