Tax term

ATL

Active Taxpayer List maintained by the Federal Board of Revenue.

Listing on the Active Taxpayer List is a compliance record, not a tax rate. The practical difference shows up at a bank counter, a vehicle registration desk or a property transfer, where the collecting agent applies a status-dependent rule to that transaction. It does not show up as a different salary slab. The deduction on a pay of Rs 1,800,000 a year is produced by the salaried table for the relevant year, and this glossary’s worked case gives Rs 72,000 under the 2026-27 bands whether or not the taxpayer is listed. Errors run in both directions: employees expect listing to cut payroll tax and are surprised when the same Rs 6,000 a month is deducted, while others treat an absence from last year’s list as permanent. The list is refreshed on its own schedule, so a recently filed return may not appear at once, and the identity details have to match. Check status on FBR’s current portal for the year that matters.

Check the legal meaning in context and against the relevant tax year.