Filer status (ATL) restoration
File pending or late returns so you appear on the Active Taxpayers List and stop paying non-filer rates.
Overview
Getting you back on FBR's Active Taxpayers List if you missed returns. We file the pending years, pay any tax due, and either pay the ATL surcharge or file the alternative undertaking available to individuals.
Why it matters
Being on the Active Taxpayers List means lower withholding on bank profit, dividends, property and vehicle purchases, and no extra charges on many transactions. If you missed the deadline or your name dropped off, restoring it quickly saves money every month.
Who needs this
- People who missed the return deadline
- Buyers or sellers of property who need filer rates
- Anyone paying double withholding as a non-filer
How it works
Who does each step, and how long it usually takes once documents are complete.
- 1Status checkTAXWORK
We check your ATL status and which years are missing.
Same day - 2Missing returnsYou / TAXWORK
Documents for each missing year; we prepare and file the returns.
3–7 working days - 3Surcharge or undertakingTAXWORK
Individuals pay Rs 25,000 (AOP Rs 50,000, company Rs 100,000), or an individual can undertake not to acquire property for six months.
1 day - 4ATL inclusionFBR
FBR adds your name; we confirm it on the ATL.
Usually 1–2 weeks
Documents we need
Tick what you already have, then send the list to us.
What you receive
- Filed returns for missing years
- Surcharge challan or undertaking
- ATL status confirmation
Deadlines, risks and penalties
- While you are off the ATL, refunds are withheld and the late year's losses can't be carried forward
- The undertaking blocks property purchases for six months
Mistakes we fix, and what our fee covers
Common mistakes we fix
- Salary, bank profit and property not matched with the withholding shown on IRIS
- Wealth statement that does not reconcile, which invites a s.116 / s.122 notice
- Missing adjustable tax credits, so you pay twice
- Filing after the due date, which keeps you off the Active Taxpayers List
Included in our fee
- Review of last year's return and your IRIS records
- Preparation and e-filing on IRIS, with your approval first
- Wealth reconciliation and withholding credit check
- Copy of the filed return and acknowledgement on WhatsApp
Law and references
The sections and rules this service is based on.
- Section 182A – return not filed within due date
- Section 182A(3) – undertaking instead of surcharge (Finance Act 2026)
- Income Tax Rules – ATL
Questions
How long does it take?
About 1–3 weeks depending on the number of years. Step by step: Status check (Same day), Missing returns (3–7 working days), Surcharge or undertaking (1 day), ATL inclusion (Usually 1–2 weeks).
What does it cost?
We give a fixed quote after reviewing your case. Government fees are extra where they apply.
What happens if I miss a deadline?
While you are off the ATL, refunds are withheld and the late year's losses can't be carried forward. The undertaking blocks property purchases for six months.
Do I need to pay the surcharge for every year?
The surcharge applies for the year you want to be included in the ATL; we'll confirm what applies to you.
How quickly will banks stop deducting the higher rate?
Once your name appears on the ATL, which FBR updates regularly.
Is there a step-by-step procedure?
Notice to file a return: FBR has asked you to file a return you didn't file. Open the procedure →
Is there a step-by-step procedure?
Late return and getting back on the ATL: What happens if you miss the due date, and how to restore filer status. Open the procedure →
When will my name appear on the ATL?
FBR updates the list regularly. Once a late return is filed and the surcharge is paid where it applies, the name usually appears in the next update.
Can I check my ATL status myself?
Yes. You can check it on the FBR website or by SMS to 9966 with your CNIC. We also check it for you after filing.
Why clients choose TAXWORK
Individuals, businesses and companies across Pakistan and overseas.
Rawalpindi/Islamabad, Sialkot and Karachi (with Raza Siddiqui & Co., Chartered Accountants).
You get the scope and a fixed fee in writing before any work starts.
Progress updates, and a copy of everything we file or submit for you.
Keep reading
Related guides
Filer or non-filer: what it costs you in 2026-27
Non-filers pay double or more on bank profit, dividends, property and cars. Getting on the ATL usually pays for itself.
Read guide →What the new budget means for your salary
Lower rates in the middle bands and no surcharge at the top. Here's the full slab table and a quick example.
Read guide →Buying or selling property this year
Advance tax for filers was halved in the budget. Here's what buyers and sellers pay and what to keep on file.
Read guide →Related services
See all 63 services →Registration and returns for freelancers and IT exporters, including PSEB registration and remittance records.
View service →IndividualsIRIS profile updateUpdate your address, phone, email, bank or business details on FBR's IRIS portal, or recover access.
View service →IndividualsBusiness individual returnReturn for shopkeepers, traders and professionals, with profit and loss and wealth reconciliation.
View service →IndividualsSalaried income tax returnAnnual return and wealth statement for employees, filed on IRIS with salary and withholding adjustments.
View service →Ready to get filer status (ATL) restoration done?
Send your documents on WhatsApp or book a meeting. A consultant confirms the scope and a fixed fee before any work starts.