Sindh Revenue Board Makes Amending Rule for Correcting Mistakes in Tax Payment Receipts

The Sindh Revenue Board (SRB) has issued a new rule allowing registered persons to rectify mistakes in their Computerized Payment Receipts (CPRs) for Sindh Sales Tax on Services. This article explains the key points of this amendment and how it benefits taxpayers.

What is a CPR?

A CPR is a digital receipt issued by a bank acknowledging the payment of Sindh Sales Tax on Services. It serves as proof of payment for the tax authorities.

What are the allowed corrections?

The new rule allows corrections to:

• Tax Period:?This is helpful if you mistakenly paid for the wrong tax period.
• National Tax Number:?Ensure your correct tax ID is associated with the payment.
• Other mistakes:?The rule allows for corrections to other genuine errors with supporting documentation.

What documents are required for correction?

• Written application explaining the mistake and desired correction.
• Copy of the relevant tax return.
• Copy of the original CPR.
• Bank letter and affidavit if the mistake was due to the bank.
• Affidavit for National Tax Number correction.
• Any additional documents requested by the Commissioner.

How to apply for correction:

1. Submit the application and documents to the concerned Commissioner of the SRB.
2. The Commissioner will verify the request and ensure the CPR hasn't been used for any previous claims.
3. If satisfied, the Commissioner will seek approval from the concerned Board Member.
4. Upon approval, the Commissioner will inform the applicant, relevant SRB officers, and the Chief Manager, PRAL.
5. Records of approved changes will be maintained.
6. In case of refusal, the Commissioner will provide reasons in writing to the applicant.

Benefits of the new rule:

• Simplifies error correction:?Provides a clear process for rectifying mistakes in CPRs.
• Reduces burden on taxpayers:?Eliminates unnecessary hassle and potential penalties for genuine errors.
• Improves transparency:?Ensures accurate tax records and promotes fair administration.This article was published at Documents Required for Correcting Computerized Payment Receipts (CPRs) in Sindh