The Federal Board of Revenue (FBR) has refused to grant “Active Taxpayer” status to individuals who filed manual income tax returns for tax year 2024.
According to tax experts, the FBR has violated the mandatory directives of the Federal Tax Ombudsman (FTO) as well as FBR Circular No. 6 for tax year 2025–26.
Tax professionals say that legal orders, internal circulars, and taxpayers’ rights are being disregarded at the discretion of field officers.
It is worth mentioning that in November last year, FBR eliminated manual income tax returns, making electronic filing mandatory for all individuals for both income tax returns and withholding statements.
The amendment, made under Rule 73 of the Income Tax Rules, 2002, introduces a new sub-rule (2DD), which requires individuals to file their tax returns and withholding statements exclusively through electronic channels.
According to the notification, manual submissions will no longer be accepted. The move is intended to enhance transparency, strengthen compliance, and streamline the tax filing process across the country.
