FAQs

The number of taxpayers in Pakistan has risen by 700,000 over a year-long period, according to statistics of the Federal Board of Revenue (FBR). As per the FBR's statistics, the total number of people who submitted their tax returns rose by 700,000 to a total of 2.154 million. Of these, some 700,000 are salaried people. The FBR said proposals to levy fixed taxes were being considered to bring the small- and big-business owners into the tax net. Last month, the government had launched the Asset Declaration Scheme, which benefited thousands of people. The appearance of name on the ATL is important for availing reduced rates of withholding tax in making certain financial transactions. The FBR sources said the revenue body evolved strategy to make substantial increase in number of return filers. The FBR has so far issued around 4.3 million national tax numbers and all the NTN holders are required to file income tax returns.

The ATL status check allows you to confirm your Active Taxpayer status.

CHECK ACTIVE TAXPAYER STATUS BY SMS

Check Individual’s Active Taxpayer status by SMS through the following procedure:

Type "ATL (space) 13 digits Computerized National Identity Card (CNIC)" and send to 9966. Check Active Taxpayer status of AOP and Company by SMS through the following procedure: Type "ATL (space) 7 digits National Tax Number (NTN)" and send to 9966.

Check AJ&K Active Taxpayer status by SMS through the following procedure:

For Individual, type AJKATL (space) CNIC (without dashes). Send it to 9966. Having NTN AJKATL (space) 11 digit NTN (without dashes). Send it to 9966.

CHECK ACTIVE TAXPAYER STATUS BY DOWNLOADING ATL

You can also download ATL from:

Active Taxpayer List (Income Tax)

The Active Tax Payer's List of AJK is to be considered at par with the ATL (Income Tax) after amendment in the Income Tax Ordinance 2001 through Finance Act 2018.

Obtain an NTN Number(National Tax Number) this number is mandatory to become a tax payer in Pakistan.

You can easily obtain an NTN number by visiting a your legal adviser or through online process by visiting FBR website and making a request. Go to the site and then go to the Registration for Unregistered Person tab. It is a simple form. After filling it, NTN generates.

NTN number takes approximately a few hours and you will have a unique NTN number at your disposal. IRIS Registration. Go to fbr website and go to the IRIS tab. From there register yourself for e-enrollment.

Once registered you will get a confirmation on your email specified.

Then log onto IRIS and electronically fill in the data. You need to have all the relevant tax content available.

Once you submit all the data, IRIS will confirm that you have now submitted.

After successful submission, you get an email confirmation. Later you are active on the ATL listing.

You can validate that through logging on and entering your NTN or CNIC.

VERIFICATION THROUGH ONLINE PORTAL

The ATL status check allows you to confirm your Active Taxpayer status.

CHECK ACTIVE TAXPAYER STATUS BY SMS

Check Individual’s Active Taxpayer status by SMS through the following procedure:

Type "ATL (space) 13 digits Computerized National Identity Card (CNIC)" and send to 9966.

Check Active Taxpayer status of AOP and Company by SMS through the following procedure:

Type "ATL (space) 7 digits National Tax Number (NTN)" and send to 9966.

Check AJ&K Active Taxpayer status by SMS through the following procedure:

For Individual, type AJKATL (space) CNIC (without dashes). Send it to 9966.

Having NTN AJKATL (space) 11 digit NTN (without dashes). Send it to 9966.

CHECK ACTIVE TAXPAYER STATUS BY DOWNLOADING ATL

You can also download ATL from:

Active Taxpayer List (Income Tax)

The Active Tax Payer's List of AJK is to be considered at par with the ATL (Income Tax) after amendment in the Income Tax Ordinance 2001 through Finance Act 2018.

According to the FBR withholding taxes regime in one or the other way is part of tax system ever since imposition of direct taxes by the governments and taxpayers on two scores;

To the government, provides revenue regularly throughout the year for its expenditure and operations.

To the taxpayers, provides an opportunity to discharge their obligations in manageable installments.

WITHHOLDING TAXES IN PAKISTAN

INCOME TAX

Withholding is an act of deduction or collection of tax at source, which has generally been in the nature of an advance tax payment. It is an effective mechanism and important/timely source of revenue. Their contribution is about 41 percent of total direct tax revenues. Increase from Rs.5(b) in 1991 to above Rs 422(b) in 2012 speaks of exponential growth and consequential heavy reliance on withholding taxes in Pakistan. Under the repealed Income Tax Act, 1922, tax was deducted from two main sources of income; namely, salaries and interest on securities. Over the period of time, Withholding Tax net was extended, by steadily introducing different Provisions in the Tax Laws. The repealed Income Tax Ordinance, 1979, brought in all the provisions of the Income Tax Act, 1922. However, in the 1990s, withholding tax net was expanded extensively by providing for withholding tax on a wider variety of transactions and making most of them presumptive. Provisions of the Income Tax Ordinance, 2001, are more or less the same, except for a few changes and additions. Important withholding provisions relate to salary, imports, exports, commission and brokerage, dividend, contracts, profit on debt, utilities, vehicles tax, stock exchange-related provisions and non-residents, etc., with varying rates.

SALES TAX

Sales Tax Act of 1990 also provides for mechanism of Withholding. Vide SRO No. 660(1)/2007 dated 30th June 2007 special procedure under the title of Sales Tax special procedure (Withholding Tax) Rules 2007, was introduced. Though within the Sales Tax structure share of Withholding Tax is quite minor and its scope is limited only to five types of Withholding Agents. But still there is further room for broadening its base.

Filer

The person whose name is appearing in the list as an "Active Tax Payer" issued by the Federal Board of Revenue shall b considered as a filer; also a person holding a "Taxpayers' Card".

Non-Filer

The person whose name is not appearing in the list as an "Active Tax Payer" issued by the Federal Board of Revenue shall b considered as a non-filer. Moreover, non filer pays more withholding taxes under Income Tax Ordinance 2001 through Finance Bill (2014-15).

Hence, in order to find your own National Tax Number, all you have to do is visit FBR Online NTN/STRN Inquiry and follow these steps:

Click on "Online NTN/STRN Inquiry" option from the the left sidebar.

Select your relevant option from the drop-down.

Provide your respective "Registration No" in registration field. (This is a number that you received when you submitted your request to get a National Taxation Number.)

Provide your "CNIC" in the cnic feild.

Provide captcha against "Captcha" feild.

After Providing information click "Submit" button.

If the information is valid it shows the results while on the other hand it show error/ invalid information/ no record found.

National Tax Number (NTN) is a number used by the government of Pakistan as a means of tracking its citizens, permanent residents, and temporary residents for the purposes of work, taxation, government benefits, health care, and other governmentally-related functions.

No, CNIC and NTN were different numbers but FBR has announced that from the fiscal year 2018-19 both will be same.

The announcement to apply CNIC as NTN number from next fiscal year 2018-19, the Federal Board of Revenue (FBR) all sets to utilize the data of utility companies for broadening of tax base, it is learnt. Federal Board of Revenue has said that NADRA issued CNIC numbers will become NTN (National Tax Number) for all Pakistanis and anyone submitting tax returns can use his/her CNIC in place of NTN numbers.

FBR has the responsibility for (i) formulation and administration of fiscal policies, (ii) levy and collection of federal duties, taxes and other levies, and (iii) quasi-judicial function of deciding taxation cases and appeals.

FBR has two major wings: the Inland Revenue & Customs.

Organization type: Government agency

Jurisdiction: Pakistan

Recent Blogs