ISLAMABAD: Pakistan has increased the late-filing surcharge for individuals seeking inclusion in the Active Taxpayers List to Rs25,000 from Rs1,000. The law provides an exception subject to an undertaking.
Federal Board of Revenue (FBR) sources told on Tuesday that taxpayers should meet Wednesday’s income tax return deadline.
Under the amended Income Tax Ordinance, 2001, the surcharge for an association of persons rises from Rs10,000 to Rs50,000. Companies face Rs100,000 instead of Rs20,000.
These amounts concern inclusion in the Active Taxpayers List (ATL) after filing a return late. They do not replace other liabilities under the ordinance.
Section 182A allows late filers to join the list after submitting their returns and paying the applicable surcharge. However, individuals can avoid that payment by giving the commissioner a prescribed undertaking. They must undertake not to acquire ownership or a beneficial interest in any property for six months.
Read: Tax Year 2026 Filing: FBR Flags Higher Non-Filer Taxes
Separately, the FBR’s September 8 circular explains the removal of higher property-transaction withholding rates for late filers already on the ATL.
