Fassee Ullah is a Corporate and Tax Consultant in Lahore, Pakistan.
Breaking News: The Tax Amnesty Program Gives You Yet Another Chance to Become a Filer
A new tax amnesty program, the Assets Declaration Ordinance of 2019, gives taxpayers yet another chance to declare their unreported assets and income without penalty. Until 30 June 2019, taxpayers can file and report previously unreported assets without surcharge or penalty. This new law is described more fully at the bottom of this article.
Earlier, the Tax Filing Date for 2018 Was Extended to 31 March 2019
Earlier it was announced that on 1st March 2019, all taxpayers who had not filed their returns on time for 2018 would become non-filers and lose all the benefits of being a "filer." However, in response to the demands of Pakistan's business community, the Government has extended the date for filing income tax returns for tax year 2018 till 31 March 2019. Previously, this filing deadline was 17 December 2018 (for individuals) and 31 December 2018 (for companies). This extension is a great chance for a taxpayer to become a filer.
Benefits to Expatriate / Non-Resident Pakistanis of Becoming a Filer and Joining the Active Taxpayers List
Why it is important for expatriate Pakistanis to file their income tax return in Pakistan
Expatriate Pakistanis often invest in real estate, stock exchange, saving schemes, mutual funds, and prize bonds. They also purchase vehicles and immovable properties. In order to make investments they also have to open an account and make certain transactions.
As per tax laws in Pakistan, any person who purchases a plot, house or vehicle has to pay double the amount of income tax at the time of purchase if he is not a “filer.”
A "filer" is a person whose name exists on the Active Taxpayers List (ATL) updated by the FBR on every Monday. The Active Taxpayers List is updated on the basis of income tax returns filed by the taxpayers. For example, if you file your tax return for tax year 2016 on Tuesday, your name will be included in the Active Taxpayers’ List on the following Monday. The list of active taxpayers is updated by FBR on Monday. There are complaints that banks' data is not updated until Tuesday, which is quite unfair.
So if you file your tax return, even if you are an expatriate/non-resident, you will receive the benefits of a filer and the tax will be reduced by more than 50%. For example, if you buy a plot valued at Rs.8.00 million, you will have to pay tax of Rs.320,000 if you have not filed your tax return, but if you are a filer, you have to pay just Rs.160,000. Similarly, on the purchase of a vehicle, the tax for a non-filer is double that paid by a filer.
The other big loss associated with non-filing of a return is that you have lost your claim of refund, as the taxes deducted on purchase of vehicle and immovable properties, in most of the cases, are adjustable. If you are a non-resident Pakistani, you are not liable to pay any tax on your income earned abroad. This means that while filing the return you can claim refund of tax paid on properties/vehicles.
As per tax laws in Pakistan, every owner of a plot measuring more than 500 square yard or owner of a property is required to file his tax return. If you have not filed your tax return, \you have violated the Pakistan tax laws.
Pakistan has double taxation avoidance treaties with many countries, which, in many cases, provide options for the persons to pay taxes in either of the countries. Tax rates in Europe and America are far higher than Pakistan's, so if you opt to pay taxes as per Pakistan Tax Laws, you may get a tax benefit.
The Concept of Filer and Non-Filer Taxpayer in Pakistan
The primary condition for becoming a filer, under Pakistan's Income Tax Ordinance 2001, is that the taxpayer’s name should appear in the “Active Taxpayers List”. Section 2(23A) of the Income Tax Ordinance 2001 reads:
“Filer” means a taxpayer whose name appears in the active taxpayers’ list issued by the Board from time to time or is holder of a taxpayer’s card.”
This means that only taxpayers whose names appear in the Active Taxpayers List are considered "filers."
The Active Taxpayers List (ATL) is prepared by the Federal Board of Revenue and uploaded on the official website of the Federal Board of Revenue. Anyone can download the ATL from the following link:
Formerly, the Active Taxpayers List was updated on the 15th of every month. However, considering the problems faced by taxpayers, the Active Taxpayers List is updated weekly. At 12.00 every Sunday the list is updated and uploaded the next morning on Monday.
All banks, government departments and other withholding agents download the said list on a weekly basis and treat taxpayers as ‘filers’ and ‘non-filers’ according to this list.
How to Know That You Are a Filer and Your Name is on the Active Taxpayers List (ATL)
You can check whether you are a filer or non-filer by:
a. Downloading the list from the FBR website.
b. Typing ATL and after one space your CNIC No. (without dashes) and sending it to 9966. In a minute you will receive a message from 9966 that your name is that of an active taxpayer. For example write "ATL 3520211111111".
c. Visiting the official website of e.fbr.gov.pk and from "Search Taxpayers" tab selecting "Active Taxpayers(IT)". In the new window type your CNIC No. and the image and press the button "Submit". You will know your status.
How to Become an Active Taxpayer and Filer
If you want your name and NTN/CNIC to appear in the Active Taxpayer List, you have to submit your last income tax returns. Persons who have not submitted their returns for tax year 2014 have been dropped from the list. However, if they file their return, their name should appear on the Active Taxpayers List uploaded on the website of the Federal Board of Revenue on the appropriate morning.
If you file your return on Saturday, September 19, 2015 for tax year 2015 by using the online facility of FBR, your name will appear in the version of the Active Taxpayers List available on the FBR’s website on Monday, September 21, 2015. Those who file manual returns always find themselves in trouble. Submitting the return online is easier and more convenient.
This is the position that is available in the statute book. However, there are many cases where taxpayers who filed income tax returns manually for tax year 2014 well within the time limit, did not have their names appear on the Active Taxpayers list. They were not legally required to submit the return online. The Federal Board of Revenue should take necessary action to address this grievance of bona fide taxpayers.
Disadvantages of Being a Non-Active Taxpayer and Non-Filer
If your name appears in the active taxpayers list, you will be treated as a ‘filer’ and pay lower withholding taxes. Some specific advantages are given below:
- You will not be subjected to the withholding tax of 0.3% on all banking transactions (which will be 0.6% after 30.09.2015). This tax is different from the tax mentioned in No.5 below.
- You pay 50% less tax on the purchase of vehicles and immovable properties.
- You pay 50% less token tax.
- On dividends, filers are charged tax @ 10% and non-filers @ 15%.
- On cash withdrawals of more than Rs.50,000, the rate for filers is 0.3% and for non-filers 0.4%.
- On winning a prize or prize bonds you have to pay more tax if you are a non-filer and not an active taxpayer.
Taxpayers should file their returns well within the statutory time period so as to avoid any penal action, as there are heavy penalties for non-filing or late filing of return. It may be noted that in case of late filing the penalty is equal to 0.1% of the tax payable for each day of default subject to a maximum penalty of 50% of the tax payable, provided that if the penalty worked out as aforesaid is less than twenty thousand rupees, or no tax is payable for that tax year, such person shall pay a penalty of twenty thousand rupees. This means that the minimum penalty is Rs. 20,000.
Easy Steps to Become an Income Tax Filer (Active Taxpayer)
In order to become a filer and included in the active taxpayers list (ATL), a person needs to know if they already have an NTN or not. Even if you have never applied for an NTN, the FBR system may show you as a registered taxpayer, as the FBR often obtain data from different organizations and assign an NTN to a persons on their own.
1. To find out if you have an NTN, visit this website and put in your CNIC number.
2. If you don't have the NTN then visit this website and get yourself registered under Registration for Unregistered Person. Fill in the simple form and follow the procedure to log into the IRIS system.
3. You will find "Registration Form" in the draft folder. Complete the form and submit it. You will get your NTN in an hour or so.
4. After getting the NTN you will have to submit your tax return for tax year 2017 to become a filer.
5. Persons already having an NTN but no username and password for the IRIS system are required to obtain the same by clicking on the link "E-Enrollment for Registered Person."
6. After obtaining the username and password you will be able to submit your tax return for 2017 and you will be a filer on the next coming Monday. This means that if you have filed your return on 8th March 2018 (Thursday), you will be filer as per FBR data by 12th March 2018 (Monday). However, the Banks update their list on Tuesdays and Wednesdays. The FBR should change to a sysstem where they update the lit of active taxpayers daily, to prevent inconvenience to their clients.
Common Queries from Persons Wanting to Become Filers/Active Taxpayers
1. Can a government official having income less than Rs.400,0000 become a filer?
Answer: Yes, of course. A Government official whose income is less than the taxable limit can also become filer.
2. Can a salaried person who did not have an NTN number after the 2018 budget become a filer?
What would be the status of a salaried person who was paying tax from his salary but did not have an NTN number after budget 2018, when the threshold is increased to Rs.1,200,000. Now how he can become a filer?
In Budget 2018 the Government has increased the taxable limit from Rs.400,000 to Rs.1,200,000. This amendment in Income Tax Law is applicable on the income earned after 01.07.2018. This means, for tax year 2018 the limit for taxable income is Rs.400,000 and it will be Rs.1,200,000 at the time of filing of return for 2019. Whatever your income is, you can file a tax return. Even a person having no source of income in Pakistan can file tax return. Such house wives and expatriate Pakistanis file their return to get the benefits of a filer.
A person who is earning below the taxable limit income can file a return. For example if your return is Rs.360,000 you can file a return declaring income of Rs.360,000 without payment of any taxes.
3. What are the initial requirements for starting the process of filing your return?
Answer: Filing a tax return is a cumbersome job. You may wish to acquire services of a professional like us. A professional will need the following details/data to make you a filer:
- Scanned copy of your CNIC
- A cell No. of any Pakistani network. It is not necessary that the No. is in your name. It may be a No. of your family member of your friend (Not used before for getting NTN).
- Total salary earned during the period 01.07.2016 to 30.06.2017.
- Your bank statement/(s) for the period 01.07.2016 to 30.06.2017
- Certificates from your bank branches indicating the tax deductions they made during 01.07.2016 to 30.6.2017.
- Details of assets, owned by you as on 30.06.2017 e.g. value of shares, purchase cost of properties and vehicles etc.
4. How long does it take to become a filer?
Answer The Active Taxpayers List (ATL) is updated every Monday. So if you want to become a filer, file or get your return filed prior to 12.00 P.M. Sunday.
New: Tax Amnesty Scheme 2019 for Pakistani nationals (Assets Declaration Ordinance 2019)
The Federal Cabinet has approved the tax amnesty scheme under the title "Assets Declaration Ordinance 2019". This Ordinance will be promulgated with the approval
The Government of Imran Khan has announced its Tax Amnesty Scheme. Salient features of the Tax Amnesty Scheme 2019 under the title “Asset Declaration Ordinance” are as follows:
Its purpose is to legalize the assets, income, expenditures and sales which were not disclosed to the Federal Board of Revenue and on which tax has not been offered. If a Pakistani National has huge assets worth millions of rupees but has not declared the corresponding income against these assets, he can benefit from this tax amnesty scheme. Persons can benefit who have filed income tax returns/wealth statements but have not declared the income/asset/expenditure incurred. An undeclared asset means any asset which is not declared or whose value is understated and it also includes Benami assets.
Types of Assets Covered by the Amnesty Scheme
The scheme overs both foreign & local movable and immovable assets owned by a Pakistani, undeclared sales, expenditure and income. The following types of assets are covered:
- Those of a person who is not registered with income tax and has acquired certain amount of properties.
- Those of a person who is registered with income tax but his income does not match with his properties/assets. For example, if the properties’ worth is Rs.20,000,000 and his income declared for the last five years is just Rs.5,000,000, the person is required to file declaration under this scheme.
- Any asset whose value has been declared at a lower price.
- Property is purchased from a gift received in cash and not through proper banking channesl.
- Properties bought by overseas Pakistanis using funds not transferred to Pakistan through proper banking channels.
- Sales which were not declared.
- Expenditures which were not declared.
If an overseas Pakistani has routed his income through proper banking channel and acquired the assets out of this money, he is not required to file declaration under this scheme, simply for the reason that he has not filed wealth statement as non-resident Pakistanis are not required to file wealth statement.
Undisclosed assets acquired till 30.06.2018 are covered under this tax amnesty scheme. Banami assets acquired till the date of filing of declaration are covered.
The benefit of this scheme shall be available in the cases where the notices have been issued by the Officers of FBR or even order is passed and matters are pending in appeal before the Commissioner (Appeals) or Tribunal. Where no appeal is filed, the person can pay the outstanding demand without payment of default surcharge and penalty.
Valuing of Assets
- Valuation of an immovable asset for Tax Amnesty Scheme shall be made by enhancing the value of the asset by 50% as compared to the FBR rates specified by FBR for different localities. For example, if the value of the asset as per FBR rates is Rs.10,000,000, it should be taken at Rs.15,000,000 for the purpose of this scheme and tax @ 1.5% shall be paid on this asset. However, this scheme is silent with regard to immovable assets acquired on installments. What would be the treatment in such cases? Whether the FBR/DC rates should be adopted that was prevailing at the time of purchase of property or at the date of filing of declaration? It needs clarification.
- In cases where no FBR rates are available for remote areas, the value of assets described by DC should be enhanced by 50% and tax @ 1.5% shall be paid on these assets.
- Construction value shall be determined as the FBR/DC rates, as the case may be.
- All other assets, local or foreign, shall be valued at the fair/open market value at the time of filing of declaration. In case of foreign assets, the rate of exchange shall be taken that is prevailing at the time of filing of declaration.
- A person can enhance the value declared in earlier declaration of undisclosed assets, If a person is satisfied that the value declared for 2018 is correct, no action is required under this Tax Amnesty Scheme, 2019.
Deadlines Under This Scheme
To avail the benefit of this Tax Amnesty Scheme, the tax has to be paid by 30.06.2019 and no tax credit of earlier refunds/tax deductions shall be available. This means, if a person purchased a property of Rs.10,000,000/- on which tax @ 1% is deducted at Rs.100,000, at the time of purchase, the credit if the tax deducted at source shall not be available.
After the deadline, i.e. 30.06.2019, the benefit of this scheme can be availed by filing declaration along with payment of principle amount of tax and default surcharge as prescribed under this Amnesty Scheme.
Payments Under the Amnesty Scheme
The tax in respect of foreign assets shall be paid in foreign currency. In case of cash declaration of foreign currency, the same has to be deposited in bank account and evidence in this context should be enclosed with the declaration.
In case of short payment of tax or default surcharge the benefit of this scheme will not be available and it would be considered as if no declaration under this scheme was filed.
Though the benefits of this scheme in the shape of reduced rates of tax are not available in the cases where the assessments finalized by the Inland Revenue Officers have attained finality, in such cases the persons can pay tax of principal amount without payment of default surcharge and penalty.
Such assets, income, expenditure or sales, in respect of which Declaration is filed under this Tax Amnesty Scheme, the person is entitled to declare the same in his income tax return/ wealth statement. This means that the date of filing of return/wealth statement shall be extended but no notification/circular till date.
Conditions for Using the Amnesty Scheme
The conditions for using this scheme are:
- The tax shall be deposited along with the Declaration. The tax in respect of foreign assets shall be paid in foreign currency as per rules made by State Bank of Pakistan.
- In case of cash, the same should be deposited in bank and it should remain in the bank account till the last date of filing of declaration.
- In case of foreign currency, the same should be deposited in foreign currency account and should remain in bank till 30.06.2019.
- This Tax Amnesty is not for:
- Public Officer bearers e.g. government officials, MPAs/MNAs etc.
- Public Limited companies.
- Any amount acquired from any criminal offence/fraud.
- God/precious stones, bearer prize bonds, bearer shares/securities etc.
- Proceedings pending in High Court/Supreme Court.
- The particulars of this declaration shall be confidential.
- Mis-representation of any fact will make the declaration as void and it will be considered as it has not been filed at all.
- The tax rates in respect of undisclosed cash/movable assets/expenditure is 4% of the value.
- Value of domestic immovable properties shall be tax @ 1.5% subject to enhancement of value by 50%.
- In case of foreign liquid assets the rate of tax is 6%.
- In respect of undisclosed sales the rate of tax is 2%.
The rate of default surcharge shall be:
- If the declaration is filed by 30.06.2019 = 0%
- If the declaration is filed by 30.09.2019 = 10%
- If the declaration is filed by 31.12.2019 = 20%
- If the declaration is filed by 31.03.2020 = 30%
- If the declaration is filed by 30.06.2020 = 40%
Why You Should Take Advantage of the Tax Amnesty Scheme 2019
- If you don't, a higher rate of tax shall be applicable. For example, on the concealed income of Rs.10,000,000 the tax payable is Rs.2,080,000 + 100% penalty, whereas under the Tax Amnesty Scheme, you just have to pay Rs.400,000 in cash of cash and in case of immovable property, the rate is even lesser. This means that almost 90% reduced rates are applicable.
- You will get peace of mind and will be able to give more time to your business.
- You will avoid unnecessary litigation and issuance of notices by FBR.
- Contributing towards the national exchange is your national duty.
A spotlight on Tax Amnesty Scheme 2019
Presentation on Tax Amnesty Scheme
This article is accurate and true to the best of the author’s knowledge. Content is for informational or entertainment purposes only and does not substitute for personal counsel or professional advice in business, financial, legal, or technical matters.
Naseer Ahmed on October 01, 2019:
Hi I have made mistake while entering data and submitted, is there any way to correct or cancel my registration or refresh my IRIS account?
maliha on September 28, 2019:
"This is not a valid evidence of being a "filer" for the purposes of clauses (23A) and (35C) of sections 2 and 181A."
i am getting this on my print ackowledgment slip
Tax Consultants on August 30, 2019:
For Filing of Tax Returns or any other Corporate/Individual matter related to FBR or SECP Contact 0305-4077743
shahroz Shahid on August 22, 2019:
Hi i am Shahroz I had employed last year from feb 2018 to april 2018 in lahore at 40000 pkr per month them from may i got job in abu dhabi and then came back in december and since then i was unemployed and now just got a job in rawalpindi from 1st july 2019 how can i be a filer my age is 27.
Anum on August 22, 2019:
I have to file tax returns for my father. He is retired since 2004 and filed his last return in 2007.
Since which year do we need to file his returns from? Is it acceptable if we file from 2016 onwards? Thank you in advance.
Faizan on August 18, 2019:
Is there any reduction on tax for filer on mobile phone import?
Shahrukh Islam on June 25, 2019:
Dear I am non Resident Pakistani and Since last 10 years i am in UAE and coming pakistan for 15 days or 1 month every year. in 2018 as per advice of one of my friend i registered my account and NTN on FBR website which later i realized i did not required to do as Non Resident Pakistan. Now in January Income tax department issue notice for (114(4) (Notice to file Return of Income for complete year)) which i see today on June 25th 2019 when i login to my account. Now my question is how to reply to that notice and what to write as i am non resident pakistani and i have no bussiness or source of any income in pakistan. Only i have 2 House of 120 yards (Family living in that hosue) and 1 plot (Not leased still with builder). No Car no any other property. did i have to fill the statment of return or not.
Fassee Ullah on June 24, 2019:
Use SIM of some of your relative living in Pakistan
Nasir on June 24, 2019:
How can one become a filer if he is not living in Pakistan and has no active sim?
Fassee Ullah (author) from Pakistan on June 20, 2019:
Yes we offer consultancy services. My phone No. is 03454258240
Fassee Ullah (author) from Pakistan on June 20, 2019:
Dear Usman Sharif
You may declare the plots in your mothers name in your income tax return/wealth statement. No need to avail the present scheme of Amnesty
Hameed on June 19, 2019:
I am a senior citizen and have been retired since 2004, and I have filed my returns upto 2004. After that I haven't filed returns.
How many years of tax return do I need to file now to become a filer?
Are you offering consultancy services? Thank you.
usman sharif on June 11, 2019:
I am expat in Gulf country, i send remittance through official banking channel and bought plot under my mother name. should I or my mother declare this property?
Muhammad Aamir on June 07, 2019:
Will share be declared at cost or Market value if we are filing wealth tax statement for first time
Sajid on June 06, 2019:
Can any body please tell process for registration for overseas perso.
Fassee Ullah (author) from Pakistan on June 03, 2019:
Dear Mr. Tahir,
You are right. The properties that are covered under amnesty are those which are acquired from the money on which tax was not paid. For example, if you own properties worth Rs.10 million and income for the years was not more than Rs.600,000, this means that the assets are acquired form the untaxed money. In such cases, the properties should be declared for amnesty. For further details, you may call me or send your detailed query. My contact details are: Cell No.0332-4112278 and email address: firstname.lastname@example.org
Appeal has to be filed against the tax demand of Rs.108,000, Please contact me for this purpose.
Zain on May 29, 2019:
My father is a active tax filer.....but we have no such a huge bank account or property ....he is a small farmer having a land only 17 acres he showed his agricultural income about 950000/ per year n got a chalan from income tax department Punjab of 108000 rs which is very shocking plz help us and guide us
Tahir on May 28, 2019:
waiting reply from Faseeh Ullah from Lahore. Im not in UAE or Middle East.
Tahir on May 27, 2019:
Mr. Faseeh..Just saw your forum and found it quite helpful. I'm an NRP having Real Estate properties and National Saving investments e.g Behbood and Pensioners in Pakistan all in my name . I retired in Pakistan over 20 years before and moved out.To become a filer now do I have to simply file a tax return only without assets statement or what else? All assets are legal and in my name. What is the scope of recent Amnesty scheme because; its mainly for the declaration of benami or illegal assets. Shed some light please.Thanks
Syed nazeer on May 24, 2019:
It's so nice of this author to walk us through all the complications of becoming a filer and making it look so easy.thanks again.
mahfooz alam on May 19, 2019:
I want to become a file. Which documents will be required for the said purpose
M. on May 14, 2019:
What opportunity for new or late filer to became a filer after 30.04.2019.Is any chance to pay panilty to become filer
Sohail Bin Rafiq Bhatti on April 27, 2019:
Please send me the farm which makes me for tax filing
Haider Ali Awan on April 26, 2019:
I am overseas Pakistani and living in saudia upto now since 2004 and i purchased some little little plot in Pakistan from my savings 40 lakh total i invested. I have become filer and what should i habe to do. Please some one guide me. Thanks
M Areeb on April 26, 2019:
Apart from the obvious savings you get for becoming a filer, by claiming tax credits on transactions and utilities, you also pay lower amount of withholding taxes and also get to be a responsible citizen. Assuming that other people follow the same, the government will have more funds to invest and you get free healthcare, infrastructure and the lot.
Masood Anwer on April 25, 2019:
Please guide if a person sale property value more than 4 million can he register as filer. what will tax ratio. how process can be made
Tariq Rahim on April 17, 2019:
I m non resident and want to become filer. How I will declare myself as non resident in tax registration or tax return
Rizwana Agha on April 15, 2019:
I am a house wife, have one savings Account in my name which has around a million rupees from my jewelry sale My husband has gifted me his house , Do i have to file for tax , pl do answer as its urgent . Thnks
Talha Bin Tariq on April 05, 2019:
I have registered on iris this month. But i am not in active taxpayers list. Do i have to file a return?
Muhammad Hassan on March 11, 2019:
Hi. My online status appearing as active on till Feb 28, 2019. But after 28 feb it is showing inactive. What's the matter?
Dr Aquil on March 08, 2019:
How can I become filler after retirement from government service
Zeeshan Ahmed on March 07, 2019:
Sir, i have filed my tax returns on 25.02.2019 for the year 2017 & 2018 and become a filer showing my name in ATL as well on following Monday but suddenly i am excluded from ATL when i submitted my case to become a filer i fulfilled all codal formalities through my advocate and tax for the year 2019 will be due in September 2019, kindly tell me why my name excluded from ATL since i have filed my tax returns for the years 2017 and 2018
Samra on March 05, 2019:
I became filer on 14 feb 2019 and bought a car on 2 March 19. I’m unable to get my car registered. Anybody can help regarding registration??? As per new law I’m in active ATL
Marium Iqbal Patel on February 19, 2019:
If we sell our current house and buy another on my mother's name who is a housewife. Does she have to become a filer? Please reply
Fatima on February 18, 2019:
I am an overseas Pakistani residing in Canada. If I plan to purchase property in Pakistan do I have to be a filer?
Farhan on February 15, 2019:
I want my wife to be in ATP list as she is having a bank account in which I m sending remittances from abroad. She doesn’t have any property or business or any source of earnings, how I can complete the registration as it requires the above informations.
Fassee Ullah on February 12, 2019:
Dear Sajjad Bhai
The condition of registration of SIM on same CNIC has been waived of by the FBR.
Sajjad on February 12, 2019:
Does SIM have to be registered on my CIC ? On FBR website, it is mentioned "Registered on your CNIC"
Secondly, how overseas can become tax filer if we do not have SIM on my name/CIC ?
Fassee Ullah on January 25, 2019:
Mr. Muhammad A.
Please ensure that you are using Pakistani active SIM for this. If it is so, please try and try again. The FBR may respond not properly on some occasion.
Arslaan on January 23, 2019:
What if you paid all the tax of the property that was in your late father name . Then you transfer it to your name as gift registery , do you need to be a filer to get it transfer ? Or how can one become a register filer using the paid receipt of tax to taxation office ?
Muhammad A. on January 17, 2019:
I am overseas pakistani trying to e-enroll. I am getting verification message on email but not on my pakistani sim registered on my name. It is on roaming but still not getting any message on phone. As per instructions, I have send "msg" to 9966 but message failed. Please advise
Tayyab Waqas on December 22, 2018:
Sir, I've file my tax return as salary person for 2017-18 (1st time) on 15.12.18. How much time it will take to add me in ATL. Regards
AsimSanaNaik on December 18, 2018:
This is a very handy website for taxpayers
Fassee Ullah (author) from Pakistan on December 03, 2018:
You have to submit your tax return for 2017 as well to become a filer immediately otherwise on the basis of return for 2018 you have to wait till 1.3.2019
Ali Nawaz on December 02, 2018:
Sir i have submitted my tax returns on 26. 10.2018 but my name is still not in (atl) list what should i do?
Fassee Ullah (author) from Pakistan on December 01, 2018:
Mr. Fayyaz u don't have to file w.s
Fayyaz on November 30, 2018:
Hi I am living in Canada and have some rental income in Pakistan for which the withholding tax is paid.
Do I need to file the Wealth Tax reconciliation statement alongwith tax return for 2018?
Fassee Ullah (author) from Pakistan on November 28, 2018:
Yes Muhammad Faisal
Even if your income is not taxable you have to file tax return to become a filer.
Muhammad Faisal on November 28, 2018:
If I didn't fall in tax bracket does i am required to file nill return to become filer
Fassee Ullah (author) from Pakistan on November 22, 2018:
You will be active on 26.11.2018.
Afzaal Channar on November 22, 2018:
I have submitted my tax returns 2017-2018 on 21-11-2018, But fbr still shows me an inactive tax payer. How I become an active tax payer of pakistan
Mujtaba Roshan Awan on November 14, 2018:
I have submit my return through Iris but why I am not showing in the active tax payer list?Please guide me
Abdul Hameed on November 13, 2018:
MY FATHER WANTS TO BE A FILER BUT THE GUY IN INCOME TAX OFFICE TOLD HIME THAT U NEED TO FILL OUT 2 FORMS TO BECOME A FILER. HE ALREADY FILLED OUT ONE FORM WHAT IS THIS 2 FORM THING ?
Muh123 on November 12, 2018:
salam, just wondering if it is mandatory for overseas non-resident dual national to be filer? if not , it is still advisable to be filer? also do non-residents need to complete WS as well? can you please provide link to document/law that highlights this all.
will be thankful for you help.
Fassee Ullah (author) from Pakistan on October 28, 2018:
You may mention the property details just to provide address to FBR for correspondence. It is not necessary that the property is in your name.
I am stationed at Lahore (Mozang Chungi)
sidra on October 28, 2018:
i dont have property im living with my parents... do i have to add detail in property?
Kashif Mehmood on October 25, 2018:
I live in Saudi Arabia and has no property in Pakistan neither any income in Pakistan. Which Declaration Form (like Form 116 or Form 114) i should fill to become tax filer??
altaf hussain on October 23, 2018:
Are u stationed in Karachi ?
Alihasan7 on October 22, 2018:
I'm a salaried person and I filed my tax return online on 13 Oct'18 but my status is still showing as inactive on ATL.
Whay can I do to change my status on ATL.
JanjuaInfo on October 19, 2018:
@fasseullah , when we claim prize bonds prize money, they deduct income tax.. is it refundable/adjustable through our payroll or not ? if it is adjustable in pay, can you quote any fbr rule to tell my payrol ?
Fassee Ullah (author) from Pakistan on October 18, 2018:
Mr. Suhail: You may check Inbox for notice u/s 114(4). Click on it and then click on reply. New return for 2017 will open. Now you can prepare and submit that return.
Suhail on October 17, 2018:
I have submitted return for 2018. But I can not submit return for 2017 as every time I choose to create return for 2017, message flashes "Wrong Workflow". How can I file return for 2017.
Sohail on October 17, 2018:
I had been working abroad, in 2010 i retired & came back, i have 2 properties in which 1 is on rent, i have bahbood certificate, since 2010 i never did any job in pakistan. My expenses are from rent + bahbood munafa + time to time money from my son from usa, age 67, do i need become filer & how?
Sonya on October 16, 2018:
I have filed my tax returns last month but still ATL status says inactive
Fassee Ullah (author) from Pakistan on October 16, 2018:
Mr. Yasir Sheikh
You have to pay tax on rental income if it exceeds Rs.200,000 per year.
Mr. Irfan Iqbal
You are not required to attach documents but you can attach.
Yasir sheikh on October 16, 2018:
I am an overseas pakistani.i have few properties under my name since 2009 .
Out of which few properties are rental.that rental income is being used by my parents .my question is to become a filer i have to file atleast last 2 years tax returns.wat will happen to the existing properties?do i have to pay any tax aka money on them?
Irfan Iqbal on October 15, 2018:
I am overseas Pakistani. Do we need to attach documents like NICOP or tax assessment etc for the form 114(1) ,2017. If yes then how to do that I tried but system doesn't allow me to attach.
abid on October 14, 2018:
I'm an overseas Pakistani living in UAE since 2014. I want to support my sister for her studies in private medical college for MBBS. They are asking about wealth statement and income tax return. Please advise from where can i get wealth statement and income tax return.
Regards Abid Fiaz
Fassee Ullah (author) from Pakistan on October 12, 2018:
Dear WAjahat Khan sahib
If you submit your tax return today you will be filer coming Monday but you have to submit your return for 2016-17. On the basis of return for 2017-2018 you will be filer on 01/04/2019
Wajahat Ahmad Khan on October 12, 2018:
Hi Fassee Ullah,
I wanna know that I want to become a filer for the first time If I submit my return today for June 2017-July 2018 then in how many days or on what date I will become Filer?
Fassee Ullah (author) from Pakistan on October 11, 2018:
For 2017 you have to fill in the normal income tax return form u/s 114(1)
Zafar on October 11, 2018:
what about 2017??? I have not been residing in Pakistan since 2015
and also in 2017 there was no form for oversea Pakistanis
Fassee Ullah (author) from Pakistan on October 10, 2018:
For all resident Pakistan it is must to file wealth statement. However, non-resident Pakistanis having stay of less than 165 days in Pakistan are not required to submit wealth statement.
Fassee Ullah Imran on October 10, 2018:
If you are resident Pakistani, you have to submit wealth statement and if you are non-resident/overseas Pakistani you need not to submit wealth statement for 2018
Zafar on October 09, 2018:
Do I need to submit the wealth statements also to be a filer
Fassee Ullah (author) from Pakistan on October 08, 2018:
Dear Majid Bukhari plz email me at email@example.com details of your earning during 1.7.2016 to 30.06.2017 and 1.7.2017 to 30.06.2018. Fee vary case to case. I will email you after knowing the particulars.
Majid Bukhari on October 07, 2018:
My current status in inActive. I’ve ntn made in 2009 but never filed tax returns. Please advise and what is your fee ?
Fassee Ullah (author) from Pakistan on October 07, 2018:
You have to file your tax return for 2017 to become immediately otherwise on the basis of tax return for 2018 you will be filer on 1.4.2019
You may get your NTN on e.fbr.gov.pk in search taxpayers drop down by selecting NTN inquiry.
You have to file your tax return once in a year.
Kamal on October 06, 2018:
I have filled my return for 2018 on Tuesday 02 October 2018 and the system have processed the return but when I type ATL CNIC the status shown me inActive as on Sunday 07 October 2018
saqib999 on October 06, 2018:
I have registered on IRIS successfully and completed Registration form but I have not received NTN number. What should I do?
saqib999 on October 06, 2018:
کیا ایک فائلر کو ہر ہفتے ٹیکس ریٹرن فائل کرنا ہوتا ہے۔ یا کہ سال میں ایک ہی بار؟ میں نے نئی رجسٹریشن کی ہے اور آج ہفتے کے دن پچھلے سال ۲۰۱۷ کی ٹیکس رٹرن فائل کیا۔ اب آئندہ کے لیے مجھے ہر ہفتے جمع کروانا ہو گا یا کہ سال بعد؟
Atif Khan on October 03, 2018:
I want to know about should a person with an earning source outside of the country is required to file income tax returns? Like freelancer earning from working for US and European clients.
Tayyabah Khan on September 26, 2018:
After filing my tax return, the following message was received on my submitted declarations
"This is not a valid evidence of being a "filer" for the purposes of clauses (23A) and (35C) of sections 2 and 181A."
What does the message mean? What else should I do to become a filer?
Fassee Ullah (author) from Pakistan on September 26, 2018:
Do it by selecting first option of return u/s 114(1) as what you are selecting is a new form not available in 2017
saad on September 25, 2018:
I am trying to do it by normal procedure i.e.
114(1) (Return of Income filed voluntarily by non-resident Pakistan-origin person having no Pakistan-source income)
But as I enter year 2017 and select, it gives an error
Transaction not allowed, as work flow ruled has failed.
Aamir on September 24, 2018:
I file tax for the year 2018 how can i know that i have file my tax
Fassee Ullah (author) from Pakistan on September 23, 2018:
You have to file tax returns for 2017 and 2018 to become a filer. We can do it for in very nominal fee. Plz contact us 03454258240
muhammad saeed on September 23, 2018:
I am in UAE last 4 years before I was in PTCL I got VSS at that time I had NTN no but know it is not active.
As overseas Pakistani how we become filler, or what process we can use to buy vehicle and property.
Fassee Ullah (author) from Pakistan on September 21, 2018:
If the notice u/s 114(4) is not in inbox, then you adopt normal procedure by selecting form 114(1) from Declaration. You may also check Draft folder for finding your tax return form for 2017
saad on September 19, 2018:
in the inbox, it is appearing until 2016, but not 2017
Adnan on September 19, 2018:
Can you please let me know which tax return forms should be filed by non resident Pakistanis. I can see only one form 114(1) Return for non residents without Any source of income in Pakistan. Is this the only form NRP has to submit or also 116 statement of assets and liabilities needs to be submitted as well?
Appreciate your feedback, please
Fassee Ullah (author) from Pakistan on September 19, 2018:
Dear Faisal Khan
Please note my No. for further help to file your tax return for 2017. 03454258240
Fassee Ullah (author) from Pakistan on September 19, 2018:
If you cannot submit your return for tax year 2017 please check your inbox and you will find the notice u/s 114(4). Selection it and click on reply. The return for 2017 will appear automatically.
Saad on September 19, 2018:
Muhammad Saleem Malik sahib, I am also facing the same issue I had filed for 2018 in August but I am still in-active.I emailed them and they said "you have to file for 2017". But their system is not allowing to file for 2017.I emailed again then they again send some prepared answers explaining the same thing in different words.. If you find the solution let me know or post the solution over here.
Faisal Khan on September 18, 2018:
I m an overseas pakistani how should i filed tax return of 2017
Fassee Ullah (author) from Pakistan on September 17, 2018:
Dear Muhammad Saleem Malik sahib
Probably you have not filed your tax return for 2017. To become a filer you have to file your tax return for 2017 and you will become filer next Monday.
Muhammad Saleem Malik on September 17, 2018:
I am a nonresident since November 2011 and have been filing my return regularly before leaving Pakistan. Now to become filer I filled the return online on Sept 5 2018 for the year 2018 as this was the only option. Uptill now my filer status has not been updated. What should I do and how long it takes
Fassee Ullah (author) from Pakistan on September 15, 2018:
IN ORDER TO BECOME A FILER A NON-RESIDENT PAKISTANI HAS TO FILE HIS TAX RETURNS FOR 2017 AND 2018. WE CAN HELP U TO BECOME A FILER. FOR FURTHER HELP U MAY CALL ME AT MY WHATSAPP NO.03454258240
Fassee Ullah (author) from Pakistan on September 15, 2018:
Dear Ali Hassan, you should be filed on 10.09.2018.
KhanAsim on September 15, 2018:
I am non-resident Pakistani. I want to become a tax filer in Pakistan now. I tried to get registered for online filing my tax return, it says that FBR needs a Pakistan registered mobile number against my NICOP / CNIC to send password. I have no SIM registered on my name and cannot get one as I am outside Pakistan now. How can I apply for tax my tax?