A taxpayer who has filed a return with the Gilgit-Baltistan Council Board of Revenue or the Azad Jammu and Kashmir Central Board of Revenue may now appear on the ATL list, according to the Federal Board of Revenue’s (FBR) SRO1448 of 2024 proposal to change the Income Tax Rules.
Individuals who have submitted returns to the relevant tax authorities in GB and AJK will appear on ATL, irrespective of whether their permanent or temporary addresses fall within the filing’s jurisdiction.
The names of those who file their returns for the most recent tax year by the deadline or an extension set by the commissioner or the FBR will also be entered on ATL by the FBR.
