You Can Now Cancel Old Sales Tax Invoices On Main FBR Website

The Federal Board of Revenue (FBR) has launched a new service on its main website enabling taxpayers to modify or annul electronic sales tax invoices even after the conventional 72-hour window has closed. This enhancement was added to the FBR’s IRIS system and empowers taxpayers to request adjustments to invoices post the stipulated timeframe, contingent on acceptance from the designated Commissioner Inland Revenue (CIR).

According to a user manual released by Pakistan Revenue Automation (Private) Limited (PRAL) on Thursday, this new provision intends to assist taxpayers in rectifying inaccuracies and discrepancies in electronic sales tax invoices that cannot be amended through the current system. Taxpayers can access this service by logging into IRIS, navigating to the Sales Tax applications section, and choosing the option labeled “Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs).”

They can subsequently choose the appropriate tax period, pinpoint invoices via their FBR Invoice Transaction Numbers, and submit requests for amendment or annulment. The system also permits taxpayers to append supporting documents in PDF format. Tax officers may solicit additional clarifications via IRIS’s Internal Correspondence facility prior to making a decision on an application.

However, taxpayers are prohibited from amending and annulling the same invoice via a single application. Once an invoice is designated for amendment, it cannot be proposed for cancellation within that application, and vice versa. Furthermore, a critical limitation arises while an application is in process. Taxpayers will be barred from submitting Annexure-C (Sales) of their sales tax returns until the Commissioner Inland Revenue renders a decision on their request.

If the application is granted, the corrected electronic invoices will become available for inclusion in Annexure-C, subject to system validations. Conversely, if the application is denied, the original invoices will persist and be incorporated into Annexure-C and the Federal Excise Return, wherever applicable. The FBR has also imposed restrictions on applications involving invoices already linked with Annexure-C of a Sales Tax Return or Federal Excise Return.

Additionally, invoices previously approved by the Commissioner under another application are ineligible. Taxpayers may submit multiple applications for the same tax period; however, invoices previously incorporated in prior applications, rejected invoices, and those awaiting decisions cannot be resubmitted. This new facility offers taxpayers an additional avenue to rectify or annul electronic sales tax invoices post the 72-hour deadline, although all requests are subject to the regulator’s approval.