Becoming active taxpayer after filling late

“Want to be in Active Taxpayer’s List for TY 2018”

Or

“you already filled but not showing Active in ATL”

Tax year 2019 (July 01, 2018 to June 30, 2019) has just ended on June 30^th, 2019. Where company accountants and tax consultants would be busy in compiling and classifying transactions for the preparations of annual income tax returns there, some taxpayers and citizens would still be looking for registering and filling returns for Tax year (TY) 2018. Despite the fact that FBR had extended filling dates for tax year 2018 till August 9^th, 2019, yet only 2.5 million taxpayers in Pakistan have filled their annual income tax returns for 2018.

After extending dates many a time through multiple extension letters now FBR has decided not to extend date anymore for tax year 2018 and this created panic situation for late fillers who intend to file for TY 2018 and who has already filled but after August 9^th, 2019 due to which they aren’t been included in Active Taxpayer’s List (ATL).

“You can still be active on ATL for 2018”

As FBR is striving for increasing tax base together with facilitating taxpayers. Recently FBR issued amendment in the Ordinance through which you can still be in ATL as active taxpayer by just submitting return along with a surcharge mentioned in the Ordinance.

Sr. No.

Taxpayer’s Status

Surcharge Amount

1	Individual	Rs. 1,000
2	AOP / Partnerships	Rs. 10,000
3	Company	Rs. 20,000

With the above mentioned surcharge you can be included in the ATL as soon as the challan is submitted.

Common questions that I’m being asked regarding being active on ATL are summarized below;

Q. How to submit challan with late filling?

A. Just submit your return as normally you do and after submission of return pay the surcharge amount as per your taxpayer status through generated PSID.

Q. If someone already submitted his/her return how he will submit challan along return?

A. If return is already submitted after the due date, than you just need to submit the challan as per your taxpayer status and as soon as challan is submitted you will be included in the ATL.

Below is the PSID as an example for readers and potential fillers.