How to Change Particulars in Income Tax and Sales Tax Challans
FBR’s e-portal for preparation of challan experienced a hidden change early at the beginning of this tax year 2016, previously at the time of CPR preparation, the system by default set the month as latest month for sales tax for which payments are generally prepared. For example if you are in month of August the system by-default set the month as July.
How to Correct errors in Sales Tax CPRs
Now the auto-set option seems to be disabled, now CPR preparer have to manually select the month from drop down list.
By the way it’s never been a difficult task to select month, however due to manual selection of month the task is now subject to lots of human errors.
Result of wrong month selection is generally discovered when the CPR is not shown under the month for which the CPR is intended there you find that something went wrong in preparation.
Generally this error is discovered on the last date i.e. 18th of return filing month therefore creates stresses at the last moment.
The stress turns in to frustration when how to rectify the issue is unknown.
How to Correct errors in Income Tax CPRs
Apart from above errors in sales tax challans there are many facing human-errors in preparation of CPRs for example wrong NTN and period / Month selection.
Knowing these day to day problem, we are presenting Standard Operating Procedure (SOP) followed by FBR authorities to rectify the abovementioned issue and following issues that may occur while preparing CPR.
Issues
- Wrong NTN number is mentioned on the CPR
- Wrong date is mentioned
- Bank made certain mistake
Solutions
In case where mistake one NTN is to be delteted and other person NTN is to be and both person falls in different jurisdiction RTO / LTU then this error shall be forwarded to designated officer in the Board for approval and necessary entry in the system.
In case of other errors, for example change of NTN /NAME of the same person then it can be resolved at field level.
Change in Tax Period
Change of Tax period may be facilitated at Field level i.e. Relevant commissioner can directly change the tax period upon presentation of satisfactory evidence.
Step 1: Write an application addressing to Commissioner of relevant RTO / LTU
Write an application to relevant commissioner on letter head and attach following documents
- Copy of CNIC (In case of Company limited by shares CNIC of Directors)
- Copy of TPR and CPR (for which requesting for change )
- In case of Bank’s mistake, letter from bank and affidavit from the taxpayer on stamp paper that amendment may be made in CPR
- For correction of NTN in CPR, affidavit from the person on whose name the payment has been deposited
It is always better to liaison with the office of commissioner to follow up for the application made.
In case of case pending before Board, approval of change would be conveyed to director (MIS), FBR (HQ) who would
- Update changes as per approval
- Maintain record of change
- Intimate applicant and relevant RTO
- Summary of report to be send to Chief (IR-Automation) on weekly basis
As required by Director (MIS) PRAL would provide
- Software support
- Operational support
Above process may take 10 to 15 days; during this period you may face penalty notices for non-filing of sales tax return on time for which you may always explain the situation.
Feel free to contact us for any support relating to above.