How to Deregister an NTN/STRN of a Deceased Individual with FBR

The Federal Board of Revenue (FBR) in Pakistan has established a streamlined process for deregistering the National Tax Number (NTN) or Sales Tax Registration Number (STRN) of a deceased individual. This guide outlines the steps involved based on the Standard Operating Procedures (SOP) issued by the FBR.

What You Need to Do:

  1. Gather Documents:

    • Official Death Certificate: Obtain a certified copy of the death certificate issued by the National Database and Registration Authority (NADRA) containing the deceased’s name, CNIC number, and date of death.
    • Other Relevant Documents: (Optional) Any additional documents supporting the death of the taxpayer, if required by the FBR office.
  2. Submit Documents to FBR:

    • Visit your local FBR office or designated facilitation center.
    • Submit the death certificate and any additional documents to the concerned officer.

FBR’s Processing:

  1. Verification:

    • The FBR officer will verify the authenticity of the death certificate and other documents.
  2. Change of Status in IRIS:

    • Upon verification, the Commissioner will mark the deceased taxpayer’s status as “verified as deceased” in the Integrated Revenue Information System (IRIS).
  3. Outstanding Liabilities:

    • The concerned Commissioner of Inland Revenue (CIR) will assess any outstanding tax liabilities, penalties, or dues owed by the deceased.
  4. Recovery of Debts (if applicable):

    • FBR may initiate procedures to recover any outstanding tax debts from the deceased’s estate.
  5. Cancellation of Registration:

    • The CIR will issue an order for cancellation of the deceased’s NTN/STRN in IRIS.
  6. Database Updates:

    • After cancellation, the CIR will forward the order to the Local Registration Officer (LRO) to update the deceased’s status in IRIS and other relevant databases. The taxpayer’s details will be removed from active taxpayer lists.
  7. Communication to Heirs/Representatives:

    • The CIR will formally notify the legal heirs or representatives of the deceased taxpayer about the deregistration and provide them with a copy of the cancellation order.

Important Notes:

  • This process may take some time depending on workload and verification procedures.
  • It’s advisable to consult with a tax advisor for any complexities or specific situations.
  • Heirs or representatives may need to address outstanding tax liabilities before complete closure.

By following these steps and cooperating with the FBR, you can ensure the smooth deregistration of the deceased taxpayer’s NTN/STRN and avoid any future complications.

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