A recent update from the Federal Board of Revenue provides relief for taxpayers who missed the October 31 income tax return deadline. Many individuals now face non-filer status, but the FBR has introduced a legal mechanism under Section 182A, subsection (3) of the Finance Act, effective July 1, that allows eligible filers to waive the standard Rs 25,000 surcharge.
Taxpayers can regain Active Taxpayer List status by submitting a formal undertaking directly to the Commissioner. This provision is particularly helpful for new National Tax Number holders and those who experienced procedural delays, enabling them to enjoy active filer benefits without the immediate financial burden.
A key condition accompanies the waiver. The taxpayer must solemnly declare on a Rs 300 stamp paper that they will not purchase any immovable property for the next six months. This includes residential houses, commercial buildings, or vacant plots of land. The declaration is a binding commitment to the Commissioner, and once approved, the individual's name is added to the ATL without paying the penalty.
If a taxpayer acquires immovable property within six months of submitting the undertaking, the affidavit becomes void effective the date of purchase. At that point, the full Rs 25,000 surcharge becomes payable, and the temporary exemption is revoked.
The FBR has digitised the process through the Iris tax portal. A dedicated ATL-U tab appears on the dashboard, where taxpayers can upload a scanned copy of the executed Rs 300 stamp paper undertaking. After the Commissioner reviews and approves the document, the system automatically updates the record, placing the applicant on the Active Taxpayer List.
This mechanism serves as a practical facilitation for everyday taxpayers across the board. It offers a legally sanctioned route for those who missed the filing deadline or registered their NTN later in the cycle to achieve active filer status lawfully and smoothly.
Contact information
Name: Choudry Mujahid Yasin ( CMY )
Phone: +923224929992 Whatsapp Available