ATL is short for Active Taxpayers List. You have to file your taxes timely to appear on the ATL.

What is the LAW? 

1. Under Section 2(23A) of the Income Tax Ordinance, 2001, Filer means a person whose name appears in the Active Taxpayers List (ATL), maintained under powers derived from Section 181A of the Income Tax Ordinance, 2001 
2. A person’s name is included in ATL if the person has filed return u/s 114 or a statement u/s 115. 
3. In case of a company or and AOP where incorporation or formation date is after 30th June relevant to the tax year and hence return is not yet due to be filed, the name of the company or AOP shall be included in ATL 
4. An ATL published in a financial year is valid from the date of publishing to the last day of February next. This means that ATL will remain based on the returns for Tax Year 2018 up to 28.02.2020 
5. ATL is updated once a week, every Sunday at 2400 hrs 

What is the PROCESS? 

To be included in ATL and be a filer, a person has to file return u/s 114 or statement u/s 115 (e.g. before 28.02.2018, return / statement for Tax Year 2016 and from 01.03.2018 onward, return / statement for Tax Year 2017 needs to be filed). 

Source: FBR

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