The Federal Board of Revenue (FBR) has included the taxpayers from Azad Jammu and Kashmir (AJK) and Gilgit-Baltistan (G-B) in its Active Taxpayers’ List (ATL), which previously only included taxpayers registered under the Azad Jammu and Kashmir Central Board of Revenue and the Gilgit-Baltistan Council Board of Revenue.
This change was formalised with the issuance of SRO 17(I)/206, amending the Income Tax Rules of 2002. According to the notification, any individual listed as an active taxpayer with the AJK Central Board of Revenue or the G-B Council Board of Revenue will now be included in the FBR’s national ATL, in accordance with Section 181A of the Income Tax Ordinance.
The FBR has outlined a verification process under the new amendment. The Inland Revenue Commissioner, based on the taxpayer’s temporary address, will verify the absence of any business or employment in Pakistan through the IRIS system, after confirming the details with the taxpayer. Similarly, the concerned Commissioners from AJK and G-B will also verify any business or employment activity in their respective regions.
Taxpayers added to the ATL are required to file income tax returns under Section 114 of the Income Tax Ordinance. Failure to comply with this requirement will result in removal from the ATL, as per the FBR’s notification.
