The Federal Board of Revenue (FBR) has revolutionized taxpayer convenience by enabling the Change of Tax Jurisdiction application to be filed online through the IRIS portal. This digital transformation streamlines what was once a manual and cumbersome process, ensuring transparency, accuracy, and efficiency for taxpayers who need to update their jurisdiction due to changes in their circumstances.
What is Tax Jurisdiction and Why Might It Change?
Tax jurisdiction refers to the specific tax office responsible for handling a taxpayer’s tax-related matters. The jurisdiction is typically determined by factors such as:
- Residential address
- Business address
- Registration details
Common Reasons for Changing Tax Jurisdiction
A taxpayer may need to update their jurisdiction due to:
- Change in Address – If a taxpayer moves their residence or business location.
- Errors in Jurisdiction Assignment – If an incorrect jurisdiction was assigned during registration.
- Transition from Individual (CNIC-based) to Business Registration – If a taxpayer transitions from a personal tax profile to a business tax entity.
Step-by-Step Guide to Changing Tax Jurisdiction in IRIS
Step 1: Log in to the IRIS Portal
- Visit the FBR IRIS portal.
- Enter your login credentials to access your account.
Step 2: Navigate to the Jurisdiction Section
- In the main menu, locate and select the Jurisdiction tab.
Step 3: Select “Application for Change in Major Jurisdiction”
- Click on the relevant option to initiate the jurisdiction change request.
Step 4: Specify the Reason for Jurisdiction Change
You will be prompted to select a reason for the requested change. The available options include:
- Address Change – If your residential or business address has changed.
- Change from Residential (CNIC) to Business Address – When transitioning to a business tax profile.
- Wrongly Assigned – If the jurisdiction was incorrectly assigned during registration.
- Appearing in the Login – If the displayed jurisdiction in IRIS is incorrect.
- Others – If none of the above reasons apply, provide a custom explanation.
Step 5: Provide Supporting Details and Select New Jurisdiction
- Choose the new tax jurisdiction applicable based on your updated address.
- Enter the new address details accurately.
- Upload supporting documents, such as:
- Utility bills
- Lease agreements
- Certificate of Incorporation (for businesses)
- CNIC/NICOP (for individuals)
Step 6: Obtain No Objection Certificate (NOC)
- Acquire NOCs from both the current and applied-for tax jurisdictions to confirm that no tax liability or pending cases exist.
Step 7: Submit the Application
- Review the entered details and submit the application.
- The system generates a tracking number for reference.
Post-Submission: Reviewing the Commissioner’s Response
Once submitted, the Commissioner’s decision will appear under the Assignment Tab. Possible outcomes include:
- Approval – If the application meets all requirements.
- Request for Additional Documents – If further verification is needed.
Taxpayers should regularly check the Assignment Tab in IRIS for updates and respond promptly if additional information is requested.
Benefits of the Online Jurisdiction Change System
1. Convenience and Accessibility
- Eliminates the need for physical visits to tax offices.
- Saves time and effort for taxpayers.
2. Enhanced Transparency
- Taxpayers can track their applications and view the Commissioner’s response in real time.
3. Greater Efficiency
- Reduces delays associated with manual processing.
- Ensures faster resolution of jurisdiction-related matters.
4. Improved Tax Management
- Keeps tax records updated with the correct jurisdiction.
- Prevents compliance issues due to incorrect jurisdiction assignments.
Key Considerations for Taxpayers
- Ensure Accuracy – Double-check all provided information and documents before submission.
- Regular Follow-ups – Monitor the Assignment Tab for application updates.
- Timely Submission – Apply for a jurisdiction change immediately after any relevant change occurs.
Conclusion
With FBR’s online jurisdiction change system in IRIS, taxpayers now have a hassle-free method to update their tax office details. By following the step-by-step guide and ensuring timely submission of required documents, taxpayers can avoid unnecessary delays and maintain compliance with tax regulations in Pakistan.
