The Federal Board of Revenue (FBR) has denied āActive Taxpayerā status to individuals who filed manual income tax returns for Tax Year 2024, raising concerns from tax experts over compliance with binding directives and internal regulations, according to a news report.Ā
Tax professionals say the decision runs contrary to directions issued by the Federal Tax Ombudsman (FTO) as well as FBR Circular No. 6 of 2025ā26, which acknowledged the position of manual return filers and provided regulatory relief.
According to experts, the circular explicitly extended the filing deadline for such taxpayers until November 30, 2025, under Section 214A, and instructed field offices to provide free legal and technical assistance to facilitate compliance.
Despite these provisions, manual filers have reportedly been blocked from attaining active taxpayer status. Experts argue that field formations have failed to implement both the FTOās binding directions and the FBRās own circular, resulting in the denial of statutory rights to compliant taxpayers.
They contend that the issue reflects administrative non-compliance rather than a technical or procedural lapse, with taxpayers facing penalties despite acting within the legal framework.
Tax experts have urged the FBR to immediately restore filer status for affected individuals and ensure uniform implementation of statutory orders, circulars, and ombudsman directives to prevent further disputes.



