Islamabad, October 22, 2025 – The Federal Board of Revenue (FBR) has announced a detailed procedure for changing the National Tax Number (NTN) or Sales Tax Registration Number (STRN) on gas and electricity bills of industrial consumers.
According to Sales Tax Circular No. 03 of 2025, the FBR has strengthened the verification process for changing NTN or STRN linked to industrial utility connections provided by DISCOs (electricity distribution companies) and GASCOs (gas distribution companies).
Under the new guidelines, no change of NTN or STRN will be made in the utility records without fulfilling specific procedural requirements. The process involves the following key steps:
1. The registered industrial consumer must submit an application to the Commissioner Inland Revenue (IR) having jurisdiction for the requested change in NTN or STRN on their gas or electricity bill.
2. The Commissioner-IR will verify the details provided, including conducting physical verification of the business premises if necessary.
3. If the Commissioner-IR is satisfied with the authenticity of the particulars, an official directive will be issued to the concerned DISCO or GASCO to update the NTN or STRN on the relevant utility bill.
4. The DISCOs/GASCOs will then make the change in their records as per the recommendation of the Commissioner-IR.
This move aims to ensure transparency, prevent misuse, and strengthen documentation of industrial taxpayers across Pakistan.