FBR allows late filers to join ATL without Rs25,000 surcharge

The Federal Board of Revenue has removed the Rs25,000 surcharge for late filers seeking entry to the Active Taxpayers’ List, Mettis Global reported on November 11. Under SRO 2097(I)/2026, issued a day earlier, applicants must submit Form ATL-U through IRIS and undertake not to obtain an ownership or beneficial interest in property for six months.

The restriction runs from the date shown on IRIS’s electronic receipt confirming the form was filed successfully. The FBR can verify compliance through tax records and information from other lawful sources; after giving the filer an electronic chance to respond, it can withdraw the benefit from the date of a breach, with ATL entry then subject to existing rules. The notification also changes the Income Tax Rules, 2002, and formalises a measure previously published in October.