ByAre you a registered person under the Sindh Sales Tax on Services Act, 2011, facing an error in your Computerized Payment Receipt (CPR)? Worry not! The Sindh Revenue Board (SRB) has introduced a new rule, 17A, simplifying the process for correcting such mistakes. This article provides a straightforward explanation of the amended procedure.
When Correction is Needed:
Rule 17A allows you to request a correction in your CPR if there’s a “bona fide mistake” requiring changes. This includes inaccuracies in tax periods, details, or other information reflected on the receipt.
Steps to Request Correction:
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Application: Submit a written application to the concerned Commissioner of the SRB on your business letterhead. Clearly state the justification for the correction and the specific changes you require in the CPR.
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Supporting Documents: Attach the following documents with your application:
- A copy of the relevant verified return
- A copy of the original CPR
- If the error resulted from a bank mistake, a letter from the bank and an affidavit from the depositor
- An affidavit from the depositor (for National Tax Number corrections)
- Any other documents requested by the Commissioner
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Review and Approval: The Commissioner will assess your request, ensuring the CPR hasn’t been used for previous payments. Upon verification and satisfaction, they will seek approval from a designated member of the Board.
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Communication and Record Keeping: If approved, the Commissioner will inform you, relevant SRB officers, and the Chief Manager of PRAL (Pakistan Revenue Automation Limited). Both the Commissioner and Chief Manager will maintain records of approved changes.
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Rejection and Reasons: In case of rejection, the Commissioner will provide clear reasons in a written notification to you.
Remember:
- This process applies solely to bona fide mistakes, not intentional errors or omissions.
- Seeking guidance from a tax advisor is always recommended for complex scenarios.
By following these steps and understanding the revised procedure, you can efficiently address CPR errors and maintain accurate tax records.
