ISLAMABAD: Pakistan’s Federal Board of Revenue will allow individuals who file their income tax returns after the deadline to join the Active Taxpayer List without paying a 25,000-rupee ($89) surcharge, provided they pledge not to buy or acquire property for six months.
The FBR introduced the facility through SRO 2097(I)/2026, issued Nov. 10, amending the Income Tax Rules, 2002, and creating a new undertaking, Form ATL-U, for eligible late filers.
Under the amended rules, individuals who file returns for the latest tax year after the original or extended deadline can secure inclusion in the ATL without paying the surcharge. They must submit Form ATL-U electronically through the FBR’s Inland Revenue Information System, undertaking not to acquire property for six months.
The facility was introduced under Section 182A(3) of the Income Tax Ordinance, 2001, through amendments to Rule 81B of the Income Tax Rules, 2002. Form ATL-U has been added to Part XV of the First Schedule of the rules.
Applicants must undertake not to purchase, acquire or otherwise obtain ownership or beneficial interest in any property during the six-month period. The restriction begins on the date shown on the electronic acknowledgment issued by IRIS following successful submission of the form.
The FBR may verify compliance using information in its records or obtained from government agencies, property registries, financial institutions and other lawful sources.
The exemption applies specifically to the surcharge required for ATL inclusion and does not remove the obligation to file an income tax return.
If information indicates an individual acquired property during the restricted period, the FBR will provide the taxpayer an electronic opportunity to explain their position. If a violation is established, the surcharge exemption will be withdrawn from the date of the breach, and the individual’s ATL status will be governed by existing rules under Rule 81B(2A), including the requirement to pay the applicable surcharge.
The amendments follow a draft notification issued Oct. 6, 2026, through SRO 1691(I)/2026, which was published for public feedback before the final rules were notified.
The arrangement provides relief to late filers while making the surcharge exemption conditional on a six-month restriction on acquiring property.
