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ISLAMABAD: The Federal Board of Revenue (FBR) announced on Wednesday that it will publish active taxpayer list (ATL) on a fortnightly basis to encourage documentation.
The board also decided to issue cards to filers of tax returns. The board has issued SRO765 of 2014 in this regard.
A tax official said the need to issue cards was felt after introduction of tax incentives for return filers.
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In the budget 2014-15, the government introduced higher tax rates for non-filers. In April this year, the FBR published taxpayers’ details in a directory for the first time to reveal names of defaulters.
The tax authority has already issued facilitation cards to the top 400 taxpayers in four categories of taxes.
As per new rules, FBR has authorised the National Database and Registration Authority for printing and issuing taxpayers cards.
According to ATL rules, the FBR said that the rule shall apply for clauses 23A and section 35C of section 2 and section 181A.
The board will publish the Active Taxpayer List, comprising persons who meet the criteria laid down and shall be made available on the board’s web portal by first day of March in each financial year.
Those who have filed their returns for 2013 would get these cards at their doorstep by September this year, the official said. However, these cards will be valid until Feb 28, 2015.
In the case of returns filed after Dec 31, cards will be issued within 60 days of the filing of returns.
Moreover, a person shall be issued taxpayer card if return is filed under section 114, or a statement under section 115 for the tax year.
The ATL shall be updated on 15th day of every month, hereinafter referred to as the date for updating.
According to the rules, a person’s name shall be included in ATL if he filed a return under section 114 or a statement under section 115 for the tax year for which the last date as specified in section 118 falls in immediately preceding 12 months.
In case a joint account is held in a bank by more than one person, the joint account holders as an entity shall be deemed to have met the criteria as laid down under sub-rule (5) if any of the persons in the joint account meets the criteria as laid down.
In case an account is held in a bank in the name of a minor, the minor shall be deemed to have met the criteria as laid down under sub-rule (5) if the parent, guardian or any person who has made deposits in the minor’s account meet the laid down criteria.
The rules said that a person’s name shall be included in ATL immediately following updation date, if at any time, the criteria as laid down under sub-rule (5), is fulfilled by that person.
The list will be updated if taxpayers file their returns or statements under the income tax ordinance 2001.
Published in Dawn, August 28th, 2014
