ATL Sales Tax Check: Find If a Supplier Is Active on FBR's List, and Every Reason It Is Not
FBR's sales tax ATL was updated on 26 October 2026. Check a supplier before you buy, see the four ways a business turns non-active and how to get restored.
To check whether a business is active for sales tax, open FBR's separate Active Taxpayer List for sales tax at fbr.gov.pk/atl-sales-tax/163223, then download the list or use the online search linked on that page. FBR showed the list as updated on 26 October 2026. Check before you buy: an invoice from a non-active supplier gives you no input tax credit, whatever it says on paper.
The sales tax list is not the same as the income tax ATL that most people check by SMS. A shop can be a filer for income tax and still be non-active for sales tax, or the other way round. Below are the ways a registered person drops off, what it blocks, how to get back on, and why 31 October matters for sales tax registrants too.
FBR keeps a separate Active Taxpayer List for sales tax
FBR publishes two lists. The income tax ATL shows return filers and gives the lower filer rates. The sales tax ATL shows registered persons who are active under the Sales Tax Act, 1990. Buyers, importers and government departments use the sales tax list.
Section 21A of the Sales Tax Act gives FBR the power to keep this list and to restrict anyone who stops being active. Both lists sit on FBR's website, side by side in the menu.
| List | Who is on it | Last update shown | How to check |
|---|---|---|---|
| ATL (Income Tax) | People and businesses who filed the income tax return | 30 October 2026 | SMS to 9966, IRIS verification, or the download file |
| ATL (Sales Tax) | Sales tax registered persons who meet section 2(1A) | 26 October 2026 | Download file or the online search on FBR's sales tax ATL page |
How to check a supplier on the sales tax ATL
Ask the supplier for its NTN and sales tax registration number first. Then open FBR's sales tax ATL page and search that number in the latest list. Do it before you book the purchase, and again before you claim the input tax in your return.
- Get the supplier's NTN and sales tax registration number from the invoice or quotation.
- Open FBR's Active Taxpayer List (Sales Tax) page.
- Clear your browser cache, as FBR asks, so you get the newest file.
- Download the list, or click the link for the online sales tax ATL search on the same page.
- Search the supplier's number and save a screenshot with the date.
- If the number is missing, stop the purchase or ask the supplier why before you pay.
We could open the FBR page but not the search tool or the list file from our location, so we cannot describe the search screen field by field. The page itself names both routes.
Four failures make a registered person non-active
Section 2(1A) of the Sales Tax Act defines an active taxpayer by what it has not done wrong. A registered person drops off if any one of four things happens, and one of them is missing the income tax return date.
| Failure | Law |
|---|---|
| Blacklisted, or registration suspended | Section 2(1A)(a) read with section 21 |
| No sales tax return for two tax periods in a row | Section 2(1A)(b) |
| Income tax return or section 115 statement not filed by the due date | Section 2(1A)(c) |
| Quarterly or annual withholding statement under section 165 not filed | Section 2(1A)(d) |
The third line is the one to watch this week. The income tax return for individuals and AOPs is due on 31 October 2026, as set out in today's tax return last date. A sole proprietor registered for sales tax who misses it risks the sales tax list as well as the income tax one.
Monthly returns matter too. Rule 18 of the Sales Tax Rules says that where tax is due on the 15th, the return is filed by the 18th. Two missed months in a row is enough, so the steps in filing a monthly sales tax return are worth keeping on a calendar.
A non-active taxpayer cannot invoice, import or claim input tax
Rule 12A of the Sales Tax Rules, 2006 lists what a non-active taxpayer loses. It cannot file goods declarations for import or export, issue sales tax invoices, claim input tax or refund, or use any concession under the Act. The removal is automatic.
The rule also reaches the buyer. No person, including government departments and public bodies, may buy from a non-active taxpayer. If a buyer enters such an invoice in Annex-A of its return, IRIS shows a message that the supplier is non-active, and no input tax credit is allowed against that invoice.
| What is blocked | Who it hurts |
|---|---|
| Goods declarations for import and export | The non-active business |
| Issuing sales tax invoices | The non-active business |
| Input tax and refund claims | The non-active business |
| Input tax on its invoices | Every buyer who claims it |
| Purchases by government departments | The non-active business |
Biometric checks can also take you off the list
Rule 5 of the Sales Tax Rules adds a NADRA step. A new registrant must give biometrics at a NADRA e-Sahulat centre within a month of registration, or the name is taken off the sales tax ATL. Fake or wrong documents found later can have the same result.
There is also a yearly step. Individuals, AOP members and the director of a one-member company must re-verify at e-Sahulat in July each year. Missing it does not remove you outright under the rule, but e-filing of the return then needs the Commissioner's prior authorisation through IRIS. That is a slow way to file a monthly return.
Restoration needs returns, payment and an FBR order
Rule 12B sets three steps to get back on. File the missing return or statement and pay any tax due. Your RTO or LTO then checks the case and recommends restoration. FBR issues the order. Filing alone does not switch you back on.
If the cause was suspension or blacklisting rather than a missed return, the route is different and runs through a hearing. What to do if FBR suspends or blacklists your registration covers that case. For the withholding statement trigger, filing the quarterly withholding statement has the IRIS steps.
Common questions
Is the sales tax ATL the same as the income tax ATL?
No. FBR keeps two lists. The income tax list covers return filers. The sales tax list covers registered persons who meet section 2(1A) of the Sales Tax Act.
When was the sales tax ATL last updated?
FBR's page showed "Updated on 26 Oct 2026" when we read it on 31 October 2026.
Can I claim input tax on an invoice from a non-active supplier?
No. Rule 12A(4) says no input tax credit is admissible against an invoice issued by a non-active taxpayer.
Does missing the income tax return affect sales tax status?
Yes. Section 2(1A)(c) makes a registered person non-active if the income tax return is not filed by the due date.
How many missed sales tax returns make me non-active?
Two consecutive tax periods, under section 2(1A)(b).
Can I check sales tax status by SMS?
FBR's sales tax ATL page lists only the download file and the online search. Its SMS instructions on 9966 are written for the income tax list, which checking your filer status explains.
How we verified this
What we checked, where we read it, and what we could not confirm.
Last checked 31 October 2026. We read FBR's Active Taxpayer List (Sales Tax) page, which showed the list updated on 26 October 2026 and linked a download file and an online search; neither the file nor the search opened from our location. We read sections 2(1A) and 21A of the Sales Tax Act, 1990 amended up to 30 June 2026, and rules 5, 12A, 12B and 18 of the Sales Tax Rules, 2006 updated up to 31 July 2026, both on FBR's website. We did not search a live supplier, so we cannot confirm which fields the search accepts.
About the author
Global Affairs & Political Economy Writer
Muhammad Hatim is a book lover who started writing because he enjoys it. At Pakistan Era he writes about international relations, geopolitics and the global economy, with a particular interest in South Asia and the forces behind current events.
