In Pakistan, being a “filer” is not just a label. Banks, property offices, vehicle registration authorities and many other withholding agents check whether you are on FBR’s Active Taxpayer List (ATL) before deciding how much tax to deduct. Filers pay considerably lower withholding tax than non-filers on many everyday transactions.
This guide explains the different ways to check your filer status, how to read the result and what to do if your name is missing.
What is the Active Taxpayer List?
The ATL is a list maintained by the Federal Board of Revenue of persons who have filed their income tax returns for the relevant tax year. It covers individuals, associations of persons (such as partnership firms) and companies. FBR updates the list regularly, and anyone can check whether a particular CNIC or NTN appears on it.
There is also a separate active list for sales tax registered persons. This article focuses on the income tax ATL, which is the one that matters for most individuals.
Method 1: Check by SMS
This is the quickest method and works from any mobile phone.
- Open your messaging app.
- Type ATL, add a space, then type the 13-digit CNIC number without dashes. For example: ATL 3520112345678.
- Send the message to 9966.
- You will receive a reply telling you whether the CNIC is on the Active Taxpayer List.
Standard SMS charges may apply. For businesses, the registration number can be used in the same way.
Method 2: Check online on FBR’s website
- Visit FBR’s official website and open the online verification services section.
- Choose the Active Taxpayer List (Income Tax) option.
- Select the parameter type (CNIC, NTN or registration number), enter the number and complete the captcha.
- The result shows the name, status and other basic details.
Method 3: Check in the Tax Asaan mobile app
FBR’s Tax Asaan app also includes an ATL check. Enter the CNIC or NTN and the app shows the status. This is convenient if you check status frequently, for example before buying or selling property.
What does the result mean?
- Active: your name is on the ATL and you should be treated as a filer for withholding purposes.
- Inactive or not found: you will generally be treated as a non-filer, and higher withholding rates apply.
If you recently filed a return, give FBR time to update the list. If a long time has passed and your name is still missing, there may be a problem with the return or with how it was filed.
Why your name may be missing from the ATL
You have an NTN but have not filed a return
Registration alone does not make you a filer. This is a very common misunderstanding. You must file your income tax return for the relevant tax year.
You filed after the due date
If the return was filed after the due date, a surcharge applies before your name is added to the ATL. Until it is paid, your name may not appear.
You skipped the most recent year
The ATL is based on returns for the latest tax year. If you filed in previous years but not for the latest one, your name can be removed.
The return was saved but not submitted
Returns left in the IRIS “Drafts” folder have not been filed. Check your “Completed Tasks” folder to confirm that the return was actually submitted and that you have the acknowledgement.
How to get your name on the ATL
- Register on IRIS if you are not registered. For individuals, the CNIC becomes the NTN. See our guide to NTN registration.
- File your income tax return with your wealth statement for the relevant tax year.
- Pay the surcharge if the return was filed late, through a payment challan generated on IRIS.
- Check your status after FBR’s next update using any of the methods above.
Benefits of being on the ATL
- Lower tax deduction on cash withdrawals and banking transactions.
- Much lower advance tax when buying or selling property.
- Lower withholding tax on vehicle registration and transfer.
- Lower deductions on profit on savings and certain other payments.
- A clean tax record for visas, loans, tenders and business dealings.
Checking someone else’s status
Because the ATL is public, you can check the status of a buyer, seller, supplier or contractor using their CNIC or NTN. Businesses often do this before making payments, because withholding rates depend on the other party’s status.
Practical example: buying a car as a non-filer
Imagine a shopkeeper in Gujrat who plans to buy a car. He has an NTN from years ago but has never filed a return. When he checks his status by SMS, the reply shows he is not on the ATL. If he goes ahead with the purchase now, the higher non-filer withholding applies at registration, and that extra amount is generally not refundable later. If instead he files his return first, pays any surcharge and waits for his name to appear on the list, he pays the filer rate. A few weeks of planning can save a significant amount.
Reading the ATL result correctly
- Check that the name shown matches your CNIC record. A different name means you may have entered the wrong number.
- Note the tax year the list relates to. Status is based on the latest relevant year.
- For businesses, make sure you are checking the business’s registration number, not a partner’s CNIC.
Checklist if your name is missing
- Confirm you are registered on IRIS.
- Check whether the return for the latest tax year is in “Completed Tasks”, not “Drafts”.
- Check whether the return was filed after the due date and whether the surcharge was paid.
- Wait for FBR’s next update if the return was filed very recently.
- If everything is in order and your name is still missing, raise the issue with FBR or ask a consultant to investigate.
Keeping your status active every year
Your filer status is not permanent. Each year a new list is prepared on the basis of returns for the latest tax year. The simplest routine is to collect your salary certificate, bank certificates and asset details every July, and file well before the September deadline. Many of our clients ask us to remind them each year and handle the filing so that their status never lapses.
Expert tips
- Before any property or vehicle deal, check the status of both buyer and seller. Withholding depends on each party’s status.
- Save a screenshot of your ATL result with the date; banks and offices often ask for proof.
- If you are an employer or business, verify the status of suppliers and landlords before making payments.
Frequently asked questions
How often is the ATL updated?
FBR updates the list regularly during the year, so newly filed returns are reflected after the next update.
Is there a fee to check ATL status?
The online check is free. The SMS service may carry standard SMS charges.
Can I become a filer for previous years?
You can file returns for earlier years that you missed, but your ATL status depends on the latest relevant tax year. Late returns may attract penalties.
My status shows active but my bank still deducts higher tax. Why?
Withholding agents check status at the time of the transaction and may rely on their own records. Share a screenshot of your ATL status with the bank and ask them to update it.
Get on the ATL with our help
If your name is missing or you want to file your return correctly the first time, our consultants can handle everything for you. Learn more about our ATL and filer status service or message us on WhatsApp at +92 329 9554206.
How Tax & Law Hub can help
Our consultants at the District Courts, Gujrat, work with salaried individuals, freelancers and businesses across Pakistan. We can:
- register you on IRIS or recover your existing account,
- prepare and file your income tax return and wealth statement,
- check and restore your Active Taxpayer List status,
- reply to FBR notices with properly organised documents.
You can share documents by WhatsApp or email, and the fee is confirmed before we start.
This article is general information about Pakistani tax, corporate and legal procedures and is not advice for your specific situation. Laws, rates and procedures change, especially through annual Finance Acts. Last reviewed: November 2026. For advice on your case, contact Tax & Law Hub.
