How to Become a Filer
A practical path for a first-time filer, salaried employee or taxpayer trying to understand ATL status. The exact return fields still depend on your facts.
1. Get registered and confirm your taxpayer profile
Use FBR's IRIS services to make sure your NTN/CNIC registration and contact/profile information are correct before preparing the return.
2. Prepare the return and wealth statement
Reconcile income, taxes already deducted, assets, liabilities, expenses and wealth movement. A salaried person should reconcile employer salary/tax certificates and FBR withholding/MIS information before filing.
3. File by the applicable due or extended date
Use the date that legally applies to your case, including any valid FBR extension. Late filing and ATL restoration are separate issues.
4. Check ATL status and any restoration requirement
If the return was filed late, use the late-filing/ATL calculator to distinguish the section 182 penalty from the section 182A surcharge/undertaking route.
5. Review refund position
A tax refund is not created merely because tax was withheld. The return must show excess tax credit after the actual annual liability is calculated, and refund procedure/evidence may be required.