FBR Removes Non-Filers From Active Taxpayers List Following Missed Deadlines; Individual Taxpayers Mandated to Pay Rs 25,000 Surcharge for Reinstatement While Companies Face Rs 100,000 Penalty
ISLAMABAD: The Federal Board of Revenue (FBR) has officially revised the Active Taxpayers List (ATL) for the fiscal year 2026, excluding the names of all those individuals and businesses who have not filed their annual tax returns on time – by October 31 – with the FBR.
Even after issuing two separate tax returns filing extensions, FBR officials pointed out that late tax filers will no longer be able to automatically regain active taxpayer status just by filing their tax returns. Reinstatement on the list now requires the payment of the surcharge, which must have been paid in its entirety.
Key changes to the FBR’s Active Taxpayers List and Surcharges:
Individual taxpayers will have to pay RS 25,000, associations of persons will pay RS 50,000 and corporations/companies will pay heavy RS 100,000 to have their names restored to the active taxpayers list.
Extension Seekers: Taxpayers who applied for extensions and whose extension applications are outstanding are not currently included in the new ATL; extension applications will continue to be outstanding until they are formally approved, and may jeopardize the ability to carry forward business losses to future years.
Penalties and Restrictions for Non-Filers: Non-filers face much higher withholding taxes in a number of transactions as a result of their absence from the active taxpayers list. Additionally, people who are not on the active list will have to endure extreme challenges and hindrances when it comes to getting their pending tax refunds.