ISLAMABAD: The Federal Board of Revenue (FBR) has clarified that utility service providers — including electricity distribution companies (Discos) and gas companies (Gascos) — cannot change National Tax Numbers (NTNs) or Sales Tax Registration Numbers (STRNs) associated with industrial connections without prior authorization from the concerned Commissioner of Inland Revenue.
In a Sales Tax Circular No. 3 of 2025 issued on Wednesday, the FBR outlined detailed procedures for modifying NTNs or STRNs linked to industrial consumers.
According to the circular, the FBR has decided that no Disco or Gasco may alter NTNs or STRNs linked to industrial electricity or gas connections unless the following conditions are met:
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Application to Commissioner: The registered person must apply to the Commissioner Inland Revenue (IR) who has jurisdiction for the change of NTN/STRN on electricity or gas bills.
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Verification Process: The Commissioner-IR may verify the provided particulars, including physical verification of business premises. If satisfied that the details are accurate, the Commissioner will issue an order allowing the Disco or Gasco to make the change.
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Implementation by Utility Company: Discos and Gascos are only permitted to update the NTN or STRN on the utility bill after receiving written recommendations from the relevant Commissioner-IR.
The FBR directed all Chief Commissioners and utility companies to ensure strict compliance with these procedures and prevent unauthorized alterations to tax records.
The measure aims to tighten oversight of tax identification details linked to industrial connections, prevent misuse of utility accounts, and strengthen coordination between tax authorities and utility providers.
