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FBR Lets Late Filers Join ATL Without Rs25,000 SurchargeBusiness
Late filers can now regain active taxpayer status by pledging not to buy property for six months — but breaking the promise brings the surcharge back.
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The Federal Board of Revenue (FBR) has given late tax filers a new way back onto the Active Taxpayers List (ATL) without paying the Rs25,000 surcharge, provided they promise not to buy any property for six months.
Under an amendment to Rule 81B of the Income Tax Rules, 2002, taxpayers who file their income tax returns after the deadline can now join the list by submitting an undertaking, known as Form ATL-U, through the FBR’s IRIS portal.
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The undertaking requires the taxpayer to promise that they will neither purchase property nor acquire ownership of, or any interest in, property for six months. The six-month period begins from the date shown on the electronic receipt generated after the undertaking is submitted.
Who can use the facility
The facility applies to individual taxpayers, including sole proprietors, who submit their income tax returns after the original or extended deadline. The FBR has said the standard rules governing inclusion in the Active Taxpayers List will apply in such cases.
The relief matters because the cost of falling off the list rose sharply this year. Under Section 182A of the Income Tax Ordinance, 2001, a person who misses the filing deadline is left out of the ATL until the surcharge is paid. The Finance Act 2026 raised the surcharge for individuals from Rs1,000 to Rs25,000.
Being off the list is expensive in everyday life: banks, property registrars and vehicle registration authorities apply higher withholding tax rates to people who are not active taxpayers.
Checks and consequences
The FBR will be able to check whether a taxpayer has kept the promise by obtaining information from relevant authorities, property registries and financial institutions.
If a taxpayer is found to have bought property or acquired ownership or an interest in property during the six-month period, the FBR will first give them an opportunity to respond electronically. If a violation is established, the exemption from the surcharge will be withdrawn with effect from the date of the violation.
The move comes after the FBR issued the Active Taxpayers List for 2026 on November 2, recording more than eight million people who filed their returns by the extended deadline of October 31. The original deadline for Tax Year 2026 returns was September 30, and it was extended twice, first to October 15 and then to October 31.
For taxpayers who missed the deadline, the new route offers a choice: pay the Rs25,000 surcharge, or give the six-month undertaking and keep that money — as long as no property deal is planned in the meantime.
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