The Federal Board of Revenue (FBR) has abolished the Rs25,000 surcharge for new tax filers, allowing them to join the Active Taxpayer List (ATL) without paying the additional fee, according to an FBR notification.
The exemption is conditional. Taxpayers must not buy or acquire any property for the next six months. Late filers seeking ATL inclusion will also have to submit an undertaking to the FBR.
New ATL-U form and electronic submission
To simplify the process, the FBR has introduced a new form, ATL-U, for the undertaking, the notification said. Taxpayers can submit it electronically through the FBR’s IRIS system.
Property restrictions and monitoring under the exemption
Under the arrangement, taxpayers are barred from purchasing or acquiring any immovable property for six months from the date they submit the electronic undertaking. The FBR will monitor property transactions during this period to check compliance.
If a taxpayer buys or acquires property during the restricted period, the surcharge exemption will be withdrawn, the notification said. Such taxpayers will then be included in the ATL subject to the applicable surcharge requirements.
