Tax & Legal Glossary
Understand key Pakistan tax terminology, FBR acronyms, and legal definitions.
ATL (Active Taxpayer List)
The list published weekly by the FBR containing names of taxpayers who filed their annual income tax returns on time.
ATIR (Appellate Tribunal Inland Revenue)
The highest administrative judicial tribunal in Pakistan for resolving tax disputes between taxpayers and the FBR.
CPR (Computerized Payment Receipt)
The official acknowledgment receipt generated upon paying taxes or duties into the National Bank / State Bank of Pakistan.
FBR (Federal Board of Revenue)
The federal regulatory authority in Pakistan responsible for enforcing tax laws, customs duties, and direct/indirect tax collection.
IRIS Portal
The online electronic tax filing system of the FBR used by taxpayers for submitting returns, notices, and appeals.
NTN (National Tax Number)
A unique 7-digit identifier issued by the FBR to individuals and corporate entities for tax identification.
SECP (Securities and Exchange Commission of Pakistan)
The financial regulatory agency in Pakistan responsible for regulating corporate sector, insurance, and capital markets.
STRN (Sales Tax Registration Number)
A 13-digit number mandatory for businesses engaged in taxable supply of goods or services.
WHT (Withholding Tax)
Advance tax deducted at source by designated withholding agents on transactions such as salaries, banking, and contracts.