KARACHI / ISLAMABAD — The Federal Board of Revenue (FBR) has allowed late tax filers to join the Active Taxpayer List (ATL) without paying the Rs. 25,000 surcharge, provided they agree not to purchase or acquire property for six months.
It requires individuals filing their income tax returns after the due date or extended deadline to submit an undertaking through Form ATL-U. FBR introduced the facility through SRO 2097(I)/2026 issued on Tuesday, amending the Income Tax Rules 2022. Under the undertaking, individuals must agree not to purchase, acquire or obtain ownership or beneficial interest in any property for six months from the date they submit the form.
Those who meet this condition can have their names included in the ATL without paying the surcharge normally charged for late filing. The six-month restriction will begin on the date shown on the electronic acknowledgement issued by FBR’s IRIS system after successful submission of Form ATL-U. FBR can verify whether individuals have followed the undertaking using information available with the tax department or obtained from government agencies, property registries, financial institutions and other lawful sources.