Sales Tax Active Taxpayer List (ATL) 2026: How to Check It, Why You Drop Off and How to Get Back On

FBR keeps a separate Active Taxpayers List (ATL) for sales tax. It is not the income tax list most people know. Section 2(1A) of the Sales Tax Act 1990 gives four ways to drop off it. You are suspended or blacklisted. You miss the sales tax return due date two months in a row. You miss your income tax return. Or you miss your withholding tax statement.

Dropping off costs real money. Your suppliers must add 4% further tax to the taxable goods they sell you. Some buyers must hold back 5% of the invoice value when they pay you. Many buyers stop buying from a supplier who is not active. Most individuals and AOPs must file their income tax return by 30 September 2026. (An AOP is an association of persons, such as a partnership.) Miss it and you can drop off the sales tax list too.

This guide shows how to check your status, what each reason means, and how to get back on.

Open fbr.gov.pk and go to Sales Tax, then Active Taxpayer List (ST), then Check Active Taxpayer status (ST). This opens FBR's ATL search, already set to Sales Tax. Pick NTN (National Tax Number) or CNIC, type the number and the picture code, and search.

The search is free and needs no login. You can check your own number or any supplier's number. Check new suppliers before you pay them, and regular suppliers once a month.

The SMS service to 9966 is mainly used for the income tax list. For sales tax, use the online search. Software can check too. PRAL (the company that runs FBR's digital invoicing system) offers a check called STATL. It returns Active or In-Active for a registration number on a chosen date.

Reason 1 is suspension or blacklisting under section 21. The Commissioner (the head of your tax office) can suspend your sales tax registration. Blacklisting is the harsher next step.

Reason 2 is two late or missing sales tax returns in a row. The return is due by the 18th. If you miss the due date for two tax periods in a row, you drop off. File a nil return (the return for a month with no sales) on time too.

Reason 3 is a missed income tax return (section 114 of the Income Tax Ordinance 2001) or statement (section 115). This one catches many people. For tax year 2026, most individuals and AOPs must file by 30 September 2026, unless FBR extends it.

Reason 4 is a missed withholding tax statement under section 165. You file these if your business deducts income tax from others, such as from salaries or rent. Missing a quarterly or annual statement also removes you.

Problems can grow. Under Rule 12 of the Sales Tax Rules, as changed in April 2025, missing three returns in a row gets you suspended through the system, without notice. Filing only nil returns for six months in a row is a ground too. (FBR's older web page still says six months.) Since the Finance Act 2026, failing to connect your invoicing system to FBR is a reason too. Section 21(2) now covers it, as FBR's Circular 01 of 2026 confirms. 'FBR Sales Tax Circular 01 of 2026 Explained: Invoices for Exempt Sales and Advances, Rs 1 Million Non-Integration Penalty, Simulated Invoice Register and the 20% Input Tax Penalty' covers the rest of that circular. 'Sales Tax Registration Suspended for Not Integrating with FBR? How to Get It Restored (2026)' explains the notice deadlines and the route back.

Suspension follows set steps. You get a written order with the reasons. A show cause notice (a letter asking you to explain why FBR should not act) must follow within seven days. The hearing comes within 15 days of that notice, and the notice warns you about blacklisting. FBR's page says the suspension order becomes invalid if the notice is not issued within seven days.

Further tax on what you buy. Section 3(1A) adds 4% further tax (an extra charge on top of normal sales tax). It applies to taxable supplies made to a person who is not an active taxpayer. The Finance Act 2022 added these words, so registered businesses can pay it too. FBR can leave some goods out by notification.

Less cash from your buyers. Serial 4 of the Eleventh Schedule covers buying from a person who is not active. The buyer must hold back 5% of the gross value (the full invoice value) and pay it to FBR. It used to cover companies only. FBR's Circular 01 of 2026 confirms the Finance Act 2026 added AOPs and individuals.

Lost customers. FBR checks each buyer's input tax claim (tax paid on purchases and deducted later) against the supplier's return. So careful buyers check the list before they pay. 'How to Check a Supplier Before Claiming Input Tax: FBR Invoice, ATL & Registration Checks (2026)' shows the checks they run.

Suspension hurts even more. FBR's page says no buyer may claim input tax on a suspended person's invoices, including invoices issued before the suspension. The suspended person also loses input tax and refunds.

Missed sales tax returns? File every missing return, including nil returns. Pay the tax through a PSID (Payment Slip ID, the payment number FBR creates before you pay). Late tax carries default surcharge (an extra charge worked out like interest). A late return carries a penalty of Rs 50,000, or Rs 2,000 a day if you file within 10 days. 'Sales Tax Return Due Date in Pakistan (2026): 10th, 15th, 18th and the New Rs 50,000 Late Fine' explains the dates. 'How to Pay an FBR Penalty: PSID, CPR and What to Do After a Digital Invoicing Notice (2026)' shows how to pay.

Missed the income tax return or a withholding statement? File it in IRIS (FBR's online tax portal) now. Late income tax filing has its own penalties.

Then check the ATL search again after FBR processes your filing. If nothing changes, write to your RTO (Regional Tax Office) or LTU (Large Taxpayers Unit). Attach copies of what you filed.

Suspended or blacklisted? Answer the show cause notice on time, with evidence. File everything pending. If the reason was not connecting to digital invoicing, connect and start posting invoices. FBR's restoration page points to Sales Tax General Order 34 of 2010. Your RTO or LTU can recommend restoration after an audit or inquiry. An appeal authority, a court or the Federal Tax Ombudsman can also order it. 'Business Closed but Fined for Not Integrating with FBR? What the Tax Ombudsman Decided (Sept 2026)' shows the Ombudsman route in a real case.

Check a buyer before the first invoice. Registration type and active status are different things, and a buyer can be registered but not active. The registration type on your FBR invoice must match FBR's records, or the invoice fails with error 0053. If a registered buyer is not active, add 4% further tax unless the goods are left out. 'Registered vs Unregistered Buyers on FBR Invoices: Registration Type, Further Tax and ATL Checks' shows both fields.

Protect your own status with a simple routine. Post every sale to FBR when you make it. Check Annexure-C (the sales list in your return) by the 10th, pay by the 15th and file by the 18th. Mark 30 September 2026 for the income tax return. Digi Invoice sends each invoice to FBR the moment you save it. It prints the IRN (Invoice Reference Number, FBR's unique number for each accepted invoice) and QR code. You can create a free account and post your first invoice today.

ATL (Active Taxpayers List) — FBR's list of registered persons who keep up with their returns. Sales tax has its own list.

Active taxpayer — a registered person who is not in any of the four groups in section 2(1A) of the Sales Tax Act.

Further tax — an extra 4% on taxable supplies to a person who is not registered or not active.

Withholding agent — a buyer who must hold back part of the tax and pay it to FBR directly.

Suspension — a stop the Commissioner puts on your sales tax registration while a problem is checked.

Blacklisting — a harsher step that can follow suspension, after a show cause notice and a hearing.

Show cause notice — a letter asking you to explain why FBR should not take action against you.