FBR removes late filers from Active Taxpayers List
The Federal Board of Revenue has updated the Active Taxpayers List and removed those who did not file returns or extension applications by October 31. Late filers must pay a surcharge to be added back.
- People who missed the October 31 deadline are off the Active Taxpayers List.
- Late filers must pay a surcharge before being re-listed.
- Those outside the list face higher withholding tax rates and cannot receive refunds.
The Federal Board of Revenue (FBR) has updated the Active Taxpayers List (ATL), removing taxpayers who did not file their income tax return or an extension application by the October 31 deadline. ProPakistani reported the update was made on November 1, 2026.
According to ProPakistani, the FBR extended the Tax Year 2026 filing deadline twice, first from September 30 to October 15 and then to October 31. No further extension has been announced. Daily Pakistan also quoted FBR officials as saying the deadline had been extended twice.
Taxpayers who submitted extension applications under Sections 119(1) and 114 late on the deadline night and are awaiting approval are currently shown as inactive, ProPakistani reported. Their status depends on the Commissioner approving the request, and they remain inactive until then.
People missing from the list are treated as non-filers. ProPakistani reported that banks, property registrars and vehicle registration authorities can deduct withholding tax at higher non-filer rates from them.
Taxpayers can still file returns through IRIS, but the filing counts as late. Filing alone does not restore active status: under Section 182A, late filers must pay a surcharge before being added back to the list.
According to Daily Pakistan, the surcharge is Rs 25,000 for individuals, Rs 50,000 for associations and Rs 100,000 for companies. ProPakistani also gave Rs 50,000 for associations of persons.
Late filers outside the list cannot receive tax refunds and lose the right to carry forward business losses for the year, ProPakistani reported. A late-filing penalty under Section 182 can also be imposed.
Why it matters
Taxpayers in Pakistan who missed the deadline are treated as non-filers, which means higher withholding tax in banking, property and vehicle transactions and no refunds until they pay the surcharge and are re-listed.
