In an important move, the Federal Board of Revenue (FBR) has included the names of taxpayers from Azad Jammu and Kashmir (AJK) and Gilgit-Baltistan (GB) in the Active Taxpayers List (ATL). These names were already included in the Active Taxpayers Lists maintained by the Azad Jammu and Kashmir Central Board of Revenue and the Gilgit-Baltistan Council Board of Revenue.
According to sources, the FBR has issued SRO 17(I)/2026 to amend the Income Tax Rules, 2002 in this regard. Under the amendment, the name of any person included in the Active Taxpayers List of AJK or GB will also be included in the Active Taxpayers List under Section 181A of the Income Tax Ordinance. Similarly, if a taxpayer’s temporary or permanent address is registered in Azad Jammu and Kashmir or Gilgit-Baltistan, their name will be included in the Active Taxpayers List under Section 181A.
Sources said that the relevant Commissioner Inland Revenue, having jurisdiction based on the temporary address mentioned on the person’s CNIC, will verify through IRIS that the individual has no employment or business in Pakistan and will obtain an affidavit from the taxpayer. Likewise, the relevant commissioner of the Azad Jammu and Kashmir Central Board of Revenue or the Gilgit-Baltistan Council Board of Revenue, as the case may be, will verify through IRIS the existence of employment or a sole business in AJK or Gilgit-Baltistan.
Any person whose name is included in the Active Taxpayers List will be required to file an income tax return under Section 114. If such a person fails to comply with a notice issued under sub-section (4) of Section 114, their name will be removed from the Active Taxpayers List under Section 181A.
