Deadline Alert
File Your Income Tax Return Before 30 September 2025 to Prevent FBR Penalties and Notices.

Filer, Non-Filer, Late Filer – What Do They Really Mean?

Filer, Non-Filer, Late Filer – What Do They Really Mean?

You’ve likely come across the terms filer, non-filer, and late filer—often in conversations about taxes. While they might seem repetitive or confusing, these terms have significant consequences for your finances and legal compliance in Pakistan.

To help you make sense of it all, TaxMaster breaks down the differences between these statuses—what they mean, how they affect you, and what actions you can take to stay on the right side of the law.

Once you grasp these distinctions, you’ll be better positioned to file your taxes on time and be included in the Active Taxpayer List (ATL), set to be updated on October 1, 2025.

Who Qualifies as an Active Filer?

An Active Filer is an individual, business, or association of persons (AOP) who successfully submits their income tax return within the FBR’s official deadline:

  • September 30, 2025 for individuals and AOPs

  • December 31, 2025 for companies (subject to extensions)

Being an Active Filer means access to lower withholding tax rates on various financial transactions—like property sales (3% instead of 10% for non-filers), vehicle registration, and banking transactions.

Your name appears in the FBR’s Active Taxpayer List, which is refreshed daily.

Who is a Late Filer?

A Late Filer is someone who files their tax return after the due date but still within the accepted timeframe—for example, by October 31, 2024 for the 2023–24 tax year.

Late Filers may still be listed on the ATL, but they’re subject to increased withholding taxes, such as 6% on property sales (compared to 3% for Active Filers).

If a person fails to file for three consecutive tax years, their status may shift to Inactive, which can trigger additional fines and penalties.

Who is a Non-Filer?

A Non-Filer is someone who has not registered with the FBR or has failed to submit a tax return despite being legally required to.

Non-Filers face the highest tax deductions, including:

  • 10% on property transactions

  • 15% on cash withdrawals beyond a certain threshold

They are excluded from the ATL, which restricts their ability to open bank accounts, apply for loans, and engage in many business activities.

How to Become a Filer Using TaxMaster

Want to move from Non-Filer to Active Filer? Here’s how you can do it with TaxMaster:

  1. Register for NTN: Sign up for a National Tax Number (NTN) using your CNIC through the TaxMaster platform (website or app).

  2. File Your Return: Submit your 2024–25 income tax return by September 30, 2025, via the TaxMaster app or website. Be sure to include accurate details of income, expenses, and deductions.

  3. Settle Any Dues: If you owe taxes or penalties (like the ATL surcharge for late filing), pay them using FBR’s payment options.

  4. Check Your Status: After filing, use TaxMaster to confirm your ATL listing and Active Filer status.

Tips to Avoid Late Filing

To ensure timely filing and avoid penalties, follow these best practices:

  • File Early: Don’t wait until the last minute. Filing before September 30, 2025, avoids technical issues and guarantees ATL inclusion.

  • Register in Time: If you’re a new filer, get your NTN before June 30, 2025, to be eligible for ATL listing in October.

  • Pay Surcharge if Late: Missed the 2023–24 deadline? File now and pay the Rs. 1,000 surcharge (for salaried individuals) to regain Active status.

  • Use TaxMaster Tools: The TaxMaster app and website help track filing deadlines, calculate dues, and verify your filer status.

  • Stay Informed: Watch for FBR announcements about deadline changes or filing policies. Visit the FBR site or call their helpline.

Why Active Filer Status Matters

Being on the ATL has several financial and legal benefits:

  • Reduced Taxes: Save money on property transfers, vehicle registration, and banking transactions.

  • Financial Access: Enjoy fewer barriers when applying for credit, opening accounts, or bidding on government contracts.

  • Tax Adjustments: Claim credits for advance tax payments and reduce your final tax bill.

  • Professional Credibility: Show tax compliance and avoid legal troubles or audits.

ake Control of Your Tax Identity with TaxMaster

Become an Active Filer today by registering with TaxMaster and filing your 2024–25 return before September 30, 2025.

Avoid the hassles and extra costs of being a Late or Non-Filer. Use TaxMaster’s reliable tools to file with confidence, track your status, and stay compliant.