The Federal Board of Revenue has issued a detailed procedure to facilitate the business community by allowing them to make changes in the computerised payment receipt (CPR) of sales tax and rectify errors during sales tax payments at banks.
In this connection, the FBR on Wednesday issued the procedure to the Chief Commissioners Inland Revenue of Large Taxpayer Units (LTUs) and Regional Tax Offices (RTOs) for changes in the CPR-ST to ensure correction of mistakes made by the business and trade while making sales tax payments at banks. The FBR has implemented the new procedure with immediate effect.
Sources told Business Recorder here on Wednesday that previously the FBR had issued a standard operating procedure (SOP) for the changes in the CPR relating to the income tax payments.
Now, the FBR has also issued procedure to rectify errors made by the taxpayers during submission of the CPR-ST in the banks. In certain cases, the taxpayers wrongly deposit tax payments in some other bank account having different NTN through the CPRs. At present there was no sales tax procedure or Standing Operating Procedure (SOP) to deal with the situation where sales tax payment has been inadvertently made against wrong NTN through the CPR. Now, the taxpayers would be able to rectify their errors through the new SOP. The decision would facilitate a number of taxpayers to rectify the errors through processing of their applications by the relevant Chief Commissioners Inland Revenue of LTUs/RTOs.
According to the procedure, Director-E-Operations, Pakistan Revenue Automation Limited (PRAL) has authorised to allow genuine correction in sales tax CPR for which the procedure to be followed, is as under:
Applicant to apply for correction in CPR to the relevant Chief Commissioner along with supporting documents including written request on letter head; copy of CNIC and copy of TPR&CPR.
In case of bank's mistake, letter from the bank and affidavit from the taxpayer on stamp paper that amendment may be made in CPR. For correction of National Tax Number (NTN) in CPR, affidavit from the person on whose name the payment has been deposited.
As per procedure, the Chief Commissioner would recommend and then endorse the application to Chief (IR-Automation), FBR (HQ), Islamabad. The approval of change would then be conveyed to Director (MIS), FBR (HQ) who would update changes as per approval; maintain record of changes; intimate applicant and relevant RTO and summary report to be send to Chief (IR-Automation) on weekly basis.
As required by Director (MIS) PRAL would provide software support and operational support. The monitoring of changes in CPR would be done by Director (MIS), procedure added.
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