Filer status in Pakistan is essential for individuals and businesses to enjoy lower tax rates and be recognized as compliant taxpayers. The Federal Board of Revenue (FBR) publishes the Active Taxpayers List (ATL), which identifies all filers. Whether you’re a salaried person, business owner, or freelancer, this guide will help you understand how to check your filer status and ensure your name appears in the ATL.
What is a Filer in Pakistan
A filer is a person or entity whose name appears on the Active Taxpayers List (ATL) maintained by FBR. Filers are considered compliant taxpayers and benefit from reduced withholding tax rates on banking transactions, property transactions, vehicle purchases, and more.
Benefits of Being a Filer
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Lower withholding tax on bank transactions
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Reduced tax on property purchases and transfers
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Lower vehicle registration and token tax
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Easier visa processing for some countries
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Improved credibility for business transactions
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Eligibility for government tenders and contracts
Who Needs to Be a Filer
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Salaried individuals earning above the taxable limit
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Business owners, freelancers, consultants
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Company directors, partners in AOPs
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Property investors and traders
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Importers, exporters, manufacturers, and service providers
How to Check Filer Status in Pakistan
You can easily check your filer status using the FBR’s Active Taxpayers List (ATL) on their official platform. There are three common methods:
1. Check Filer Status via ATL Website
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Visit the FBR Active Taxpayer List (ATL) portal
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Select the category: Individual, AOP, or Company
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Enter your CNIC (for individuals) or NTN (for companies/AOPs)
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Click Verify
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If your name appears, you are a filer
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If not, you are currently a non-filer
2. Check Filer Status via SMS
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Open your SMS app
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Type: ATL (space) 13-digit CNIC without dashes
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Send to 9966
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You will receive a message confirming your filer or non-filer status
Example:
Type: ATL 3520198745631
Send to: 9966
3. Check Filer Status through IRIS Portal
If you have an FBR IRIS account:
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Login to the IRIS portal
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Go to Registration > Active Taxpayer Status
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Enter your CNIC or NTN to verify status
Why You Might Not Appear as a Filer
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You haven’t filed your latest income tax return
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Your return was filed after the deadline
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Your NTN is not yet verified or active
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Technical issues in submission
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FBR processing delay (can take a few days)
How to Become a Filer
To become a filer, follow these steps:
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Register for NTN (if not already registered) through IRIS by submitting Form 181
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File your annual income tax return using your IRIS login
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Ensure the return is filed within the deadline for the relevant tax year
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After successful submission, your name will appear in ATL on the next weekly update
How Often is ATL Updated
FBR updates the Active Taxpayers List every Monday based on returns filed in the previous week.
Difference Between Filer and Non-Filer
| Category | Filer | Non-Filer |
|---|---|---|
| Bank transaction tax | 0.6% | 0.6% (double if limit exceeded) |
| Property transaction tax | Lower | Higher |
| Vehicle token and registration tax | Lower | Higher |
| Eligibility for government contracts | Yes | No |
FAQs
What is ATL?
The ATL is the Active Taxpayer List maintained by FBR. It includes names of all taxpayers who have filed their tax returns for the latest year.
Can I become a filer after the due date?
Yes, but your name will appear in the ATL only after late-filer penalty payment and the next ATL update.
What happens if I don’t file my return?
You’ll be treated as a non-filer and subject to higher taxes. FBR can also issue penalties and notices.
Does filing return once make me a filer forever?
No. You must file your income tax return every year to maintain your filer status.
Can I check filer status of someone else?
Yes, if you have their CNIC or NTN, you can use the ATL portal or SMS method.
Conclusion
Being a filer in Pakistan is not only a legal requirement for many but also a smart financial decision. By checking and maintaining your filer status through FBR’s ATL, you can significantly reduce your tax burden and improve your credibility in the financial system. Always file your tax return on time to ensure continuous inclusion in the Active Taxpayer List.
