The Federal Board of Revenue (FBR) has taken a significant step toward aligning tax records nationwide by bringing taxpayers from Azad Jammu and Kashmir (AJK) and Gilgit-Baltistan (GB) into the federal Active Taxpayers’ List (ATL) framework.
The move has been formalized through SRO 17(I)/2026, which introduces amendments to the Income Tax Rules, 2002, officials confirmed. Under the revised rules, individuals already listed as active taxpayers with the AJK Central Board of Revenue or the Gilgit-Baltistan Council Board of Revenue will now be reflected on the federal ATL as well, under Section 181A of the Income Tax Ordinance.
According to FBR officials, the provision applies to taxpayers whose permanent or temporary residential address is registered in AJK or Gilgit-Baltistan, ensuring their tax status is recognized at the federal level without duplication.
Dual-Address Cases
For individuals maintaining addresses both within Pakistan and in AJK or GB, the process will involve additional scrutiny.
In such cases, the Commissioner Inland Revenue, based on the temporary address listed on the CNIC, will verify through the IRIS system that the individual has no active business or employment ties in Pakistan. This verification will follow a formal inquiry and require a written undertaking from the taxpayer.
At the same time, authorities from the AJK or GB revenue departments will independently confirm- also through IRIS, that the person is engaged in employment or running a sole business within their respective jurisdiction.
FBR has made it clear that inclusion in the ATL does not exempt individuals from legal obligations. If it later emerges that a taxpayer is required to file an income tax return under Section 114 and fails to respond to a lawful notice, their name will be removed from the Active Taxpayers’ List.
Purpose of the Move
Officials say the initiative is aimed at streamlining tax data, reducing overlap between regional and federal systems, and ensuring that taxpayers across Pakistan, AJK, and Gilgit-Baltistan are treated under a consistent and transparent framework.
