The utility-providing companies (DISCOs/GASCOs) cannot change National Tax Numbers (NTNs) or Sales Tax Registration Numbers (STRNs) on industrial connections of factories without the approval of the concerned Commissioner Inland Revenue.
In this regard, the Federal Board of Revenue (FBR) issued Sales Tax Circular No. 3 of 2025 on Wednesday.
The FBR has released a Standard Operating Procedure (SOP) for changing NTNs or STRNs on industrial electricity or gas connections by DISCOs and GASCOs.
To strengthen the procedure for such changes, the Board has decided that no modification of NTN or STRN on any industrial connection of a registered person shall be made by any DISCO or GASCO unless the following procedure is fulfilled:
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