5Is ATL Status Restoration included in all packages?
Yes. ATL Status Restoration Assistance is included in Basic, Standard, and Premium packages, subject to applicable FBR requirements.
6What is the ATL surcharge for a sole proprietor or individual?
The applicable ATL surcharge for an individual taxpayer is Rs. 25,000, where the surcharge becomes payable under the applicable rules.
7Is the Rs. 25,000 ATL surcharge included in the service package?
No. The Rs. 25,000 ATL surcharge is not included in any IFTS service package. Where applicable, it is a separate government charge payable by the taxpayer.
8Can the Rs. 25,000 ATL surcharge be waived?
Yes. Where applicable, an eligible taxpayer may avoid the Rs. 25,000 surcharge by filing the required return and restoring ATL status within the applicable statutory due date, subject to FBR rules.
9What happens if I restore my ATL status before the return filing due date?
If the taxpayer is eligible and completes the required return filing and ATL restoration within the applicable due date, the Rs. 25,000 ATL surcharge may be waived under the applicable FBR rules.
10What happens if I restore my ATL status after the due date?
After the applicable return filing due date, the Rs. 25,000 ATL surcharge is payable separately where applicable. IFTS can assist with the applicable payment process.
11Is 30 September 2026 the last date to restore ATL status without the surcharge?
Where 30 September 2026 is the applicable statutory return filing due date for the taxpayer's relevant return, an eligible taxpayer completing the required filing and ATL restoration by that date may avoid the Rs. 25,000 surcharge, subject to FBR requirements.
12Does the Rs. 25,000 surcharge apply to every business taxpayer?
No. Its applicability depends on the taxpayer's filing circumstances, applicable return requirements, and prevailing FBR rules.
13How many returns are included in the Basic Package?
The Basic Package includes support for one year of income tax return filing.
14How many returns are included in the Standard Package?
The Standard Package provides support for up to two years of return filing, subject to the taxpayer's case and applicable requirements.
15Can freelancers use this ATL Status Restoration service?
Yes. Freelancers operating as sole proprietors can use this service where they meet the applicable FBR registration and return filing requirements.
16Can sole proprietors restore their ATL status?
Yes. Sole proprietors can use this service for applicable business return filing and ATL status restoration.
17Can online sellers use this service?
Yes. Online sellers and small e-commerce businesses can use this service where their business profile falls within the applicable package limits.
18Can I declare property while restoring my ATL status?
Property declaration is not included in the Basic Package. The Standard Package provides single-property declaration support, while more complex property matters may require Premium review.
19Can I declare a vehicle during ATL restoration?
Yes. Vehicle declaration support is available under the Standard Package. Multiple vehicles or complex cases may require Premium review.
20Can foreign remittances be reviewed?
Yes. Foreign remittance guidance is available under the Standard Package, while complex foreign income or asset matters may require Premium expert review.
21Is MFA Linking Support included?
Yes. MFA Linking Support is included to assist with secure access to the taxpayer's FBR account and related compliance requirements.
22Will I receive proof that my ATL status has been restored?
Yes. ATL Active Status confirmation, including print and PDF proof, is provided after successful activation.
23How long does ATL Status Restoration take?
Basic normally takes 3–5 working days, Standard 5–8 working days, while Premium follows the expert review and priority processing process. Actual ATL activation remains subject to FBR processing.
24What happens if my business tax case exceeds the package limits?
IFTS may recommend Premium expert review or a separate advisory service where the case involves high-value assets, multiple properties or vehicles, extensive banking activity, complex transactions, FBR notices, or advanced tax matters.
25Does paying the Rs. 25,000 ATL surcharge automatically restore ATL status?
No. Payment of the applicable surcharge does not replace the required return filing and other FBR requirements. ATL activation remains subject to completion of the applicable requirements and FBR processing.
26Can I register with FBR if no SIM is registered on my CNIC?
Yes. If no SIM is registered on your CNIC, you may use a SIM registered to an eligible person appearing in your NADRA Family Tree / FRC, subject to FBR verification requirements. The family member's CNIC number is required.