Registered taxpayers in Pakistan are facing difficulties revising their sales tax returns due to a technical issue in the Federal Board of Revenue's (FBR) IRIS portal. This glitch prevents them from submitting applications after the standard 120-day revision window.
- The Sales Tax Act, 1990, grants taxpayers the right to revise their sales tax returns within 120 days of filing (Section 26(3)). However, approval from the Commissioner is mandatory.
- If the 120-day window closes, taxpayers can still apply for condonation under Section 74 to enable revision.
- The online process involves requesting condonation approval from the Commissioner followed by a revision application.
- A crucial step requires a "reference order number" on the condonation application page. This number is no longer auto-populating in the IRIS portal.
- Previously, this number automatically appeared, referencing the specific return for revision. Its absence now renders application submission impossible.
- The Karachi Tax Bar Association (KTBA) raised concerns about this glitch, highlighting the challenges faced by taxpayers seeking to revise their returns.
- Numerous complaints have reportedly been sent to the FBR helpline via email and calls, but no resolution has been communicated.
- The KTBA urges the FBR's IT member to intervene and address the issue with the PRAL team.
- A swift fix is needed to restore the automatic generation of reference order numbers, allowing taxpayers to resume submitting condonation and revision applications seamlessly.