The Sindh Revenue Board (SRB) has made certain amendments to the Sindh Sales Tax on Services Rules, 2011 (Rules 2011) through Notification No. SRB/3-4/40/2023 dated 27th July 2023. These amendments are effective from the date of notification.
- New deregistration procedure: Taxpayers who wish to deregister from sales tax on services must now e-file an application through the SRB web portal using the prescribed form SST-02.
- Commissioner's approval required for late returns: Taxpayers who do not submit their monthly sales tax return within four months from the designated due date will now require the Commissioner's approval to e-file their return.
- Reduced rate option for software development consultants and call centers: Taxpayers who provide software development consultancy or call center services can avail the reduced rate of sales tax of 3% by submitting an online option using the prescribed form within 21 days from the commencement of a financial year.
