The Federal Board of Revenue (FBR) has developed a Standard Operating Procedure (SOP) for deregistering the National Tax Number (NTN) or Sales Tax Registration Number (STRN) of deceased taxpayers. The SOP was circulated through a circular dated October 5, 2023.
The new procedure requires the following steps:
- Verify the death certificate and other relevant documents. This includes obtaining an official death certificate from the National Database and Registration Authority (NADRA) and ensuring that it contains accurate information about the deceased individual, such as their name, CNIC number, and date of death.
- Change the taxpayer's status in IRIS to "verified as deceased." The concerned commissioner will do this once they have verified the necessary documents.
- Discharge any outstanding liabilities or obligations of the deceased taxpayer. The concerned commissioner will assess any outstanding tax liabilities, penalties, or obligations that the deceased taxpayer may have owed and take steps to recover them.
- Issue an order to cancel the deceased taxpayer's NTN/STRN registration. The concerned commissioner will do this in IRIS after verifying the death certificate and other relevant documents.
- Update the taxpayer's status in IRIS and related databases. The concerned commissioner will forward the order to cancel the NTN/STRN registration to the Local Registration Officer (LRO) to update the taxpayer's status as "deceased" in the IRIS system and other related databases and to remove the taxpayer's details from active taxpayer lists.
- Communicate the deregistration to the legal heirs or representatives of the deceased taxpayer.The concerned commissioner will formally notify the legal heirs or representatives of the deceased taxpayer about the deregistration along with a copy of the order to cancel the NTN/STRN registration.
