Online procedure for correction in Computerized Payment Receipts for Inland Taxes

This blog is written by Mr. M. Kaleem Majeed, Manager Taxation and Corporate Advisory Services. Please read this procedural blog and provide your valued comments.

 Online procedure for correction in Computerized Payment Receipts for Inland Taxes

In order to facilitate taxpayers for ease of doing business Federal Board of Revenue (FBR) has issued online procedure for correction in computerized payment receipts for inland taxes.

The following e-procedure will be followed for the correction of CPR (Income Tax, Sales Tax and Federal Excise Duty):

Scope of such changes shall be restricted to the following areas only:

  1. Change of name, address, NTN/CNIC
  2. Change in tax year/tax period
  3. Change in payment code/payment section.
  4. Online application to such effect will be submitted through IRIS software using taxpayer’s own login. The said online application will be placed in the ‘inbox’ of the concerned chief commissioner having jurisdiction over the case of such taxpayer. Scanned copies of the following documents will also be uploaded in the system for evidence.
  5. Copy of CPR
  6. Copy of CNIC
  7. In case of mistake made by withholding agent, letter from withholding agent and affidavit from the taxpayer on stamp paper that amendment may be made in CPR
  8. For correction of NTN/CNIC in CPR, affidavit from the person on whose name the payment has been deposited mistakenly.

The FBR said that the chief commissioner shall designate an officer in Chief Commissioner Inland Revenue Office for such purpose. On receipt of e-application along with scanned copies of documents in the inbox such designated officer shall process the case. Before approval it shall be ensured through system that the CPR has not previously been utilized against any payment.

After due system verification such changes shall be made in FBR e-system ‘RECAP’ to the relevant CPR. In cases of rejection, the reasons to such extent shall also be communicated to the applicant electronically. The chief commissioner shall also ensure that applications are disposed-off within three days from the receipt of complete documents. Shortcoming, if any, may also be communicated to the taxpayer through system generated letter.

The FBR further said that in the case, where scope of correction falls in different territorial jurisdiction, the chief commissioner to whom such e-application is made shall forward such application electronically to the chief commissioner where such CPR was recorded incorrectly. On receipt of such e-application, the concerned chief commissioner shall make necessary correction in such CPR and inform the taxpayer accordingly. In case of any objection reason to such extent shall be communicated to the respective tax office electronically.

The tax authorities said that change in CPR will only take place in the system of FBR for all accounting purposes and the taxpayer will be entitled to take such credit accordingly. Original CPR, being a bank document, will remain unchanged. Heads of Account (NAM) shall not be changed in the CPR.

The FBR further said that cases pending at board’s/computer wing’s level may be processed before October 15, 2018. Existing authority to correct CPRs through central logins would be withdrawn on the said date.

Note: Such instruction will take effect from October 15, 2018

Kaleem Majeed