The Federal Board of Revenue (FBR) has decided to include taxpayers from Azad Jammu and Kashmir (AJK) and Gilgit-Baltistan (GB) in the federal Active Taxpayers’ List (ATL), provided they already appear on the ATL maintained by the AJK Central Board of Revenue or the Gilgit-Baltistan Council Board of Revenue.
The decision has been notified through SRO 17(I)/2026, introducing amendments to the Income Tax Rules, 2002.
Under the new rules, any individual listed on the AJK or GB ATL will also be reflected on the federal ATL under Section 181A of the Income Tax Ordinance. The inclusion will apply where the person’s temporary or permanent address is in AJK or Gilgit-Baltistan.
In cases where an individual holds addresses both in Pakistan and in AJK or GB, a verification mechanism will be followed. The Commissioner Inland Revenue, based on the temporary address recorded on the CNIC, will verify through the IRIS system that the person has no employment or business activity in Pakistan, after due inquiry and obtaining an undertaking.
Simultaneously, the relevant commissioner of the AJK or GB tax authority will confirm through IRIS that the individual has employment or a sole business in AJK or Gilgit-Baltistan.
The FBR clarified that if it is later established that such a person is required to file a return of income under Section 114 and fails to comply with a statutory notice, their name will be removed from the ATL.
Officials said the initiative is aimed at strengthening tax data integration and ensuring uniform treatment of taxpayers across Pakistan, Azad Jammu and Kashmir, and Gilgit-Baltistan.
