The Federal Board of Revenue (FBR), Pakistan’s federal tax authority, has refreshed the Active Taxpayers List (ATL)—the register of people and firms treated as compliant filers—on 1 November 2026. Anyone who did not submit an income tax return, or an application for more time, by the 31 October deadline has been taken off the list.
That cut-off closed Tax Year 2026 after two earlier postponements. The original date was 30 September; it moved to 15 October and then to 31 October. Officials have not announced another extension.
Who is showing as inactive
Some taxpayers lodged extension requests under Sections 119(1) and 114 late on the night of the deadline and are still waiting for a decision. In the new ATL they currently appear inactive. Whether they return to active status depends on the tax Commissioner approving those requests.
People who are simply absent from the list are treated as non-filers. Banks, property registration offices and vehicle registration authorities can apply the higher withholding tax rates that apply to non-filers until the name is restored.
How to get back on the Active Taxpayers List
A return can still be filed through IRIS, FBR’s online tax portal, but it is recorded as late. Under Section 182A, filing alone does not put a late filer back on the Active Taxpayers List. A surcharge must be paid first: Rs25,000 for individuals, Rs50,000 for associations of persons, and Rs100,000 for companies.
While outside the ATL, late filers also cannot claim tax refunds and lose the right to carry forward business losses for the year. A separate late-filing penalty under Section 182 may be imposed as well.
Timeline: what has happened so far
- 30 September 2026: Original Tax Year 2026 income tax return deadline.
- 15 October 2026: First extended filing deadline after FBR pushed the date forward.
- 31 October 2026: Second and latest announced deadline for returns or extension applications.
- Night of 31 October 2026: Some extension requests under Sections 119(1) and 114 filed late; approvals still pending.
- 1 November 2026: FBR updates the Active Taxpayers List and removes those who missed the deadline.
Aasan alfaaz mein
FBR ne Active Taxpayers List update kar di hai aur jo log 31 October tak return ya extension nahi de sake, unke naam list se nikal diye gaye hain. Ab aap non-filer count ho sakte hain, is liye bank, property aur gaari ke kaam par zyada withholding tax lag sakta hai. Return ab bhi IRIS par late file ho sakti hai, lekin list par wapas aane ke liye pehle surcharge dena hoga—fard ke liye 25,000 rupay. Refund aur business loss carry forward bhi tab tak nahi milenge jab tak status theek na ho.
