Who is a Late Filer and How Much Tax They Will Pay? 

Late Filer

In Pakistan Federal Board of Revenue, (FBR) has established new category of taxpayer presently called Late Filer which has been installed by amending Income Tax Ordinance, 2001 through Finance act 2024. There are important tax planning implications for the taxpayer in this classification in relation to the tax rates and the nature of the transactions. This post clarifies who is considered a late filer in Pakistan, what is the late filer tax rate in Pakistan, and how to check late filer status and what are the ways to avoid late filing fines, etc. 

 

Who is a Late Filer in Pakistan? 

A late filer in this context is somebody who does not file income tax returns by the due (or extended) date of filing prescribed by the FBR. For FY 2023-24, the last date was 31 October 2024. You will be considered a late filer in Pakistan if you file your tax after the deadline. Only taxpayers who had obtained their NTN after 30th June, 2024 and filed their Return of Income for 2024-25 can be late filers till they fulfill certain conditions for getting back their status as Active Filer. 

Key points about late filers in Pakistan: 

  • Failing the deadline: You submitted your 2023-24 tax return on or after November 1, 2024. 
  • New Registrants: If you have an NTN that was issued after 30 June 2024 for participants who have already filed, but would like to become an Active Filer, you cannot become an Active Filer immediately after being registered, even if you have filed your 2024-25 return on time. 
  • Surcharge Payment: ATL surcharge shall be paid by late filers in order to be listed in the Active Taxpayer List (ATL) which is Rs 1,000 for individuals, Rs 10,000 for Association of Persons (AOPs) and Rs20,000 for companies. 

 

Late Filer Tax Rate in Pakistan 

There are consequences of late filing in Pakistan. For example, increased rates of withholding tax on certain types of transactions, such as sale/purchase of immoveable property. Late filers are allotted in Active Taxpayer List after deposit of the surcharge and such rates are higher than the rates at which tax is to be levied on non-filers. Here’s a brief of late filer tax rate for Pakistan: 

  • Property Transactions: Late filers pay 6% advance tax, while Active Filers pay 3% and non-Filers 10%. Property purchases late filing rates range from 1.5% to 5.5%, higher than Active Filers. 
  • Capital Gains on Property: A flat 15% tax rate applies to late filers on gains from immovable property acquired after July 1, 2024, regardless of the holding period. 
  • Other Transactions: Late filers and active filers face similar income tax rates for transactions like banking and vehicle registration, with car registration tax ranging from Rs 7,500 to Rs 250,000. 

There is also a minimum penalty of Rs.1,000 per day for late filing and non-filers or late filers who have any further amount to be paid in taxes may also have to bear a default surcharge (interest) of KIBOR plus 3% per quarter. 

 

How to Check Late Filer Status in Pakistan 

You can check if you are a late filer or not under Pakistan, by checking your Active Taxpayer List (ATL) status in Pakistan, through the following options: 

Online via FBR’s IRIS Portal: 

Go to the IRIS Portal (https://iris.fbr.gov.pk) and enter your NTN or your CNIC along with the password. 

Visit the ATL status checker – Are you listed as Active Filer, Active (Late Filer) or Inactive Taxpayer? 

SMS Verification: 

Send your CNIC number to 9966 to get status of your ATL through SMS. This is an easy way to determine if you are a late filer or an Active Filer. 

Befiler App or Website: 

You can now check your ATL status on third-party platforms such as Befiler. Some of these tools also provide a friendly interface to follow your filer status and get updates about FBR deadlines. 

Download ATL List: 

Visit the FBR website (www. fbr. gov.pk, download the daily ATL list and find your name or NTN to verify your status. 

To get back to Active Filer from Active (Late Filer) status, file your 2024-25 tax return and pay any surcharge by the September 30, 2025, deadline. 

 

Consequences of Late Filing 

There are several consequences of late filing as mentioned: 

  • Penalties: There is a minimum fine of Rs 1,000 for each day of late filing along with fines of Rs 10,000 for a salaried individual and Rs 100,000 for not providing a wealth statement. 
  • Higher Taxes: Latent file taxpayers will pay higher withholding taxes and capital gains taxes as per above. 
  • Legal Consequences: Any person who does not file a return may be subject to a fine or imprisonment of not more than one year, or both. It is otherwise somewhere where a return is demanded by a notice from the Commissioner. 
  • Financial limitations: Holders of these identification cards may also face financial limitations where the number of transactions may be restricted to Eligible Persons only. 

 

 

How to Avoid Being a Late Filer 

To prevent being a late filer and incurring its costs: 

  • File Early: File your 2024-25 tax return prior to 30 September 2025 in order to achieve Active Filer Status on the ATL issued 1 October 2025. 
  • NTN Early Registration: If you are a new taxpayer then register for an NTN prior to 1st July 2025 to become eligible for ATL of 2025. 
  • Pay Surcharges Timely: If you missed the 2023-24 deadline, all you have to do in order to retain ATL status is file and return and pay the ATL surcharge (Rs. 1,000 in the case of individuals). 
  • Seek Professional Assistance: Take help of tax consultants or use portals such as Befiler or Tax Jurist Pakistan to file correctly and on time. 
  • Monitor Deadlines: Watch for FBR updates for deadline extension, as the previous 2023-24 deadline was extended to October 31, 2024. 

 

Choosing CBM Consultants to Stay Compliant: 

The role played by a CBM Consultants in Pakistan is to save citizens and companies being labelled as a late filer. We handle keeping track of deadlines on FBR’s, follow up appealing time frame reminders not adding anything new here, and also help in sorting all the financial correspondence. Our experts help in preparing and filing your taxes the right way and the right time ensures your name remains in the Active Taxpayer List (ATL), therefore, shielding you from the much higher late filer tax rates as well as penalties. CBM Consultants also offer expert advice for tax planning and compliance management besides defending you in an event of FBR’s notice. In a nutshell, with professional help, you remain in compliance, too, with no unexpected financial burdens and a clear conscience. 

 

Conclusion 

It is important for the taxpayer base of Pakistan to comprehend what the late filer is as it will lead to heavy additional tax and penalties. Knowing who is a late filer in Pakistan and the late filer tax rate in Pakistan and knowing how to check late filer status will help you take control of your situation to ensure compliance. Late Filing is better than no filing at all but filing for your 2024-25 tax return on time before 30 September 2025. It can guarantee you lower tax rates and financial benefits as an Active Filer. Leverage the FBR’s IRIS portal, SMS service or apps such as Befiler to manage your tax liabilities and steer away from the dangers of being a late filer in Pakistan. 

 

 

 

 

 

How to Check Online National Tax Number NTN Verification by CNIC in Pakistan

If you are living in a digital world, handling your tax affairs in Pakistan has also been made easier with online solutions offered by the Federal Board of Revenue (FBR). The thing that is very important to taxpayers for you is the harm NTN Verification – means to make sure that you have active and clean National Tax Number (NTN) obtaining. It doesn’t matter whether you are a jobholder or a businessman, you can now perform the NTN Verification by CNIC without any hassle from the convenience of your home. This detailed guide will help you understand the process of Online NTN Verification in Pakistan and share how you can use your Computerized National Identity Card (CNIC) for a quick search through the FBR portal.  

 

NTN and Its Importance: 

The National Tax Number (NTN) is a unique number issued by the FBR to identify someone who is registered with the FBR. It is required to file tax returns, be on the Active Taxpayers List (ATL), and for other financial transactions in Pakistan. NTN verification Pakistan validates that you’re registered in the tax system, you’re not fined, and that you can avail the withholding tax benefit. 

It helps you avoid hassle during the time of tax filing seasons and increases brightness to the systems of taxation. If you’re not already registered, the verification process can help you register too. Due to increase in digital usage, the Online NTN Verification process is now a go-to method for millions of Pakistanis.  

 

Types of NTN in Pakistan 

Understanding the types of NTNs helps clarify which one applies to you: 

Types of NTN   Description  
Personal NTN   Issued to individuals using their CNIC 
Association of person  For partnerships and group entities 
Company NTN   Issued to registered companies via SECP 

Each type can be verified through the FBR NTN Verification system 

 

 

Step-by-Step Guide to Online NTN Verification by CNIC 

To perform FBR NTN Verification, follow the steps as mentioned below. The process usually only takes a few minutes, and you don’t need to log in for simple questions. 

  • Opening FBR Official Website: Launch internet connection and visit FBR’s portal for verification. You can begin at https://e.fbr.gov.pk/esbn/ or https://iris.fbr.gov.pk/. On these websites you will find the resources for Online NTN Verification by CNIC. 
  • Locate the Taxpayer Profile Inquiry Section: From the homepage, scroll down or find “Online Verifications” or “Taxpayer Profile Inquiry” in the left-hand menu. Then click on it to pass over to the verification form. 
  • Choose Identification Type: At the form, select “CNIC” as your parameter type or identification method from the dropdown. This is very important for NTN Verification with CNIC. 
  • Enter Your CNIC Details: Select your CNIC number from the dropdown menu and enter the 13-digit number without spaces, dashes or hyphens. For instance, if your CNIC number is 12345-6789012-3, enter it as 1234567890123. 
  • Enter the CAPTCHA: Enter the CAPTCHA text you see on the image to prove you are a human being. This security measure helps in safeguarding the portal. 
  • Submit and View Results: Review your responses and click on “Submit” or “Confirm.” The system will show all the details of your NTN such as your name, address, tax jurisdiction, RTO. If it does not find a record of you, it may ask you to sign up. 

This method ensures quick NTN Verification in Pakistan and is accessible 24/7, provided you have a stable internet connection. 

 

Alternative Method – NTN Verification through Iris Portal 

In addition to the official website, you can also verify NTN through IRIS portal: 

  • Go to “Search Taxpayer” option. 
  • Then, type your CNIC number and press search. 
  • Your NTN and taxpayer profile will appear on the system. 

 

Benefits of Online NTN Verification 

  • Convenience: No visits to FBR offices required, online all the way. 
  • Speed: Generated results can be seen in a heartbeat, which means there will be time saved in relation to manually checking everything. 
  • Accuracy: Errors are minimized due to direct access to FBR records. 
  • Compliance: “Regular FBR NTN Verification make sure you Stay on ATL i.e. that you are not penalized by having extra tax deductions on cash withdrawals or property transactions etc. 

If you’re a business, on the other hand, confirming your NTN is not only important for smooth business but also to remain legal and credibly active. 

 

Common Issues and Troubleshooting Tips 

It’s all very intuitive, but you may hit a few snags: 

Incorrect Entry: Entry of CNIC with dashes always submit your CNIC without dashes. If the issue continues please clear your browsers cache or try another browser such as Chrome or Firefox. 

Server Downtime: The FBR website may be sluggish during the busy tax season. Try again later or during off-peak hours. 

No Record Found: It could be that you’re not registered. Choose the portal registration option or contact FBR at 051-111-772-772. 

Forgotten NTN: For individual people, CNIC is also the NTN so CNIC verification is enough. 

Continue facing problems report at helpline@fbr.gov.pk or at your nearest Taxpayer Facilitation Centre with your CNIC. 

 

Online Verification under CBM Consultants Guidance: 

If you are an individual or business, the CBM Consultants can help you navigate the FBR portal and efficiently put in your credentials through the online NTN verification via CNIC in Pakistan, for best accurate information on the go. Our experts will assist clients with confirmation of their NTN registration, status of the taxpayer and being an active filer in order to prevent any mistakes which might result in tax litigation problems. Also, we will assist in reconciliation of profile of taxpayer, activation of NTN and CNIC mismatch. In this way, taxpayers save time, minimize mistakes and guarantee the conformity to the FBR in relation to the NTN verification Pakistan form enabled by professionals. 

 

Conclusion  

Performing NTN Verification by CNIC is a mandatory procedure in Pakistan to stay tax compliant. For your personal or commercial needs, periodic checks through FBR NTN Verification keep you in good stead. If you are new to this, get started today, following the steps above, it is fast, free and secure. 

Stay informed and compliant! For more tax-related guides, keep an eye on official FBR updates. 

Mistakes to Avoid While Paying Property Tax in Punjab

Property Tax Payments in Punjab is a citizen-friendly initiative that receives the local infrastructure development programs as well as the local civic services. But the issues of the Punjab Property Tax code can be difficult to grasp, especially when one compares it to the set standards. Mistakes in payment can lead to fines, legal problems and even something similar to asset seizure. To help you with this, we’ve prepared this blog with the list of common mistakes to avoid at the time of making your Property Tax payments in Punjab, for a trouble-free experience. 

 

Missing the Payment Deadline 

The one most evident one you overlook is the due date of payment of Property Tax; September 30 of the financial year. The Tax Act 1958 applies a 1% surcharge for each month after this date that the gross payable tax remains unpaid. Those fines add up relatively quickly and start to gut your bank account. To avoid such inconvenience, date your calendar and if you pay in a lump sum by May 30th, you are entitled to a 5% rebate as offered in your notice. 

Tip: Monitor your tax liabilities and deadlines by taking a property tax Punjab online check on the Excise, Taxation, and Narcotics Control Department (ETNCD) website. This helps you keep on top of your responsibilities. 

 

Incorrect Property Valuation 

Failing to accurately determine the value of the property is a common mistake that may result in underpayment or overpayment. From January 1, 2025, the mode of calculation of Property Tax in Punjab is DC Rate bases instead of Annual Rental Value (ARV) method. The formula : Property Tax = DC Rate × Property Area × Tax Rate Being Levied. Not using the proper rates can also lead to mistakes. 

Tip: Go to DC valuation tables and check your property rate and category through Excise and Taxation Punjab e stamping online verification. The self-assessment method which applies since 2025 makes it possible for you to declare the value of your property, which the ETNCD accepts for tax purposes involved in tax transparency. 

 

Not Verifying Property Ownership Details 

Failing to update or verify the owner or possessor field with the PT-1 register that holds the record on who owns or possesses a particular property. How property is being used can result to complaints or notifications just from the ETNCD. It more so matters for a Pakistani living abroad or for people who’ve inherited an asset; they want to make sure that the tax notices are not being sent to somebody else because of outdated records. 

Tip: Use Property tax Punjab online check facility on the PLRA website to ensure that the property is registered, and which is the name under which it is. Check whether your title deed, Aadhaar card and other documents are uploaded and submitted to the ETNCD. 

 

Overlooking Exemptions 

There are many exemptions available under the Property Tax Act 1958 that aren’t used by owners. For example, houses on plots of less than 5 Marla (other than in Category A areas) the annual rental values of which are less than PKR 4,320 or owned by widows, minor orphans or disabled persons with tax liability up to PKR 12,150 as well as the residential houses on such plots whose tax liability is up to PKR 3,000 and the residential houses whose annual rental value is less than PKR 4,000, are exempt from the tax. Failure to take these exemptions can result in paying extra taxes for no reason. 

Tip: Check the exclusions on ETNCD’s site, or if you’re unsure if your property qualifies, you may want to check with a tax professional. This can help lower your Punjab Property Tax due amount. 

 

Ignoring the Correct Payment Method 

Incorrect modes of payment or non-submission of challan form can result in delay in tax processing. The Property Tax at Punjab is to be paid through a cheque in favor of the Excise and Taxation Officer, Challan Form in the respective national Bank of Pakistan/State Bank of Pakistan. A handful of owners mistakenly pay by cash or alternative ways.  

Tip: Visit the Excise and Taxation Punjab online verification system to create a Payment Slip ID (PSID) which will allow you to track payment appropriately. Save a photocopy of challan with you to avoid any confusion. 

 

Misunderstanding Tax Rates 

Property Tax Rate in Punjab Property tax rate in Punjab differs for different property types, location and usage of purpose (self-occupied, rented). For instance, the tax is 5% of the ARV for old system properties, but the 2025 DC rate based system standardizes rates by district. This may result in misleading tax figures. 

Tip: Review the current Rate of property tax in Punjab at ETNCD website or refer to the DC rate tables of your district. In more complicated cases, it is worth consulting professional tax advisors who can help calculate your taxes precisely. 

 

Neglecting to Respond to Notices 

In case of notice for non-payment of taxes, you should not take the notice lightly or else you may find yourself facing strong actions like confiscation of your property or issue of arrest warrants under the Punjab Land Revenue Act, 1967. Most property owners neglect to react, hoping for the problem to get better, which only serves to make matters worse. 

Tip: Avoiding development of any issuance make it a habit to immediately contact the Excise and Taxation Officer. Utilize the Property tax Punjab online check portal to know about your tax status and manage any disputes. 

 

How can CBM Consultants Assist You: 

CBM Consultants helps property owners in Punjab avoid mistakes by ensuring accurate assessment of property tax. Our firm helps in verifying records through the Excise and Taxation Punjab online system and keeps compliance up to date. With our expert guidance, we help in overcoming exemptions and calculating the correct rate of property tax in Punjab. We also help in managing documentation, and preventing penalties, making the process smooth and error-free.  

 

Conclusion 

Paying Punjab Property Tax can be easy. Backed by the Property Tax Act of 1958, Property tax Punjab online check facilities and Excise. Taxation Punjab online verification keep everything in control. Know the Property tax rate in Punjab, compute correctly and avoid the mistakes to refrain from costlier mistakes. If you’re unsure, reach out to your tax professional or go to the official Excise website. Stay aware, pay timely and join Punjab’s development in a sound manner!