At Par · Pakistan
What it costs to get back on the Active Taxpayer List.
The number most people still quote is out of date, and the gap is not small. The Finance Act 2026 multiplied the late-filing surcharge on 1 July 2026, and the tax year 2026 deadline is about two months away.
An ACCA is accountable. The finance team you don't build.
Since 1 July 2026 the surcharge to rejoin the Active Taxpayer List after filing late is Rs 25,000 for an individual, Rs 50,000 for an AOP and Rs 100,000 for a company — up from Rs 1,000, Rs 10,000 and Rs 20,000. The tax year 2026 return is due 30 September 2026 for individuals and AOPs, and 31 December 2026 for companies.
What changed, and what it costs.
What changed on 1 July 2026?
The section 182A surcharge was multiplied — twenty-five times over for individuals.
The Finance Act 2026 — Act XLIII of 2026, assented on 26 June 2026 — amended the proviso to section 182A(1)(a) of the Income Tax Ordinance 2001, substituting the surcharge figures. It takes effect for the year beginning 1 July 2026. Note that the FBR’s own long-standing web page still shows the old figures, which is why the stale numbers are still circulating.
Source: Finance Act 2026, Gazette of Pakistan (Extraordinary), 26 June 2026 — amendment to section 182A.
What does being off the Active Taxpayer List actually cost?
More than the surcharge — it raises your withholding on ordinary transactions.
The surcharge is only the entry fee to get back on. While you are off the list, withholding applies at higher rates across banking, property and vehicle transactions, so the cost accrues quietly on every transaction you make. Filing on time is materially cheaper than filing late and buying your way back.
Is there any way out of the surcharge?
For individuals only, and it has a real cost of its own.
The Finance Act 2026 added a new section 182A(3): an individual may avoid the surcharge by furnishing an undertaking before the Commissioner that they will not purchase, acquire or otherwise obtain ownership or beneficial interest in any property for six months from the date of the undertaking. It is a genuine alternative, not a loophole — and it is not available to an AOP or a company.
Source: Finance Act 2026 — new sub-section (3) inserted in section 182A.
One document in. Recorded, with its evidence.
Read, checked twice, recorded.
It balances · evidence attached · append-only. At Par records it — you still authorize the payment.
The finance team you don’t build.
You don’t need to build a finance team — or even be an accountant. At Par is the accountant and the accounting system in one: an ACCA accountable, your books closed and your FBR filings ready.
Flat monthly, sized to your volume. Start with a 30-day paid pilot; no lock-in.
- Bookkeeping and monthly close
- Sales-tax return prepared
- An ACCA accountable — you authorize and file
- Everything in Books
- Income-tax return and FBR filings prepared
- Monthly management reports
- Priority answers to your finance questions
- Everything in Books + Tax
- IT-export reconciliation or multiple entities
- CFO-level reporting and advisory
Every plan starts with a 30-day paid pilot · billed monthly, no lock-in · an ACCA accountable · you authorize everything that moves money. Exact scope sized on your call.
At Par prepares. Two checks agree. You authorize.
Two checks must agree before anything is recorded. Evidence on every figure. Append-only records. An ACCA is accountable. You file on IRIS. You authorize everything that moves money — At Par never moves it. At Par is not a chartered accountancy firm and does not provide audit or assurance services.
The work, service by service.
Full-service accounting · Bookkeeping review & month-end close · Catch-up & cleanup · QuickBooks review · Xero review · Payroll · CFO & management reporting
Asked by Pakistan businesses.
Is the surcharge really Rs 25,000 now? +
For an individual, yes, from 1 July 2026 — it was Rs 1,000 before. It is Rs 50,000 for an association of persons and Rs 100,000 for a company. The change came in with the Finance Act 2026.
Does At Par file my return with the FBR? +
No. At Par prepares your books, your return and the records that support it, and hands you a filing-ready package. You file on IRIS. At Par is not a chartered accountancy firm and never moves your money.
Do you do audit? +
No. At Par keeps your books closed, reconciled and audit-ready, and does not provide audit or assurance services. An ACCA is accountable for the work, and At Par is not a chartered accountancy firm.
Does At Par file with the FBR or move my money? +
No to both. At Par prepares your books, your returns and your supporting records, and hands you a filing-ready package. You file on IRIS, and you authorize anything that moves money — At Par never moves it.
What does it cost? +
Books start from PKR 69,000 a month and Books plus Tax is PKR 89,000 a month, with custom scopes for export and multi-entity work. Every plan starts with a 30-day paid pilot.
Get your books to par before 30 September.
Sized to your volume, priced against the hire, not the software. A 30-day paid pilot, full service, your weekly brief from week one.
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Reviewed by an ACCA on the At Par team · Last updated 27 July 2026 · figures cited from the Finance Act 2026 and the FBR — verify current rules before filing. See our Pakistan overview.