''Active Taxpayer List'': FBR includes eight categories

The Federal Board of Revenue (FBR) has included eight different categories of taxpayers in the ''Active Taxpayer List'' to ensure compliance by filers of income tax returns, withholding tax statements, wealth statements, and quarterly income tax statements.
Sources told Business Recorder here on Wednesday that non-filers of returns and statements would not be able to conduct business with other persons following enforcement of the ''Active Taxpayer List''. The non-filers of statements and returns would not be able to clear their imports. The expenses for income tax will only be admissible if purchases are made from compliant taxpayers. Only taxpayers covered under the ''Active Taxpayers List'' will be able to participate in procurement tenders.
According to the FBR, these categories of income taxpayers have been included in the list from January 1, 2011. The Board would publish ''Active Taxpayer List'' comprising different categories of taxpayers. It includes filers of the return of income/statement u/s 114 and 115 of the Income Tax Ordinance 2001, filers of wealth statement u/s 116, filers of return u/s 143 and 144 of the Ordinance 2001 and filers of statement of tax deduction u/s 165 of the Ordinance 2001. The ''Active Taxpayer List'' would also cover those persons and withholding agents who are involved in deducting the tax at source and depositing the same in the national exchequer. Other categories of taxpayers include the advance taxpayers and persons responding to the notice issued by the commissioner of Inland Revenue and filers of any other statement prescribed by the board.
Initially, all compliant taxpayers, meeting the laid down criteria, will be included in the ''Active Taxpayers List'' (ATL). These are e-filers of return of income/statement u/s 114/115 for Tax Year 2009; e-filers of Annual Employer Statement on deductions made u/s 149 of the Income Tax Ordinance 2001, for tax years 2009 and e-filers of Annual Withholding Tax Statement u/s 165 of the Income Tax Ordinance 2001, for tax years 2009.
It also includes employees whose annual income is Rs 500,000 and above (as reported by their employers) and e-filed their income tax returns for tax year 2009. The criteria used by any other department of FBR like Sales Tax, Federal Excise and Customs would also be used for including the taxpayers in the ''Active Taxpayers List'', sources added.