Filing
Section 182A
Section 182A is the provision under which a late filer must pay a surcharge before their name is restored to the Active Taxpayers List.
It is separate from the penalty for late filing under section 182. Paying the penalty does not restore your status; paying the 182A surcharge does.
Related terms
ATL
The ATL is the FBR's weekly published list of taxpayers who have filed their return on time, and being on it is what qualifies you for the lower withholding tax rates.
Late filer
A late filer is someone who filed their return after the due date, and a separate middle rate of tax applies to them on property transactions.