ISLAMABAD: The Federal Board of Revenue (FBR) has updated its Active Taxpayers List (ATL) for 2026, removing individuals and businesses that failed to file their income tax returns by October 31.
Those who submit their returns late will not automatically regain active taxpayer status and must pay a prescribed surcharge to be reinstated.
According to FBR officials, the names of taxpayers who missed the October 31 deadline have been removed from the latest Active Taxpayers List.
The deadline for filing income tax returns had been extended twice. However, some taxpayers who requested additional time are also missing from the updated list.
The FBR clarified that the status of such taxpayers will remain inactive until their extension requests are approved.
Late filers must pay additional surcharge
The FBR has made it clear that simply submitting an overdue tax return will not be enough to restore a taxpayer’s active status.
Individuals and businesses seeking reinstatement must pay an additional tax, or surcharge, according to their category.
The prescribed charges are:
Individuals: Rs25,000
Associations: Rs50,000
Companies: Rs100,000
Once the applicable surcharge is paid, taxpayers can be re-included in the Active Taxpayers List.
Inactive taxpayers face higher taxes
Those who remain off the Active Taxpayers List will be treated as non-filers and face higher tax rates under applicable tax rules.
Their inactive status could also create difficulties in receiving tax refunds. FBR officials have further indicated that the ability to carry forward business losses to the following tax year may also be affected.
The updated list therefore carries financial implications beyond the surcharge, making timely filing and approval of extension requests important for taxpayers seeking to retain their active status.
