22/08/2026
📢 *FBR Clarifies “Active Taxpayer” Status for Tax Year 2027*
The updated *Sales Tax Act, 1990* explains the compliance requirements for maintaining *Active Taxpayer Status (ATL)*.
*A registered person may lose active status if:*
🔹 Sales tax registration is blocked or suspended under *Section 21*
🔹 Sales tax return *u/s 26* is not filed for *two consecutive tax periods*
🔹 Income tax return *u/s 114* or statement *u/s 115* is not filed within the prescribed due date
🔹 Quarterly or annual withholding tax statement *u/s 165* is not submitted within the prescribed time
📌 *Key Point*
Active taxpayer status under the sales tax regime is linked with *Sales Tax, Income Tax and Withholding Tax compliance*.
✅ Registered persons should ensure timely filing of all applicable returns and statements to avoid losing active taxpayer status for *Tax Year 2027*
