Guides / Active taxpayer list / Late filer and the ATL surcharge

Late filer and the ATL surcharge

Updated Sep 26, 2026 · TaxGuide

Filing the return is not always enough to appear on the Active Taxpayer List. If the return goes in after the due date, or after the extended date, section 182A of the Income Tax Ordinance charges a surcharge before the name is put back on the list.

What you will see

Until that surcharge is paid, IRIS usually shows the person as not active. The weekly file on Check ATL status simply does not contain the number. It does not print the words “late filer.”

After the surcharge is paid, FBR adds the person on a later list. TaxGuide picks up the next weekly download. It will not update the minute the payment clears. Use IRIS the same day if a bank or a property deal needs the live status.

The amount of the surcharge is on the payment slip IRIS creates. Do not rely on a figure copied from another website. Rates in the Finance Act move.

What this is not

Inactive can also mean the return was never filed. No record means FBR does not have that CNIC or NTN at all. Those are explained in filer and non-filer.

The surcharge does not change the salary slabs. Those stay on the salary tax slabs page. The surcharge only decides whether the late return counts for the ATL.

FBR’s inclusion note is the official page to read beside this one.

TaxGuide.pk provides informational estimates based on the selected tax year and published rules. Verify final tax obligations with official sources or a qualified tax professional.