FBR Adds Post-72-Hour Sales Tax Invoice Amendment Facility to IRIS
Taxpayers can now request amendments or cancellation of electronic sales tax invoices after the 72-hour deadline, subject to approval by the Commissioner Inland Revenue, via a new feature in the FBR's IRIS portal.
The Federal Board of Revenue (FBR) has added a new feature to its IRIS system that lets taxpayers request changes to electronic sales tax invoices even after the standard 72-hour editing window has closed, according to a user manual issued by Pakistan Revenue Automation (Private) Limited (PRAL).
The facility is aimed at correcting errors and discrepancies in electronic sales tax invoices that cannot be fixed through the existing system. Requests submitted through the new option will require approval from the relevant Commissioner Inland Revenue (CIR) before any change takes effect.
To use the feature, taxpayers log in to IRIS, open the Sales Tax applications section and select 'Application for Amendment in Electronic Sales Tax Invoice (after 72 hrs).' They then choose the relevant tax period, identify invoices by their FBR Invoice Transaction Numbers and submit a request for amendment or cancellation, with support for attaching documents in PDF format.
Tax officers may seek further clarification through IRIS's Internal Correspondence facility before ruling on an application. Each application can handle either an amendment or a cancellation for a given invoice, but not both, so an invoice marked for amendment cannot also be selected for cancellation within the same request.
While a request is pending, taxpayers cannot file Annexure-C (Sales) of their sales tax returns for the affected invoices until the Commissioner decides the matter. If approved, the corrected invoices become available for inclusion in Annexure-C subject to system validations; if rejected, the original invoices remain applicable and are loaded into Annexure-C and the Federal Excise Return where relevant.
The FBR has also set limits on eligible invoices. Applications cannot cover invoices already linked to Annexure-C of a Sales Tax Return or Federal Excise Return, or invoices approved earlier by the Commissioner under a different application. Taxpayers may submit multiple applications for the same tax period, but invoices already included in previous applications, rejected invoices and those with pending decisions cannot be resubmitted.
The addition gives taxpayers a formal route to correct or cancel invoices beyond the 72-hour limit, although every request remains subject to the regulator's approval. The change may reduce disputes over invoicing errors, but pending applications could briefly delay return filing for affected taxpayers.
