- Before starting, keep ready your CNIC/NICOP/passport number, a mobile SIM registered in your own CNIC, a personal email address, your residential address and income details (employer name and NTN for salary, business name and address, or property address).
- Scan in PDF: a certificate of maintenance of a personal bank account in your name, and for a business, evidence of tenancy/ownership of the premises and a paid utility bill not older than 3 months.
- Go to IRIS (iris.fbr.gov.pk) and complete e-enrollment (online registration is for individuals only). For individuals, your 13-digit CNIC becomes your NTN/registration number and you receive a password.
- Companies and AOPs (or anyone preferring help) register in person at a Facilitation Counter of any Tax House with original documents.
- Log in to IRIS and file your income tax return. Individuals and AOPs must file on or before 30 September.
- Your name appears on the ATL, which is published each year on 1 March for the previous tax year and updated every Monday. Late filers pay a surcharge (Rs. 1,000 for individuals) via a PSID under the Misc head before being added.
- Check your status online on the FBR verification portal or by SMS: type ATL (space) your 13-digit CNIC and send to 9966.
FBR NTN Registration and Active Taxpayer List (ATL): How to Become a Filer on IRIS
Tax & finance · Checked October 9, 2026 against the official source
To become a 'filer' you register with the Federal Board of Revenue (FBR) on the IRIS portal, file your annual income tax return, and appear on the Active Taxpayer List (ATL). Visa applicants are often asked for income tax returns or an NTN as evidence of income, so being registered and on the ATL helps you produce official tax documents.
Step by step
Documents you need
- CNIC / NICOP / passport number
- Mobile phone with SIM registered against your own CNIC
- Personal email address
- Residential address and nationality
- Certificate of maintenance of personal bank account in your own name (scanned PDF for online registration)
- Business income: business name and address, principal activity, evidence of tenancy/ownership of premises and paid utility bill not older than 3 months
- Salary income: name and NTN of employer
- Property income: address of the property
Fees
| ATL surcharge for late filing - individual | PKR 1,000 |
|---|---|
| ATL surcharge for late filing - association of persons | PKR 10,000 |
| ATL surcharge for late filing - company | PKR 20,000 |
Frequently asked questions
Why do embassies ask for tax returns?
Many visa checklists ask for proof of income and financial standing, and FBR income tax returns or a tax certificate are official records of your declared income. Being a registered filer on the ATL lets you download and present these documents. Always follow the exact list your embassy publishes.
What is my NTN after registering as an individual?
For individuals, FBR uses your 13-digit CNIC as the NTN or registration number. Companies and AOPs receive a separate 7-digit NTN after e-enrollment. The password you receive lets you log in to IRIS to file returns.
I filed my return late. Will I be on the Active Taxpayer List?
Yes, late filers can still be added, but only after paying the ATL surcharge: Rs. 1,000 for individuals, Rs. 10,000 for AOPs and Rs. 20,000 for companies. You pay it through a PSID under the Misc payment head.
How do I check if I am an active taxpayer?
Send an SMS with ATL, a space and your 13-digit CNIC to 9966, or use the online verification portal on IRIS. Companies and AOPs send ATL, a space and their 7-digit NTN. The FBR website also lets you download the ATL.
Fees and procedures change. This guide summarises the official information; confirm on the official page before you pay or apply. Never pay agents who claim to "speed up" official attestation.
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