Last updated: 10 October 2026
If you have ever been charged extra tax at the bank, or a property dealer has told you that you are a “non-filer”, the reason is almost always the same: your name was not on FBR’s Active Taxpayer List (ATL). Checking your ATL status takes less than a minute, and it shows exactly where you stand before you pay more tax than you need to.
This guide explains what the ATL is, three ways to check your status, why you may show as inactive even after filing, and how to fix it. If you have not filed yet, start with our step-by-step guide to filing your income tax return in Pakistan.
What is the Active Taxpayer List (ATL)?
The ATL is FBR’s official list of taxpayers who have filed their income tax return for the latest tax year. Banks, property registrars, vehicle registration offices and other withholding agents check it to decide which withholding tax rate applies to you. A person on the ATL is treated as a filer and pays the standard, lower rate. A person who is not on the list pays higher rates on many everyday transactions.
How to check your ATL status
1. Online, on FBR’s website
- Open the FBR website (fbr.gov.pk) and go to the Active Taxpayer List search.
- Choose CNIC (for individuals) or NTN (for companies and AOPs).
- Enter the number without dashes and submit.
- The result shows whether you are Active or Inactive.
2. By SMS
Send the word ATL, a space and your 13-digit CNIC (without dashes) as an SMS to 9966. You receive your status by reply. Standard SMS charges may apply.
3. From the downloadable list
FBR also publishes the ATL as a file you can download. This is useful if you need to check many people at once, for example staff, suppliers or clients.
Note: FBR changes the layout and menu names of its website from time to time. If you cannot find the option, search for “Active Taxpayer List” on fbr.gov.pk.
What your result means
| Result | What it means |
|---|---|
| Active | You are on the current ATL. Filer rates apply to you. |
| Inactive / not found | You are not on the current ATL. Higher withholding rates can apply until you are listed. |
Why you may show Inactive even though you filed
- You filed after the deadline. A late filer is added to the ATL only after the late-filing surcharge under Section 182A is paid (see below).
- The list has not updated yet. If you filed very recently, give it a few days and check again.
- Wrong CNIC or NTN. A single wrong digit shows “not found”. Check the number you entered.
- The wrong tax year. The list depends on your return for the latest tax year. Having filed last year is not enough once a new cycle begins.
- The return was not completed. Make sure you received the IRIS acknowledgement after submitting.
How to become active on the ATL
- File your return for the latest tax year on IRIS. Filing within the deadline is the cleanest route, with no extra charge.
- If you filed late, pay the Section 182A surcharge. Under the Finance Act 2026, the surcharge for individuals is now Rs 25,000, up from Rs 1,000. It is paid through a PSID generated in IRIS.
- Check again after the list updates. Keep your IRIS acknowledgement and surcharge payment receipt in case a bank or office asks for proof.
FBR has also issued a draft amendment that would let some individual late filers join the ATL without the surcharge by submitting an undertaking (Form ATL-U) in IRIS. It is a proposal, not a final rule, so please check FBR’s website for its current status before relying on it.
Why ATL status matters in real money
Your ATL status affects the withholding tax rate on transactions such as bank transactions, property purchase and sale, and vehicle registration. The difference between the filer and non-filer rate can be large on a single transaction, often far more than the cost of filing a return. Rates change every year with the Finance Act, so confirm the current rate on fbr.gov.pk or with your tax advisor before a big transaction.
Frequently asked questions
How do I check ATL status by CNIC?
Use FBR’s online Active Taxpayer List search and enter your CNIC without dashes, or send an SMS with the word ATL and your CNIC to 9966.
Is ATL status the same as having an NTN?
No. An NTN only registers you with FBR. You become active on the ATL when you file your return for the latest tax year (and pay the surcharge if you filed late).
I filed my return but I am still inactive. What should I do?
First check that you entered the correct CNIC and that you received the IRIS acknowledgement. If you filed after the deadline, pay the Section 182A surcharge. If neither applies, wait a few days for the list to update, then check again.
Is the ATL surcharge the same as the late-filing penalty?
No. They are separate charges. Read more in our guide to late filing of income tax returns in Pakistan.
Need help getting on the ATL?
I help salaried persons and small business owners prepare and file their income tax returns correctly, so they stay on the Active Taxpayer List. See the details on our FBR income tax return filing services page, or message me on WhatsApp: +92 321 6090728.
This article is general information, not tax advice for your personal case. Rates, deadlines and rules are set by FBR and can change. Please confirm the latest position on fbr.gov.pk.
Leave a Reply