Are 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:
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.
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
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.
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.
Rejection and Reasons: In case of rejection, the Commissioner will provide clear reasons in a written notification to you.
- 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.