ISLAMABAD: In a major development, Federal Board of Revenue (FBR) has included the names of taxpayers of Azad Jammu and Kashmir and Gilgit-Baltistan in the Active Taxpayers’ List (ATL). They were already on the ATL of the Azad Jammu and Kashmir Central Board of Revenue and Gilgit-Baltistan Council Board of Revenue.
In this regard, the FBR has notified an SRO17(I)/206 to amend Income Tax Rules 2002.
In case of a person on the active taxpayers’ list of the Azad Jammu and Kashmir Central Board of Revenue or Gilgit-Baltistan Council Board of Revenue, the name of such a person shall be included in the active taxpayers’ list under section 181A of the Income Tax Ordinance, notification pointed out.
READ MORE: Active Taxpayers’ List will include those from AJK & G-B: FBR
According to the notification, name of a taxpayer shall be included in the active list under section 181A of the Income Tax Ordinance, if his or her temporary or permanent address registered in AJ&K or G-B.
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 concerned taxpayer.
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:
The person, whose name has been included in the ATL is liable to file income tax returns under section 114 of the Ordinance, says FBR notification, adding, if such a person who does not comply with the notice under sub-section (4) of section 114 of the Ordinance, his or her name shall be removed from the active taxpayers’ list under section 181A of the Ordinance, the FBR added.
Copyright Business Recorder, 2026
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