The Federal Board of Revenue (FBR) has prohibited utility providers, including electricity distribution companies (Discos) and gas companies (GASCOs), from changing National Tax Numbers (NTNs) or Sales Tax Registration Numbers (STRNs) on industrial connections without prior approval from the Commissioner Inland Revenue.
The directive was issued through Sales Tax Circular No. 3 of 2025, released on Wednesday.
The FBR outlined a new Standard Operating Procedure (SOP) for changes to NTNs and STRNs linked to industrial electricity and gas connections.
Under the new procedure, registered persons must apply to the relevant Commissioner Inland Revenue to request changes to their NTN or STRN details on utility bills. The commissioner will verify the particulars, including a possible physical inspection of the business premises.
If satisfied with the verification, the commissioner will formally direct the respective Disco or GASCO to update the NTN or STRN in the utility records.
The FBR emphasized that no utility company can alter tax registration details unless recommended by the concerned commissioner.
The move aims to strengthen oversight and prevent unauthorized or fraudulent changes to industrial tax records associated with electricity and gas connections.
