Becoming an active filer in Pakistan — getting on FBR's Active Taxpayer List (ATL) — gives you lower withholding tax rates on banking, property, and vehicle transactions, potentially saving you lakhs of rupees per year. Here is the exact step-by-step process to become a filer in 2026.
Kamboh Associates provides expert FBR tax compliance services in Pakistan. Income tax filing from Rs. 3,500, NTN registration from Rs. 2,000, company incorporation from Rs. 15,000. WhatsApp 0328-4675162.
What Does Being an Active Filer Mean?
An active filer is a person who has filed their income tax return for the previous year and appears on FBR's Active Taxpayer List (ATL). The ATL is published weekly on FBR's website and is checked by banks, property registrars, and vehicle registration offices to determine which withholding tax rate to apply to your transactions.
Being on ATL means you pay filer rates — often half or less of what non-filers pay on the same transactions.
Step 1 — Get an NTN (National Tax Number)
You need an NTN before you can file a return. To register:
- Go to iris.fbr.gov.pk
- Click on "Registration for Unregistered Person"
- Enter your CNIC and mobile number
- OTP will be sent to your mobile — verify it
- Complete the online form with your name, address, and income type
- Your NTN (same as CNIC for individuals) is activated immediately
Alternatively, WhatsApp your CNIC to Kamboh Associates at 0328-4675162 — we register your NTN same day for Rs. 2,000.
Step 2 — Login to FBR IRIS
After NTN registration, log in at iris.fbr.gov.pk using your CNIC as username and the password set during registration. If you forgot your password, click "Forgot Password" — a reset link is sent to your registered mobile number.
Step 3 — File Your Income Tax Return
Once logged in:
- Go to Declaration → Income Tax Return
- Select the current Tax Year (Tax Year 2026 covers July 2025 to June 2026)
- Choose your return type (Salaried, Non-Salaried, or Both)
- Fill in all income details — salary, business income, rent, bank profit, etc.
- Fill in the wealth statement preparation (assets and liabilities)
- Pay any balance tax due via PSID
- Submit the return and download the Acknowledgement Form
Step 4 — Check Your ATL Status
After submitting your return, your name will appear on the Active Taxpayer List within 24–72 hours. Check your status at:
- atl.fbr.gov.pk — enter your CNIC and click Search
- FBR mobile app — search "FBR Pakistan" in Google Play or App Store
- SMS: Send your CNIC to 9966 (ATL verification service)
Timeline to Get on ATL
| Action | Time Required |
|---|---|
| NTN registration online | Immediate |
| Filing income tax return (with all docs ready) | 1–2 hours (DIY) or same day via consultant |
| Appearing on ATL after filing | 24–72 hours (next weekly ATL update) |
| Total time from start to active filer status | 1–3 days |
What if I Missed the September 30 Deadline?
You can still become a filer after the deadline by:
- Filing your return late (penalty: Rs. 1,000/day, max Rs. 50,000)
- Paying the ATL surcharge under Section 182A (Rs. 1,000 for individuals, Rs. 20,000 for companies)
- After late filing + surcharge payment, your name appears on ATL
Filing late is always better than not filing. The surcharge is one-time and far less than the WHT savings from being on ATL.
Documents Needed to Become a Filer
| Document | Purpose |
|---|---|
| CNIC (Computerised National Identity Card) | Identity and NTN registration |
| Mobile number registered with NADRA | OTP verification for IRIS |
| Salary slips or employer tax certificate (Form 16) | Salary income declaration |
| Bank statement (July 2025 – June 2026) | Income and wealth reconciliation |
| Property documents (if any) | Wealth statement |
Frequently Asked Questions
Become a Tax Filer in 24 Hours
Kamboh Associates handles NTN registration and income income tax return filing for salaried persons starting from Rs. 5,500 total. WhatsApp your CNIC now.
WhatsApp Now — 0328-4675162Filer vs Non-Filer in Pakistan — 2026 Complete Comparison
The FBR Active Taxpayer List (ATL) separates filers from non-filers and determines withholding tax compliance rates across dozens of daily transactions. Filing your income tax return is one of the highest-ROI financial decisions you can make in Pakistan.
Key Withholding Tax Differences: Filer vs Non-Filer
| Transaction | Filer Rate | Non-Filer Rate |
|---|---|---|
| Bank profit / savings accounts | 15% | 30% |
| Cash withdrawal (above Rs.50,000) | 0% | 0.6% |
| Property purchase WHT | 3% | 12% |
| Property sale WHT | 3% | 6% |
| Vehicle registration (above 1000cc) | 2% | 4% |
| Dividend income | 15% | 30% |
| Prize bonds / lottery winnings | 15% | 30% |
How to Check Your ATL Status
- Visit FBR's ATL portal: atl.fbr.gov.pk
- Enter your CNIC / NTN number
- Status shows "Active" if you are a current filer
The ATL is updated every Monday. After filing your return, it may take 7-30 days for your name to appear on the ATL.
ATL Surcharge — Becoming Filer After Deadline
If you miss the September 30 filing deadline, you can still file a late return, but you must pay an ATL surcharge (Rs.1,000 for individuals, Rs.10,000 for companies) to get reinstated on the active list under Section 182A.
Steps to Become a Filer
- Register for NTN — apply online via IRIS (iris.fbr.gov.pk) or in-person at your RTO office
- Login to IRIS and complete your taxpayer profile
- File your Income Tax Return for the relevant tax year (July-June)
- Pay any tax due via 1-Bill / bank challan (CPR)
- Verify ATL status within 30 days of filing
Kamboh Associates registers NTNs and files returns same-day. Call 0328-4675162 to become a filer today.
Frequently Asked Questions — Filer Status & NTN Pakistan
How do I get an NTN number in Pakistan?
To get an NTN, register online at IRIS (iris.fbr.gov.pk) using your CNIC number. The process is free and takes 10-15 minutes. You need your CNIC, email address, mobile number, and bank account details. After registration, your NTN is your CNIC number. Alternatively, visit your nearest Regional Tax Office (RTO) with CNIC copies, a passport photo, and a bank statement.
How long does it take to appear on the Active Taxpayer List?
After filing your income tax return, your name appears on the Active Taxpayer List (ATL) within 7-30 days. The ATL is updated every Monday. If your return has been submitted successfully but you have not appeared on the ATL after 30 days, contact your RTO or check IRIS for any pending requirements. Late filers who pay the ATL surcharge are typically added within 3-7 working days of surcharge payment.
What is the income below which I do not need to pay tax in Pakistan?
For salaried individuals, the tax-free threshold is Rs.600,000 annual income (tax year 2026-27). Even if your income is below this threshold, you should still file a return (showing zero tax) to maintain your status on the Active Taxpayer List and avoid higher withholding tax rates. Non-salaried individuals (business owners) also have a Rs.600,000 threshold but at different slab rates above that amount.
Can I file income tax returns for past years I missed?
Yes. You can file late returns for previous years, but only the most recent 5 years. Late filing attracts a penalty of Rs.1,000 per month of delay (for individuals) or Rs.10,000 per month (for companies), plus 0.1% of the tax due per day. For the ATL surcharge, you also pay Rs.1,000 per year per late return (individuals) or Rs.10,000 (companies). Despite the penalties, it is worth filing to clear your compliance record and reduce future WHT rates.
What happens if I stop filing returns after becoming a filer?
If you miss a filing year, you are automatically removed from the Active Taxpayer List. You revert to non-filer status with higher withholding tax rates. To get back on the ATL, you must file the missed year's return and pay the ATL surcharge. FBR may also issue a notice under Section 114 (obligation to furnish return) with a penalty of Rs.10,000 for non-compliance.
Become a Tax Filer Today — Same Day Service
Kamboh Associates registers NTNs and files returns for individuals, salaried employees, freelancers, and business owners. Our fee starts at Rs.3,000 for a basic salaried return.
Call / WhatsApp: 0328-4675162 | Walk-in: 62-B, Johar Town, Lahore