Tax & Registration
Filer vs non-filer in Pakistan: what you pay more in 2026-27
Non-filers pay 10.5% to 18.5% tax on buying property against 1.25% for filers, 11.5% vs 2.75% on selling, and double on bank profit. Full table, tax year 2027.
Tax & Registration · Business & Trade
How to check filer (ATL) status by SMS and online
Send ATL and your CNIC to 9966, or check FBR's IRIS Online Verifications. What the income tax and sales tax lists mean and the new Rs 25,000 surcharge.
- SMS check
- ATL CNIC to 9966
- List updated
- Daily
- Late-filer surcharge
- Rs 25,000
- Cost to check online
- Free
Summarize it for me
AI Summary
To check if you're a filer, send ATL, a space and your 13-digit CNIC to 9966, or use the Active Taxpayer List check in FBR's IRIS Online Verifications. FBR updates the income tax list daily. If you filed on time you're on it straight away. If you filed late, you join only after paying a surcharge, which rose to Rs 25,000 for individuals from July 2026, unless you promise not to buy property for six months. Sales tax has its own separate list.
Send ATL and your 13-digit CNIC to 9966, or open Online Verifications on FBR’s IRIS portal and choose Active Taxpayer List (Income Tax). Both are free and need no login. If you’re on the list, you count as a filer. FBR updates the income tax list daily, so a return filed on time shows up straight away.
How do I check by SMS?
| Who | Send this to 9966 |
|---|---|
| Individual | ATL then a space and your 13-digit CNIC |
| Company or AOP | ATL then a space and your 7-digit NTN |
| AJ&K individual | AJKATL then a space and your CNIC without dashes |
FBR’s page documents this SMS for the income tax list only. It doesn’t say what the SMS costs or whether it works for the sales tax list.
How do I check online?
Go to iris.fbr.gov.pk, open Online Verifications (no login needed) and pick the list you want:
- Active Taxpayer List (Income Tax): whether someone is a filer
- Active Taxpayer List (Sales Tax): whether a registered business is active for sales tax
- Active Taxpayer List (AJK)
You can also download the full income tax list from FBR’s website. When we checked on 7 October 2026 it read “Updated on 07 Oct 2026”. FBR suggests clearing your browser cache first so you get the latest file.
The same checks are in FBR’s Tax Asaan app and IRIS profile inquiry.
When does my name appear on the list?
Since October 2024 (S.R.O. 1638(I)/2024), FBR updates the income tax ATL daily, not weekly or once a year.
- Filed by the due date (or the extended date): you’re added straight away.
- Filed late: you’re added only after paying the section 182A surcharge.
How much is the surcharge if I filed late?
The Finance Act 2026 raised the surcharge from 1 July 2026:
| Taxpayer | Before | From 1 July 2026 |
|---|---|---|
| Individual | Rs 1,000 | Rs 25,000 |
| AOP | Rs 10,000 | Rs 50,000 |
| Company | Rs 20,000 | Rs 1 lakh |
An individual can skip the surcharge by giving the Commissioner an undertaking not to buy property for six months. FBR hadn’t published the form for this undertaking when we checked in October 2026.
For what being off the list costs you, see filer vs non-filer.
What’s the difference between the income tax and sales tax lists?
The income tax ATL lists people and businesses that have filed their income tax return.
The sales tax ATL lists sales-tax-registered businesses that are active. A business drops off it if it is blacklisted or suspended, misses two sales tax returns in a row, files its income tax return late, or misses withholding statements. A new registrant who skips NADRA biometrics within a month is also taken off.
Being off the sales tax list is serious. The business can’t file import or export declarations, issue sales tax invoices or claim input tax, and its buyers get no input tax credit.
I’m not on the list. What now?
- Income tax: file the missing return on IRIS. If it was late, pay the surcharge or give the property undertaking. See how to become a filer.
- Sales tax: file the missing returns with any tax due. You’re restored only after your tax office recommends it following an audit or inquiry, and FBR issues an order.
More guides: Tax & Registration.
Questions people ask
How do I check filer status through SMS?
Send ATL, a space and your 13-digit CNIC to 9966. Companies and AOPs send ATL and their 7-digit NTN; AJ&K taxpayers use AJKATL. FBR documents this SMS check for the income tax list.
How long after filing does my name appear on the ATL?
FBR has updated the income tax ATL daily since October 2024. A return filed by the due date gets you on the list straight away; a late return only once the section 182A surcharge is paid.
How much is the ATL surcharge for late filers?
From 1 July 2026 it is Rs 25,000 for individuals, Rs 50,000 for AOPs and Rs 1 lakh for companies, up from Rs 1,000, Rs 10,000 and Rs 20,000. An individual can avoid it by promising not to buy property for six months.
What is the difference between the income tax and sales tax ATL?
The income tax ATL lists people who filed their income tax return. The sales tax ATL lists sales-tax-registered businesses that aren't blacklisted or suspended and file their returns and statements on time. FBR publishes them separately.
What should I do if I'm not on the list?
For income tax, file the missing return on IRIS and, if it was late, pay the surcharge or give the property undertaking. For sales tax, file the missing returns with any tax due, then apply to your tax office for restoration.
Sources
- Check Active Taxpayer Status, FBR (accessed 7 Oct 2026)
- IRIS Online Verifications, FBR (accessed 7 Oct 2026)
- Active Taxpayer List (Income Tax) download, FBR (accessed 7 Oct 2026)
- Active Taxpayer List (ATL) - Sales Tax, FBR (accessed 7 Oct 2026)
- Press release on S.R.O. 1638(I)/2024 (24 Oct 2024), FBR (accessed 7 Oct 2026)
- Finance Act, 2026, FBR / Gazette of Pakistan (accessed 7 Oct 2026)
- Sales Tax Act, 1990 (updated up to 07.05.2024), FBR (accessed 7 Oct 2026)
- Sales Tax Rules, 2006 (updated up to 31.10.2023), FBR (accessed 7 Oct 2026)