FBR Active Taxpayers’ List Update for AJK and Gilgit-Baltistan
The Federal Board of Revenue has introduced an important policy change through the FBR Active Taxpayers’ List Update, bringing taxpayers from Azad Jammu and Kashmir and Gilgit-Baltistan directly into the federal Active Taxpayers’ List.
This step connects regional tax systems with the federal framework and ensures that eligible individuals receive equal tax status recognition across jurisdictions.
FBR Active Taxpayers’ List Update
Key Takeaways
- AJK and GB taxpayers gain federal ATL recognition
- No duplicate registration required
- IRIS-based verification ensures compliance
- Encourages documentation and fairness
The authorities implemented the decision through an amendment to the Income Tax Rules 2002, strengthening coordination between federal and regional tax authorities. It mainly benefits individuals who are already compliant with tax laws in their respective regions.
- Inclusion applies to registered taxpayers of AJK and GB
- Based on existing presence on regional ATLs
- Linked with federal tax law provisions
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Legal Basis and Notification Details
The FBR Active Taxpayers’ List Update has been notified through SRO 17(I) 206, which formally amends the Income Tax Rules 2002. This notification allows automatic inclusion of certain regional taxpayers into the federal ATL under Section 181A of the Income Tax Ordinance.
Through this amendment, the FBR aims to remove administrative gaps that previously caused unequal treatment of taxpayers. The rule provides clarity and legal backing for cross-regional tax recognition.
| Key Reference | Legal Provision |
|---|---|
| Notification | SRO 17(I) 206 |
| Relevant Law | Income Tax Rules 2002 |
| Applicable Section | Section 181A |
Eligibility Criteria for Inclusion
Under the FBR Active Taxpayers’ List Update, any person already listed on the ATL of the AJK Central Board of Revenue or the Gilgit-Baltistan Council Board of Revenue qualifies for inclusion. This applies when the individual’s temporary or permanent address is register in AJK or Gilgit-Baltistan
The policy ensures that compliant taxpayers are not require to go through repetitive registration processes at the federal level. It also encourages better tax documentation across regions.
- Must appear on regional ATL
- Address linked to AJK or GB
- CNIC-based identification used
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Verification Process for Dual Address Holders
Special verification applies to individuals who maintain addresses both in Pakistan and in AJK or Gilgit-Baltistan. In such cases, the Commissioner Inland Revenue verifies the individual’s status through the IRIS system after conducting an inquiry.
This verification confirms that the person does not have employment or business activity in Pakistan. An undertaking from the taxpayer is also obtain to ensure transparency and compliance.
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| Authority | Verification Responsibility |
|---|---|
| Commissioner Inland Revenue | No employment or business in Pakistan |
| AJK / GB Tax Authority | Employment or sole business in AJK or GB |
Conditions for Removal from ATL
The FBR has clarified that inclusion under this policy does not grant permanent ATL status. If later evidence shows that the individual is required to file an income tax return under Section 114 and fails to comply, their name can be removed from the ATL.
This condition ensures that the FBR Active Taxpayers’ List Update supports compliance rather than exemption. It reinforces accountability even after inclusion.
- Applicable under Section 114
- Removal after non-compliance
- Issuance of legal notice required
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Purpose and Impact of the FBR Active Taxpayers’ List Update
The main objective of the FBR Active Taxpayers’ List Update is to integrate tax records across Pakistan, AJK, and Gilgit-Baltistan. It promotes consistent treatment of taxpayers while improving data sharing between authorities.
In the long term, this step is expected to strengthen tax administration, reduce duplication, and enhance trust in the taxation system. It also simplifies tax status verification for individuals operating within regional boundaries.
- Improved record integration
- Equal treatment of taxpayers
- Enhanced transparency
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FAQs
Who is eligible under the FBR Active Taxpayers’ List Update?
Taxpayers already listed on the ATL of AJK or Gilgit-Baltistan qualify. Their address must be registered in those regions.
Does this update remove the need to file tax returns?
No, return filing is still required where applicable. Non-compliance can lead to removal from the ATL.
What system is used for verification?
The IRIS system is used by federal and regional tax authorities for verification.
Can a person be removed after inclusion?
Yes, removal is possible if legal filing obligations are not met under tax law.
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