ATL: Active Taxpayers List
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.
It is republished every Monday. A late return does not restore your place on it until the surcharge under section 182A is paid. Banks, registrars and excise offices check it before applying a rate.
Related terms
Filer
A filer is a person whose name appears on the Active Taxpayers List, meaning they filed their income tax return for the relevant year on time.
Non-filer
A non-filer is a person not on the Active Taxpayers List, who therefore pays substantially higher withholding tax on banking, vehicles, dividends and property.
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.