The Federal Board of Revenue (FBR) has taken a significant step towards enhancing taxpayer convenience by enabling the Change of Tax Jurisdiction application to be filed online through the IRIS portal. This development simplifies the previously manual process, making it easier for taxpayers to update their tax jurisdiction based on changes in their circumstances.
What is Tax Jurisdiction, and Why Might It Change?
Tax jurisdiction refers to the designated tax office responsible for overseeing a taxpayer’s tax matters. This is typically assigned based on factors such as:
- Residential address.
- Business address.
- Registration details.
Taxpayers may need to change their jurisdiction due to:
- A change in residential or business address.
- Errors in the originally assigned jurisdiction.
- Shifts from individual (CNIC-based) to business-based registration.
The new online process ensures transparency, accuracy, and efficiency in updating such information.
Step-by-Step Guide to Apply for Change of Tax Jurisdiction in IRIS
- Log in to the IRIS Portal:
Visit the FBR IRIS portal.
Use your login credentials to access your account. - Navigate to the Jurisdiction Option:From the main menu, select the Jurisdiction tab.
- Select “Application for Change in Major Jurisdiction”:Choose the relevant option to initiate your application for a jurisdiction change.
- Specify the Reason for Jurisdiction Change:You will be prompted to select a reason for the requested change. Options include:
- Address Change: If your residential or business address has changed.
- Change from Residential (CNIC) to Business Address: When transitioning to a business-based tax profile.
- Wrongly Assigned: If your jurisdiction was assigned incorrectly during registration.
- Appearing in the Login: For cases where the jurisdiction visible in your login is incorrect.
- Others: If none of the above reasons apply, provide a custom explanation.
- Provide Supporting Details and Select Desired Jurisdiction:
- Select the new tax jurisdiction you wish to apply for, based on your updated address.
- Enter the updated address details accurately.
- Attach any supporting documents, such as:
- Utility bills.
- Lease agreements.
- Certificates of incorporation (for businesses).
- CNIC or NICOP for individuals.
- Submit the Application:
- Review the entered details and submit the application. Once submitted, the system generates a tracking number for your reference.
Post-Submission: Reviewing the Commissioner’s Response
After submitting the application, the Commissioner’s response will be available in the Assignment Tab. The Commissioner may:
- Approve the application based on the provided information.
- Request additional details or supporting evidence if required.
Ensure to monitor the Assignment Tab regularly to stay updated on the application status or provide any supplementary information requested.
Benefits of the Online Jurisdiction Change System
- Convenience and Accessibility:
The online system eliminates the need for physical visits to tax offices, saving time and effort. - Transparency:
Taxpayers can track the progress of their applications and view the Commissioner’s response directly through the portal. - Efficiency:
The streamlined process reduces delays associated with manual applications, ensuring quicker resolution of jurisdiction-related matters. - Accurate Tax Management:
By updating jurisdiction details promptly, taxpayers can ensure that their records reflect the correct tax office, minimizing confusion and potential compliance issues.
Key Considerations for Taxpayers
- Accurate Details: Ensure that the information and supporting documents provided in the application are accurate and up-to-date.
- Follow-Up: Regularly check the Assignment Tab in IRIS to respond promptly to any queries or additional requirements from the Commissioner.
- Timeliness: Submit the application as soon as possible after a change in address or any other jurisdiction-related issue arises.
