The Federal Board of Revenue (FBR) is the backbone of Pakistan’s taxation system. It manages income tax, sales tax, customs, and property-related taxes. Every citizen who earns, owns property, or runs a business needs to know about tax concepts, filer status, and NTN verification.
This guide explains the key tax rules under the Income Tax Ordinance, how to check your FBR active status, use IRIS FBR or eFBR, and why being on the Active Taxpayers List (ATL) is important.
The Income Tax Ordinance is the primary law that governs the taxation system in Pakistan. It covers:
FBR ensures that everyone follows this ordinance.
If you don’t know your tax number, you can:
To know if you are a filer, you can:
When you appear in the ATL, your FBR active status is confirmed. This gives you lower tax rates on many transactions.
Apart from income tax, FBR controls customs houses across Pakistan. Importers and exporters must clear goods through customs. To ensure fair duty collection, FBR issues valuation rulings, which set the official value of imported goods.
Becoming a filer gives you many benefits:
If you face issues like password problems, filer check, or NTN verification, you can call the FBR helpline number. They guide you step by step.
Below is a simple table showing important taxes under FBR:
Tax Type | Who Pays | Rate / Detail | Where to Check / Pay |
Salary Tax | Salaried individuals | Progressive tax (ranges from 0% to 35% depending on income) | IRIS FBR / eFBR |
Business Income Tax | Traders, companies | Based on net profit, usually 29% for companies | IRIS portal |
Property Tax – Sale/Purchase | Buyers & Sellers | Advance tax, capital gain tax as per the Income Tax Ordinance | FBR online portal |
Capital Gain Tax (CGT) | On selling property | 15% (varies with holding period) | IRIS / eFBR |
Withholding Tax on Banking | Non-filers | Higher tax for non-filers, reduced for ATL filers | The bank deducts automatically |
Customs Duty | Importers / Exporters | Fixed as per the valuation ruling | Customs House |
Sales Tax | Businesses | 18% standard rate | eFBR system |
Action | Method |
How to check filer status | Enter CNIC on the FBR ATL portal |
NTN verification by CNIC | Search with CNIC on the NTN portal |
FBR status check | Log in to the IRIS account |
NTN check / Online NTN check | Use FBR NTN search tool |
Valuation ruling | Check on the FBR customs website |
FBR helpline number | Available on the FBR official website |
The FBR has made tax filing easier with digital systems like IRIS FBR, eFBR, and Asan Tax. By checking your NTN number, confirming filer status, and following the Income Tax Ordinance, you can avoid penalties and enjoy lower taxes.Whether you are a salaried person, businessman, or property buyer, staying active on the ATL list is the smartest financial move in Pakistan today.
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