Islamabad: The Federal Board of Revenue (FBR) has announced that taxpayers from Azad Jammu and Kashmir (AJK) and Gilgit-Baltistan (GB) will now be included in Pakistan’s Active Taxpayers’ List (ATL), aligning them with the national tax registry.
The move comes through SRO 2423(I)/2025, which introduces draft amendments to the Income Tax Rules 2002. Under the notification, individuals whose names are already on the ATL of the AJK Central Board of Revenue or the GB Council Board of Revenue will automatically be added to the FBR’s ATL.
For taxpayers with temporary or permanent addresses in AJK or GB, their inclusion will follow the updated procedures. Those whose addresses are elsewhere in Pakistan will undergo verification by the Commissioner Inland Revenue, who will confirm the non-existence of any employment or business in Pakistan through the FBR’s IRIS system and by seeking an undertaking from the taxpayer.
The respective Commissioners of the AJK Central Board of Revenue and GB Council Board of Revenue will verify the taxpayer’s employment or sole business in their territories through IRIS.
The FBR clarified that if a taxpayer included in the ATL is found liable to file a return under Section 114 of the Income Tax Ordinance but fails to comply with the notice, their name will be removed from the active taxpayers’ list under Section 181A of the Ordinance.
This step aims to expand the tax base and ensure greater compliance among taxpayers in AJK and GB while maintaining consistency with federal tax procedures.
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