Karachi, December 30, 2023 – In a significant move, the Sindh Revenue Board (SRB) has introduced a comprehensive procedure for making changes to the Computerized Payment Receipt (CPR).
The new process, outlined in the amendments to the Sindh Sales Tax on Services Rules, 2011, aims to address genuine mistakes and streamline the correction process for registered persons.
According to the amended rules pertaining to changes in CPR, the SRB has delineated a step-by-step process that registered individuals must follow in case modifications are required due to bona fide errors. The outlined procedure includes specific documentation and verification steps to ensure transparency and authenticity in the correction process.
1. Application Submission: Registered individuals seeking corrections in CPR are required to submit a written application on their business letterhead. This application should specify the justification supporting the correction request along with the proposed changes in the CPR.
2. Documentary Requirements: The application must be accompanied by several essential documents, including a copy of the relevant verified receipt, a copy of the computerized payment receipt, and, if applicable, a letter from the bank along with an affidavit from the depositor in case the mistake originated from the banking side. Additionally, for corrections related to the National Tax Number on CPR, an affidavit from the depositor is mandatory.
3. Verification by SRB Commissioner: The concerned commissioner of the SRB will thoroughly examine the request and ensure that the CPR in question has not been previously claimed against any payment that was due. Once satisfied about the genuineness of the request, the commissioner will seek concurrence from the relevant supervisory Member of the Board.
4. Communication of Approval or Refusal: Upon obtaining approval, the commissioner will communicate the decision to the applicant and the concerned officers of the SRB. Simultaneously, the Chief Manager of Pakistan Revenue Automation (Pvt) Limited (PRAL) in SRB will be notified. The commissioner and the chief manager will maintain a record of the approved changes.
In the event of a refusal, the applicant registered person will be provided with sufficient reasons for the decision, conveyed through a formal letter of refusal.
This procedural framework aims to facilitate a more efficient and transparent process for correcting errors in the computerized payment receipt, ensuring that genuine mistakes are promptly addressed without unnecessary hurdles. By involving multiple verification steps and maintaining detailed records, the SRB intends to enhance accountability and uphold the integrity of the correction process.
The unveiling of this procedure is expected to benefit businesses and taxpayers, providing them with a clearer and more streamlined mechanism for rectifying inadvertent errors in their payment receipts.
