Tenth Schedule – Persons not on the Active Taxpayers List
Increases withholding rates for non-ATL persons, generally by 100%, and sets the procedure where a person is not required to file.
Who it applies to
Anyone not on the Active Taxpayers List, and the agents deducting tax from them
Rates and limits
| Item | Rate / rule |
|---|---|
| General withholding / collection | +100% |
| Vehicle registration s.231B | +200% |
| Property purchase s.236K | 10.5% / 14.5% / 18.5% |
| Property sale s.236C | 11.5% |
| Sales to distributors s.236G | 2% |
| Sales to retailers s.236H | 2.5% |
How it works, step by step
The law behind each step is shown beside it.
- 1Check ATL statuss.100BA
The withholding agent checks the ATL on the date of payment.
- 2Apply the increased rateTenth Schedule r.1
Generally 100% higher. Vehicles under s.231B are 200% higher, and property has its own tables.
- 3Late filers on the ATLTenth Schedule r.1A
Late filers can face higher property rates unless they filed on time for the last 3 years.
- 4Not required to file?Tenth Schedule r.2
The agent informs the Commissioner electronically before deducting at normal rates.
Worked example
Bank profit of Rs 100,000: ATL rate 20% (Rs 20,000); non-ATL rate 40% (Rs 40,000).
Points to watch
- Late filers can restore ATL status by filing and paying the s.182A surcharge (Rs 25,000 for an individual).
- Every calculator on this site has a filer / non-filer switch.