ISLAMABAD - Federal Board of Revenue (FBR) has issued active taxpayers list (ATL) for the tax year 2015. The ATL 2015 contains CNICs/names of individuals/NTNs/names of companies & Association of Persons (AoPs) who filed their income tax returns for the tax year 2015. The names of those taxpayers who had filed their returns in tax year 2014 but failed to file tax returns for the tax year 2015 have not been included in the ATL for tax year 2015 and they would be treated as non-filers requiring to pay income tax as per enhanced withholding tax rates on the pattern of other non-filers as per various provisions of law with immediate effect.