The Federal Board of Revenue (FBR) has introduced a new option in its IRIS system that allows taxpayers to request changes to electronic sales tax invoices after the existing 72-hour deadline.
Under the new facility, taxpayers can apply to amend or cancel invoices beyond the prescribed time limit. However, the changes will only take effect after approval from the relevant Commissioner Inland Revenue (CIR).
According to a user manual issued by Pakistan Revenue Automation (Private) Limited (PRAL) on Thursday, the facility is intended to help businesses correct mistakes and discrepancies in electronic sales tax invoices that remain unchanged after the 72-hour window.
To use the facility, taxpayers must log into IRIS and open the Sales Tax applications section. They need to select the option titled “Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs),” choose the relevant tax period and identify the invoices through their FBR Invoice Transaction Numbers.
After loading the relevant invoices, taxpayers can update the required details or request their cancellation. The system does not allow both actions for the same invoice within one application. An invoice selected for amendment cannot also be marked for cancellation, and vice versa.
Applicants can upload supporting documents in PDF format to explain the requested changes. The concerned tax officer may also seek additional information through the Internal Correspondence facility in IRIS.
There is also a restriction on filing sales tax returns while an application is under review. Taxpayers cannot submit Annexure-C (Sales) until the Commissioner Inland Revenue issues a decision on their request.
If the application is approved, the revised electronic invoices will become available for inclusion in Annexure-C, subject to system validations. If the request is rejected, the original invoice details will remain in place and will be available for Annexure-C and the Federal Excise Return, where applicable.
The facility is not available for invoices already linked with Annexure-C of a Sales Tax Return or Federal Excise Return. Invoices previously approved by the Commissioner Inland Revenue through another application are also excluded.
Taxpayers can file multiple applications for the same tax period, but they cannot resubmit invoices that were already included in earlier applications, rejected by the tax authority or are awaiting a decision.
The new feature gives taxpayers a way to seek corrections or cancellations beyond the standard 72-hour deadline, while keeping the final decision with the concerned tax authorities.
