FBR Bars Utility Companies from Changing Industrial NTNs or STRNs

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:

1. The registered person shall apply to the Commissioner Inland Revenue (IR) having jurisdiction for a change of NTN or STRN on electricity or gas bills.
2. The Commissioner Inland Revenue (IR) may verify the particulars, including physical verification of the business premises. If satisfied that the intended particulars are correct, the Commissioner may direct the concerned DISCO or GASCO through a written order to update the NTN or STRN in the respective utility bill.
3. The DISCOs and GASCOs shall make the change of NTN or STRN of the registered person only upon the recommendation of the concerned Commissioner Inland Revenue, the FBR added.

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The utility-providing companies (DISCOs/GASCOs) cannot change National Tax Numbers (NTNs) or Sales Tax Registration Numbers (STRNs) on industrial connections of… Read More

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