Active Taxpayers’ List will include those from AJK & G-B: FBR

ISLAMABAD: The Federal Board of Revenue (FBR) will include names of all taxpayers of Azad Jammu and Kashmir and Gilgit-Baltistan in the Active Taxpayers’ List (ATL) where the person is already on the ATL of the Azad Jammu and Kashmir Central Board of Revenue or Gilgit-Baltistan Council Board of Revenue.

In this regard, the FBR has notified an SRO.2423 (I)/2025 to issue draft amendments in the Income Tax Rules 2002.

According to the FBR’s notification, the name of such person shall be included in the active taxpayers’ list under section 181A of the Income Tax Ordinance, if his temporary or permanent address is in the Azad Jammu and Kashmir or, as the case may be, in the Gilgit-Baltistan;.

If his temporary and permanent addresses are in Pakistan, following procedure shall be adopted:

Extension applications: FBR clarifies timely filers remain on ATL

The Commissioner Inland Revenue, having jurisdiction over the case on the basis of his temporary address mentioned on the CNIC, shall verify the non-existence of any employment or business in Pakistan through IRIS after making inquiry and seeking undertaking from such person.

The concerned Commissioner of Azad Jammu and Kashmir Central Board of Revenue or Gilgit-Baltistan Council Board of Revenue, as the case may be, shall verify the employment or sole business existence in the Azad Jammu and Kashmir or the Gilgit-Baltistan through IRIS:

Provided that where the Commissioner Inland Revenue has any reason to believe that the person, whose name has been included in the ATL is liable to file return of income under section 114 of the Ordinance and the person does not comply with the notice under sub-section (4) of section 114 of the Ordinance, his name shall be removed from the active taxpayers’ list under section 181A of the Ordinance, the FBR added.

Copyright Business Recorder, 2025