Sindh Province Circulars

Sindh Province Circulars

Circular No Date Topic Subject View
07/2024

01-07-2024

BUDGETARY MEASURES SINDH SALES TAX ON SERVICES PROVIDED OR RENDERED BY MEDICAL PRACTITIONERS AND CONSULTANTS (TARIFF HEADING 9815.1000) BUDGETARY MEASURES EFFECTIVE FROM 1ST JULY 2024
08/2024

01-07-2024

BUDGETARY MEASURES SINDH SALES TAX ON SERVICES PROVIDED OR RENDERED BY HOSPITALS AND CLINICS (TARIFF HEADING 9858.0000) BUDGETARY MEASURES EFFECTIVE FROM 1ST JULY 2024
04/2024

30-06-2024

BUDGETARY MEASURES SINDH SALES TAX ON RESTAURANT SERVICES (TARIFF HEADING 9801.2000)-------BUDGETARY MEASURES EFFECTIVE FROM 01st JULY, 2024
05/2024

30-06-2024

Amednment GUIDELINES FOR COLLECTION AND PAYMENT OF SINDH SALES TAX BY A COLLECTION AGENT UNDER THE SINDH SALES TAX SPECIAL PROCEDURE (TAX ON SPECIFIED SERVICES) RULES, 2023----------AMENDMENT IN CIRCULAR No. 01/2024 DATED 04th JANUARY,2024
06/2024

30-06-2024

SINDH SALES TAX ON EDUCATION SERVICES (TARIFF HEADING 9857.0000) - BUDGETARY MEASURES EFFECTIVE FROM 1ST JULY 2024 BUDGETARY MEASURES
03/2024

15-06-2024

Extension E-Filing Of Tax Return EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD MAY, 2024 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD MAY, 2024
CIRCULAR No. 02/2024

08-04-2024

Extension E-Filing Of Tax Return EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD MARCH, 2024 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD MARCH, 2024
01/2024

04-01-2024

Tax on Specified Services GUIDELINES FOR COLLECTION AND PAYMENT OF SINDH SALES TAX BY A COLLECTION AGENT UNDER THE SINDH SALES TAX SPECIAL PROCEDURE (TAX ON SPECIFIED SERVICES) RULES, 2023
NO.AT/SRB/CIRCULAR/2023/61

06-11-2023

CIRCULAR

11-10-2023

PUBLIC NOTICE SINDH SALES TAX AND SWWF/SWPPF PAYMENTS
PUBLIC NOTICE

04-09-2023

SRB ATL (ACTIVE TAXPAYERS LIST OF SRB REGISTERED PERSONS)----AVAILABILITY THEREOF FOR INFORMATION OF ALL CONCERNED.
CIR. 04/2023

17-08-2023

EXTENSION JULY, 2023 AND FOR E-FILING OF TAX RETURN FURTHER EXTENSION IN THE DUE DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD JULY, 2023 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD JULY, 2023
CIR. 03/2023

11-08-2023

EXTENSION JULY, 2023 AND FOR E-FILING OF TAX RETURN EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD JULY, 2023 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD JULY, 2023
CIR. 01/2023

01-05-2023

CONDONATION OF THE DATE FOR ONLINE SUBMISSION CONDONATION OF THE DATE FOR ONLINE SUBMISSION OF OPTION/ELECTION FORM "S" PRESCRIBED UNDER RULE 421 OF THE SINDH SALES TAX ON SERVICES RULES, 2011
Cir. 02/2023

14-03-2023

Extension E-Filing Of Tax Return Extension In The Last Date For E-Deposit Of Sindh Sales Tax For The Tax Period February, 2023 And For E-Filing Of Tax Return (Form Sst-03 Or Form Sstw-03, As The Case May Be) For The Tax Period February, 2023
No.PTA/Enf/Enf W & C/12-Misc/2022/II

24-01-2023

Curbing Of Illegal Internet Services
No.SRB/COM-I//2022-23

20-09-2022

E-Registration Under Section 24 Of The Sindh Sales Tax On Services Act, 2011.
CIR. 03/2022

18-07-2022

EXTENSION JUNE, 2022 AND FOR E-FILING OF TAX RETURN EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD JUNE, 2022 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD JUNE, 2022
No.SRB/TP/1/2023/47667

12-05-2022

Sindh Budget 2023-24 ------------ Invitation Of Proposals In Relation To The Sindh Sales Tax On Services Act, 2011 (Sindh Act No. Xii Of 2011), And The Rules And Notifications Issued Thereunder.
CIR. 02/2022

16-02-2022

EXTENSION TAX FOR THE TAX PERIOD JANUARY, 2022 AND FOR E-FILING OF TAX RETURN EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD JANUARY, 2022 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD JANUARY, 2022
CIR. 01/2022

16-02-2022

EXTENSION SINDH SALES TAX FOR THE TAX PERIOD DECEMBER EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD DECEMBER, 2021 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD DECEMBER, 2021
SUPREME COURT OF PAKISTAN JUDGMENT IN C.P. NO. 3308 OF 2021

16-02-2022

Honourable Supreme Courts Judgement Dated 16.02.2022 In CP No. 3308 Of 2021 Filled By Sindh Revenue Board Versus Karachi Club, Karachi & Others.
SINDH HIGH COURTs JUDGEMENT IN C.P. NO. 3735/2016

18-09-2021

Sindh High Courts Judgement Dated 12-02-2019 In C.P. No. 3735/2016 Filed By M/S Hum Network Limited Vs Sindh Revenue Board And Others
CIR. 04/2021

16-08-2021

EXTENSION SALES TAX FOR THE TAX PERIOD JULY,2021 AND FOR E-FILING OF TAX RETURN EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD JULY,2021 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD JULY,2021
CIR. 03/2021

23-07-2021

EXTENSION SINDH SALES TAX ON SERVICES RULES, 2011 EXTENSION IN THE LAST DATE FOR ONLINE SUBMISSION OF THE OPTION/ELECTION FORMS "F","C","R","B","G" AND "I", PRESCRIBED UNDER RULES 36, 42B, 42BB, 42C, 42CC, AND 42G, RESPECTIVELY, OF THE SINDH SALES TAX ON SERVICES RULES, 2011
CIR. 02/2021

19-07-2021

EXTENSION SALES TAX FOR THE TAX PERIOD JUNE, 2021 AND FOR E-FILING OF TAX RETURN EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD JUNE, 2021 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD JUNE, 2021
ERD/M&PRD/PR/01/2021-70

28-06-2021

Circular
FBR LETTER C.NO. 1(10)ST-LP&E/2020/66012-R DATED 25 MAY,2021.

25-05-2021

Clarification Regarding Adjustment Of The Liabilities Of Wwf And Wppf Against Refunds Of Income Tax.
No.SRB/TP/05/2021

17-05-2021

Circular
CIR. 07/2020

24-07-2020

SINDH SALES TAX ON SERVICES RULES, 2011. ONLINE SUBMISSION OF THE OPTION/ELECTION FORMS "F", "C", "R", "B", "G" AND "I", PRESCRIBED UNDER RULES 36, 42B, 42BB, 42C, 42CC AND 42G, RESPECTIVELY, OF THE SINDH SALES TAX ON SERVICES RULES, 2011.
CIR. 06/2020

10-07-2020

INVOICES ISSUED BY FOREIGN SERVICE PROVIDERS INPUT TAX CREDIT AGAINST INVOICES ISSUED BY FOREIGN SERVICE PROVIDERS NOT HAVING SNTNs.
CIR. 05/2020

23-06-2020

EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD MAY, 2020 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD MAY, 2020
CIR. 04/2020

21-05-2020

EXTENSION TAX PERIOD APRIL, 2020 AND FOR E-FILING OF TAX RETURN EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD APRIL, 2020 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD APRIL, 2020
Circular

25-04-2020

EXTENSION SALES TAX FOR THE TAX PERIOD MARCH, 2019, AND FOR E-FILING OF TAX RETURN EXTENSION IN THE LAST DATE FOR E-DEPOST OF SINDH SALES TAX FOR THE TAX PERIOD MARCH, 2019, AND FOR E-FILING OF TAX RETURN (FORM SST-03) AND ALSO FOR E-FILING OF THE PRESCRIBED STATEMENT FOR THE TAX PERIOD MARCH, 2019
CIR. 03/2020

16-04-2020

EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD MARCH, 2020 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD MARCH, 2020
CIR. 02/2020

27-03-2020

FURTHER EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FURTHER EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD FEBRUARY, 2020 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD FEBRUARY, 2020
CIR. 01/2020

17-03-2020

EXTENSION E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD FEBRUARY, 2020 EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD FEBRUARY, 2020 AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD FEBRUARY, 2020
EXTENSION IN THE LAST DATE FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD OF NOVEMBER, 2019

19-12-2019

Extension In The Last Date For E-Filing Of Tax Return (Form Sst-03 Or Form Sstw-03, As The Case May Be) For The Tax Period Of November, 2019
EXTENSION IN THE LAST DATE FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD OF AUGUST, 2019

16-09-2019

Extension In The Last Date For E-Filing Of Tax Return (Form Sst-03 Or Form Sstw-03, As The Case May Be) For The Tax Period Of August, 2019
PARTICULARS TO BE MENTIONED ON SINDH SALES TAX INVOICES-------REQUIREMENT UNDER RULE 29(1) OF THE SINDH SALES TAX ON SERVICES RULES. 2011.

20-08-2019

Particulars To Be Mentioned On Sindh Sales Tax Invoices-------Requirement Under Rule 29(1) Of The Sindh Sales Tax On Services Rules. 2011.
EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX, AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD OF MAY, 2019

03-06-2019

Extension In The Last Date For E-Deposit Of Sindh Sales Tax, And For E-Filing Of Tax Return (Form Sst-03 Or Form Sstw-03, As The Case May Be) For The Tax Period Of May, 2019
SUPREME COURT OF PAKISTAN JUDGMENT IN CP NO. 1069-K TO 1071-K OF 2018

22-05-2019

The Supreme Court Has Set Aside The Sindh High Court Judgement That Had Curtailed The Scope Of The Sindh Revenue Board To Issue Notification Dated 17th April, 2014.
SINDH HIGH COURTs JUDGEMENT IN C.P. NO. D-2586

16-04-2019

Sindh High Courts Judgement In C.P. No. D-2586
EXTENSION IN THE LAST DATE FOR E-DEPOST OF SINDH SALES TAX, AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD OF JULY, 2019

08-02-2019

Extension In The Last Date For E-Depost Of Sindh Sales Tax, And For E-Filing Of Tax Return (Form Sst-03 Or Form Sstw-03, As The Case May Be) For The Tax Period Of July, 2019
C.NO. (28) GST/CRO/2012-PT-V/88281-R

17-07-2018

De-Registration Of Customs Agents Under Sub-Section 1 Of Section 21 Of Sales Tax Act, 1990 Read With Sindh Sales Tax Ordinance 2000 And Section 83 Of Sindh Sales Tax Act, 2011.
CIRCULAR NO. 03/2018

05-05-2018

Extension Of The Last Date For Payment Of Sindh Workers Participation Fund(Swpf)
CIR. 2/2018

06-03-2018

EXTENSION SUBMISSION OF WRITTEN OPTION/ELECTION AS REQUIRED UNDER RULE 3 EXTENSION OF TIME FOR SUBMISSION OF WRITTEN OPTION/ELECTION AS REQUIRED UNDER RULE 3 OF THE SINDH SALES TAX SPECIAL PROCEDURE (TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS) RULES,2018
CIR. 01/2018

22-02-2018

APPOINTMENT OF AN OFFICER APPOINTMENT OF AN OFFICER OF THE SRB TO BE THE DESIGNATED OFFICER OF SINDH REVENUE BOARD FOR THE PURPOSES OF THE SINDH TRANSPARENCY AND RIGHT TO INFORMATION ACT, 2016 (SINDH ACT NO. XV OF 2017)
SINDH HIGH COURTS JUDGMENTS IN CP D-1313 OF 2013

13-02-2018

Honorable Shcs Judgement Validating Sindh Companies Profits (Workers Participation) Act, 2015
NO. SRB/TP/1/2018/266523

16-12-2017

Sindh Budget 2018-19---------------------- Invitation Of Proposals In Relation To The Sindh Sales Tax On Services Act,2011 (Sindh Act No.Xii Of 2011), And The Rules And Notifications Issued Thereunder.
CIR. 07/2017

01-11-2017

EXTENSION (UPTO 31.12.2017) IN THE PERIOD OF HOLDING IN ABEYANCE OF THE LEVY AND COLLECTION EXTENSION (UPTO 31.12.2017) IN THE PERIOD OF HOLDING IN ABEYANCE OF THE LEVY AND COLLECTION OF SST ON THE SERVICES OF INTER-CITY TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS
CIRCULAR No.06/2017

20-10-2017

Treatment Of Out Of Pocket Expenses For The Purpose Of Determination Of Value Of Taxable Services In Cases Where A Service Is Liable To Tax On The Basis Of Gross Amount Charged/Received By The Service Provider.
CIR. 05/2017

20-10-2017

EXTENSION IN THE PERIOD OF HOLDING IN ABEYANCE OF THE LEVY AND COLLECTION EXTENSION (UPTO 30.09.2017) IN THE PERIOD OF HOLDING IN ABEYANCE OF THE LEVY AND COLLECTION OF SST ON THE SERVICES OF INTER-CITY TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS.
SINDH HIGH COURTs JUDGEMENT IN C.P. NO. D-3349

19-05-2017

Sindh High Courts Judgement In C.P. No. D-3349
CIR. 03/2017

06-04-2017

EXTENSION IN THE PERIOD OF HOLDING IN ABEYANCE OF THE LEVY AND COLLECTION OF SST ON THE SERVICES EXTENSION (UPTO 30.06.2017) IN THE PERIOD OF HOLDING IN ABEYANCE OF THE LEVY AND COLLECTION OF SST ON THE SERVICES OF INTER-CITY TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS.
CIRCULAR NO. 02/2017

31-03-2017

Extension In The Last Date For Payment Of Sin Workers Participation Fund (Swpf) For Accounting Year Ended 30th June, 2016.
APPEAL NO. 180/2016

09-03-2017

Order-In-Appeal No. 30/2017 Passed By Commissioner (Appeals), Srb In The Case Of Appellant M/S Pcsir Laboratory Complex, Karachi
W.P. NO. 2963-P OF 2014

07-03-2017

Honorable Peshawar High Courts Judgment Dated 07-03-2017 In W.P. No. 2963-8 Of 2014filed By M/S Pakistan Telecommunication Company Limited (Case Relating To Sales Tax On Internet/Email/Data Services
CIR. 01/2017

10-01-2017

THE DATE FOR EXERCISE OF OPTION/ELECTION UNDER RULE 42G(4A) EXTENSION IN THE DATE FOR EXERCISE OF OPTION/ELECTION UNDER RULE 42G(4A) OF THE SINDH SALES TAX ON SERVICES RULES, 2011 (AMENDMENT IN SRB CIRCULAR NO. 04/2016 DATED: 03.08.2016)
APPEAL NO. 228/2016

03-01-2017

Order-In-Appeal No. 20/2017 Dated 01-03-2017 Passed By Commissioner (Appeals), Srb, In The Case Of Appellant M/S Pak Gulf Leasing Company Limited, Karachi
APPEAL NO. 260/2016

26-12-2016

Order-In-Appeal No. 260/2016 Dated 26-12-2016 Passed By Commissioner (Appeals), Srb In The Case Of Appellant M/S International Steels Limited, Karachi
APPEAL NO. AT-29/2016

03-11-2016

M/S Six Sigma Plus Vs Assistant Commissioner (Unit-21),Srb,Karachi
CIR. 06/2016

28-10-2016

EXTENSION SINDH SALES TAX ON INTER-CITY TRANSPORTATION OR CARRIAGE EXTENSION IN THE PERIOD OF HOLDING IN ABEYANCE THE LEVY AND COLLECTION OF SINDH SALES TAX ON INTER-CITY TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS.
CIR. 05/2016

15-09-2016

EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD AUGUST, 2016 EXTENSION IN THE LAST DATE FOR E-DEPOSIT OF SINDH SALES TAX FOR THE TAX PERIOD AUGUST, 2016, AND FOR E-FILING OF TAX RETURN (FORM SST-03 OR FORM SSTW-03, AS THE CASE MAY BE) FOR THE TAX PERIOD AUGUST, 2016.
CIR. 04/2016

03-08-2016

EXTENSION IN THE DUE DATE FOR FILING OF OPTION UNDER THE PROVISIONS OF THE PROVISO TO SUB-RULE (4A) OF RULE 42G SINDH SALES TAX ON THE SERVICES OF INTER-CITY TRANSPORTATION OR CARRIAGE OF GOODS BY ROAD ----------------------------------------- EXTENSION IN THE DUE DATE FOR FILING OF OPTION UNDER THE PROVISIONS OF THE PROVISO TO SUB-RULE (4A) OF RULE 42G OF THE SINDH SALES TAX ON SERVICES RULES, 2011.
SINDH HIGH COURTS JUDGMENTS IN CP NO. 3547 OF 2013

18-07-2016

Honourable Sindh High Courts Judgement Dated 30.06.2016 In Cp No. D-3547 Of 2016 Filled By Mutual Funds Association Of Pakistan & 45 Others.
SUPREME COURT OF PAKISTANS ORDER CPLAs NO. 510-K, 514-K TO 517-K OF 2016

30-06-2016

Honourable Supreme Court Of Pakistans Order Dated 30th June, 2016 In Cplas No. 510-K To 517-K Of 2016
APPEAL NO. AT-21/2016

24-06-2016

Appellate Tribunals Judgment Dated 24.06.2016 In Appeal Case No. At-21/2016 Relating To Toll Manufacturing Services (Tariff Heading 9830.0000)
CIR. 3/2016

23-06-2016

EXTENSION IN THE PERIOD OF HOLDING IN ABEYANCE OF THE LEVY IN COLLECTION EXTENSION IN THE PERIOD OF HOLDING IN ABEYANCE OF THE LEVY IN COLLECTION OF SST ON INTER-CITY TRANSPORTATION OF CARRIAGE OF PETROLEUM OILS BY ROAD THROUGH OIL TANKERS.
Sindh Budget (2016-17) No.SRB/TP/01/2016/

11-06-2016

Sindh Budget (2016-17 )--------Salient Features Of The Budgetary Measures In Relation To Sindh Sales Tax On Services, For 2016-17
SINDH HIGH COURTS JUDGEMENT IN CP NO. D-3184/2014

02-06-2016

Honourable Sindh High Courts Judgement Dated 02nd June, 2016 In Cp Nos 3184 Of 2014 And 42 Others (Please Also Refer To The Honourable Supreme Court Of Pakistans Order Dated 30th June, 2016 In Cplas No. 510-K To 517-5 Of 2016)
CIR. 2/2016

17-03-2016

EXTENSION PERIOD FOR HOLDING IN ABEYANCE OF THE LEVY AND COLLECTION OF SINDH SALES TAX ON THE SERVICES EXTENSION IN THE PERIOD FOR HOLDING IN ABEYANCE OF THE LEVY AND COLLECTION OF SINDH SALES TAX ON THE SERVICES OF THE INTER-CITY ROAD TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS AND OF THE GOODS BY NON-CORPORATE TRANSPORTERS OPERATING THROUGH "TRUCK ADDAS", FOR A PERIOD UPTO THE
SINDH HIGH COURTS JUDGEMENT IN CP NO. D-3184/2014

06-02-2016

Honourable Sindh High Courts Judgement Dated 02nd June, 2016 In Cp Nos 3184 Of 2014 And 42 Others (Please Also Refer To The Honourable Supreme Court Of Pakistans Order Dated 30th June, 2016 In Cplas No. 510-K To 517-5 Of 2016)
CIR. 1/2016

04-02-2016

EXTENSION IN THE PERIOD FOR HOLDING EXTENSION IN THE PERIOD FOR HOLDING IN ABEYANCE OF THE LEVY AND COLLECTION OF SINDH SALES TAX ON THE SERVICES OF THE INTER-CITY ROAD TRANSPORTATION OR CARRIAGE OF PETROLEUM OILS THROUGH OIL TANKERS AND OF THE GOODS BY NON-CORPORATE TRANSPORTERS OPERATING THROUGH "TRUCK ADDAS"
SUPREME COURT OF PAKISTAN JUDGMENT IN CIVIL APPEAL NO. 911 OF PAKISTAN

31-12-2015

Honorable Supreme Court Of Pakistan Judgment In Civil Appeal No. 911 Of 2015, Filed By Habib Safe Deposit Vault (Pvt) Ltd, In Related To Levy Of Sst On The Services Of Safe Deposit Lockers (9813.4900) And Safe Vault (9813.4910)
E-FILING OF SST RETURNS (SST-03 AND SSTW-03) FOR THE YEAR OF 2015-16

13-08-2015

E-Filing Of Sst Returns (Sst-03 And Sstw-03) For The Year Of 2015-16
No. SRB-3-4/TP/38/2015/90695

24-07-2015

Holding In Abeyance Of The Levy And Collection Sindh Sales Tax On The Services Of Inter-City Transportation Or Carriage Of Goods By Road.
Sindh Budget (2015-16) No. SRB-3-4/TP/01/2015/86554

13-06-2015

Sindh Budget (2015-16 )--------Salient Features Of The Budgetary Measures In Relation To Sindh Sales Tax On Services, For 2015-16
SINDH HIGH COURTs JUDGEMENT IN C.P. NO. D-5094/2014

27-05-2015

SINDH HIGH COURTs JUDGEMENT DATED 22th MAY, 2015, IN C.P. NO. D-5094/2014 (M/S HUAWEI TECHNOLOGIES PAKISTAN (Pvt.) LIMITED VERSUS SINDH REVENUE BOARD)
SINDH HIGH COURTs JUDGEMENT IN C.P. NO. D-5519/2014

01-05-2015

Sindh High Courts Judgement Dated 23-04-2015 In C.P. No. D-5519/2014 Regarding Delay In Filing Of Appeal
UPDATION OF TAX PAYERS REGISTRATION PARTICULARS

13-04-2015

Updation Of Tax Payers Registration Particulars
UPDATION OF TAX PAYERS REGISTRATION PARTICULARS

13-04-2015

Updation Of Tax Payers Registration Particulars
NOTIFICATION.SRB-3-4/TP/1/2015/54966

12-12-2014

Sindh Budget 2015-16---------------------- Invitation Of Proposals In Relation To The Sindh Sales Tax On Services Act,2011 (Sindh Act No.Xii Of 2011), And The Rules And Notifications Issued Thereunder.
NOTIFICATION NO.SORI (SGA&CD) 2-30/2010

23-10-2014

Sga&Cds Notification Amending Sindh Public Procurement Rules, 2010, Making It Obligatory That Bidders For Provision/Supply Of Taxable Services Should Be Registered With Srb.
Sindh High Courts Judgment in C.P No. D-4062 and 5422

11-06-2014

Sindh High Courts Judgment Dated 28.05.2014 In Cp No. D-4062 And 5422 Of 2013 Along With Other Cps In The Case Of M/S Paramount Spinning Mills Ltd. & Others (In Relation To Section 2(22 A) Of The Sales Tax Act, 1990, Read With Fbr?S Sro No. 212 (I)/2014 Dated 26.03.2014).
Sindh High Courts Judgment in C.P. No D-769/2014

21-05-2014

Sindh High Courts Judgment Dated 24.04.2014 In C.P. No D-769/2014 (M/S. Maritime Agencies (Pvt) Ltd Vs The Assistant Commissioner-Ii Of Srb And Others)
Lahore High Courts Judgment in W.P. No. 28287 of 2013

24-03-2014

Lahore High Courts Judgment In W.P. No. 28287 Of 2013 (Treet Corporation Ltd Vs. Federation Of Pakistan) In Relation To Section 2(22a) Of The Sales Tax Act, 1990
FBRs Letter C.No. 1/23-STB-2010 (Pt)/24822-R

17-02-2014

In Relation To Matters Of Input Tax Credit Of Provincial Sales Tax On Services In Terms Of Section 2(22a) Of The Sales Tax Act, 1990, As Substituted By The Federal Finance Act,2013.
Circular

05-12-2013

Circular Inviting Budget Proposals (For The Sindh Budget-2014) In Relation To The Sindh Sales Tax On Services Act, 2011, And The Rules And Notifications Issued Thereunder.
Cir. 09/2013

05-12-2013

EXTENSION IN THE TIME LIMIT ( FOR THE PERIOD UPTO 31ST DECEMBER,2013) EXTENSION IN THE TIME LIMIT ( FOR THE PERIOD UPTO 31ST DECEMBER,2013) FOR FILING OF OPTION/ELECTION FOR PAYMENT OF SINDH SALES TAX AT 4% (INSTEAD OF THE STATUARY STANDARD RATE OF 16%) FOR PERSONS PROVIDING OR RENDERING CONSTRUCTION SERVICES TARIFF HEADING 9824.0000
CIRCULAR

05-12-2013

Performance Of Sindh Revenue Board Performance Of Sindh Revenue Board In Collection Of Sindh Sales Tax On Services During 2012-13.
CIR. 10/2013

03-12-2013

E-Payment Facility For SRB Taxpayers Direct Debit E-Payment Facility For SRB Taxpayers Implementation on E-SRB System.
CIR. 8/2013

11-11-2013

Extension in the due date for e-Payment Extension in the due date for e-Payment of SST And e-Filling of tax return for the tax period October,2013.
CIR. 7/2013

14-10-2013

Extension In The Last Date For e-Deposit Of Sindh Sales Tax For The Tax Period September,2013, Extension In The Last Date For e-Deposit Of Sindh Sales Tax For The Tax Period September,2013, And For e-Filing Of Tax Return (Form SST-03 OR Form SSTW-03, as The Case May Be) For The Tax Period September, 2013.
CIR. 6/2013

15-08-2013

Extension In The Last Date For e-Deposit Of Sindh Sales Tax For The Tax Period July,2013, Extension In The Last Date For e-Deposit Of Sindh Sales Tax For The Tax Period July,2013, And For e-Filing Of Tax Return (Form SST-03 OR Form SSTW-03, as The Case May Be) For The Tax Period July, 2013.
FTOs decision dated 05-08-2013 in Complaint No. 280/KHI/ ST(132)/1002/2013

05-08-2013

Federal Tax Ombudsmans Findings/Recommendations Dated 05-08-2013 In Complaint No. 280/Khi/ St(132)/1002/2013
CIR. 05/2013

05-08-2013

EXTENSION SINDH SALES TAX AT 4% (INSTEAD OF THE STATUTORY STANDARD RATE OF 16%) EXTENSION IN THE TIME LIMIT (FOR THE PERIOD UPTO 20-08-2013) FOR FILING OF OPTION/ELECTION FOR PAYMENT OF SINDH SALES TAX AT 4% (INSTEAD OF THE STATUTORY STANDARD RATE OF 16%) FOR PERSONS PROVIDING OR RENDERING CONSTRUCTION SERVICES (TARIFF HEADING 9824.0000).
Sindh Assemblys Resolution on Dated 24th June 2013

26-06-2013

Sindh Assemblys Resolution Urging Upon The Federal Government To Withdraw The Proposed Amended Definition Of Sales Tax On Services And Also To Withdraw The Proposed Imposition Of Fed Financial Services.
CIR. 04/2013

19-03-2013

EXEMPTION FROM SINDH SALES TAX ON THE SERVICES EXEMPTION FROM SINDH SALES TAX ON THE SERVICES AVAILED OF BY DIPLOMATS, DIPLOMATIC MISSIONS, CONSUL GENERALS, CONSULAR OFFICERS AND CONSULAR OFFICES IN TERMS OF THE PROVISIONS OF THE DIPLOMATIC AND CONSULAR PRIVILEGES ACT, 1972 (ACT NO.IX OF 1972).
NO.SRB-3-4/MTP/09/2013/

05-03-2013

Declarations Made By Srb-Registered Presons In Annex-A And Annex-C Of Their Sales Tax Returns (Sst-03) In Relation To Transactions With Un-Registered Presons Or With Persons Not Holding Nit/Sntn.
SRB CLARIFICATORY LETTER NO.SRB-3-4/MTP/41/2012/9050

19-02-2013

Clarification In Relation To Withholding And Deposit Of Withheld Amounts Of Sindh Sales Tax ___________ Effect Of Frbs Amending Notification No.Sro 98(I)/2013
CIR. 2 OF 2013

08-02-2013

DELEGATION OF POWERS OF THE BOARD FOR IMPLEMENTATION DELEGATION OF POWERS OF THE BOARD FOR IMPLEMENTATION OF THE PROVISIONS OF SECTION24, 24A,24B, 25 AND 25A OF THE SINDH SALES TAX ON SERVICES ACT, 2011
FTOS JUDGMENT IN RELATION TO INPUT TAX CREDIT OF SINDH SALES TAX PAID ON THE SERVICES USED/CONSUMED IN SUPPLY OF GOODS TAXABLE UNDER SALES TAX ACT, 1990

05-02-2013

Ftos Judgment In Complaint No.19/Khi/St(03)/56/2013 In Relation To Input Tax Adjustment Of Sindh Sales Tax Against The Output Tax In Terms Of Section 7(1) Of The Sales Tax Act 1990 Read With Section 2(14)(D) Thereof.
CIR. 3-4/MTP/47/2012/8751

31-01-2013

Compatibility of Taxpayers Cross Browser Compatibility of Taxpayers Faciliation portal
CIR. 3-4/MTP/47/2012/8751

31-01-2013

Cross Browser Compatibility Cross Browser Compatibility of Taxpayers Faciliation portal
CIR. 3-4/MTP/1/2013

01-01-2013

BUDGET THE SINDH SALES TAX ON SERVICES ACT, 2011 (SINDH ACT NO.XII OF 2011), BUDGET PROPOSALS 2013-14---PROPOSALS IN RELATION TO THE SINDH SALES TAX ON SERVICES ACT, 2011 (SINDH ACT NO.XII OF 2011), AND THE RULES AND NOTIFICATIONS ISSUED THEREUNDER
CIR. 3-4/MTP/1/2013

01-01-2013

BUDGET PROPOSALS 2013-14 BUDGET PROPOSALS 2013-14---PROPOSALS IN RELATION TO THE SINDH SALES TAX ON SERVICES ACT, 2011 (SINDH ACT NO.XII OF 2011), AND THE RULES AND NOTIFICATIONS ISSUED THEREUNDER
Letter No. SRB-3-4/MTP/ 46/2012 dated 26-11-2012

26-11-2012

Advertisement/Commission From Display On Cinema Screens
CIR. 4/2011

21-11-2012

SINDH SALES TAX SPECIAL PROCEDURE (WITHHOLDING) RULES, 2011. SINDH SALES TAX SPECIAL PROCEDURE (WITHHOLDING) RULES, 2011. READ WITH SRB CIRCULAR NO.2/2011 --------------- PROCEDURE FOR THE DEPOSIT OF THE WITHHELD AMOUNTS OF SINDH SALES BY PERSONS WHO ARE NOT REGISTERED (WITH SRB) AS A SERVICE PROVIDER IN SINDH BUT ARE REGISTERED (WITH FBR) AS MANUFACTURER /EX
SOP No. SRB/MOPs/IT/ 2392/2012 dated 1st November 2012

01-11-2012

Procedure For Dealing With Cpr Indicating Incorrect Tax Period And Its Co-Relation With Appropriate Tax Return.
CIR. 2/2011

05-10-2012

PROCEDURE FOR DEPOSIT OF THE SINDH SALES TAX ON SERVICES PROCEDURE FOR DEPOSIT OF THE SINDH SALES TAX ON SERVICES WITHHELD BY SUCH OF THE WITHHOLDING AGENTS WHO ARE NOT REGISTERED WITH SRB AS SERVICE PROVIDERS.
CIR. 8 of 2012

24-09-2012

PAYMENTS OF SINDH SALES TAX IN TERMS OF THE SINDH SALES TAX ON SERVICE ACT 2011, PAYMENTS OF SINDH SALES TAX IN TERMS OF THE SINDH SALES TAX ON SERVICE ACT 2011, AND THE RULES MADE THEREUNDER -------- CLARIFICATION IN THE WAKE OF THE PROVISION OF SECTION 4 OF THE PUNJAB SALES TAX ON SERVICES ACT, 2012.
CIR. 8 of 2012

24-09-2012

PAYMENTS OF SINDH SALES TAX PAYMENTS OF SINDH SALES TAX IN TERMS OF THE SINDH SALES TAX ON SERVICE ACT 2011, AND THE RULES MADE THEREUNDER -------- CLARIFICATION IN THE WAKE OF THE PROVISION OF SECTION 4 OF THE PUNJAB SALES TAX ON SERVICES ACT, 2012.
CIR. 07/2012

17-08-2012

EXTENSION OF THE DATE FOR E-PAYMENT EXTENSION OF THE DATE FOR E-PAYMENT OF SINDH SALES TAX AND FOR E-FILING OF TAX RETURN (SST-03) FOR THE TAX PERIOD JULY, 2012.
FBR?s letter C. No. 1/23-STB/2010 (Pt)/ 105231-R dated 27-07-2012

27-07-2012

Deposit Of Sales Tax Withheld On Account Of Services In The Sindh Treasury For The Period July, 2011 To October, 2011.
CIR. 07/2012

17-04-2012

EXTENSION OF THE DATE FOR E-PAYMENT OF SINDH SALES TAX AND FOR E-FILING EXTENSION OF THE DATE FOR E-PAYMENT OF SINDH SALES TAX AND FOR E-FILING OF TAX RETURN (SST-03) FOR THE TAX PERIOD JULY, 2012.
FBR letter C.No. 1/23-STB/2010(Pt)/52102-R dated 11-04-2012 and the related authorizations by FBR an

11-04-2012

Input Tax Credit Of Sindh Sales Tax Against The Output Tax On Goods In Terms Of Section 7(1) Of The Sales Tax Act, 1990, Read With Section 2(14)(D) Thereof
CIRCULAR No. 6/2012

09-04-2012

Withholding And Deposit Of Sindh Sales Tax On The Services On Advertisements (Tariff Heading 98.02)
CIR. 6/2012

09-04-2012

WITHHOLDING WITHHOLDING AND DEPOSIT OF SINDH SALES TAX ON THE SERVICES ON ADVERTISEMENTS (TARIFF HEADING 98.02)
CIR. 6/2012

09-04-2012

WITHHOLDING AND DEPOSIT WITHHOLDING AND DEPOSIT OF SINDH SALES TAX ON THE SERVICES ON ADVERTISEMENTS (TARIFF HEADING 98.02)
CIRCULAR No. 5/2012

08-03-2012

Delays And Defaults In Payments Of Sindh Sales Tax (Including The Withheld Tax)
CIR. 5/2012

08-03-2012

DELAYS AND DEFAULTS IN PAYMENTS DELAYS AND DEFAULTS IN PAYMENTS OF SINDH SALES TAX (INCLUDING THE WITHHELD TAX)
CIR. 5/2012

08-03-2012

DELAYS AND DEFAULTS IN PAYMENTS DELAYS AND DEFAULTS IN PAYMENTS OF SINDH SALES TAX (INCLUDING THE WITHHELD TAX)
CIR. 4/2012

07-03-2012

ISSUANCE OF TAX INVOICES ISSUANCE OF TAX INVOICES BY SRB-REGISTERED SERVICE PROVIDERS
CIR. 4/2012

07-03-2012

ISSUANCE OF TAX INVOICES ISSUANCE OF TAX INVOICES BY SRB-REGISTERED SERVICE PROVIDERS
CIR. 4/2012

07-03-2012

ISSUANCE OF TAX INVOICES ISSUANCE OF TAX INVOICES BY SRB-REGISTERED SERVICE PROVIDERS
CIRCULAR No. 3/2012

06-03-2012

Issuance Of Tax Invoices By Banks And Nbfcs In Case Of Taxable Services Provided Or Rendered To Registered Persons.
CIR. 3/2012

06-03-2012

ISSUANCE OF TAX INVOICES BY BANKS ISSUANCE OF TAX INVOICES BY BANKS AND NBFCs IN CASE OF TAXABLE SERVICES PROVIDED OR RENDERED TO REGISTERED PERSONS.
CIR. 3/2012

06-03-2012

ISSUANCE OF TAX INVOICES BY BANKS ISSUANCE OF TAX INVOICES BY BANKS AND NBFCs IN CASE OF TAXABLE SERVICES PROVIDED OR RENDERED TO REGISTERED PERSONS.
CIR. 3/2012

06-03-2012

ISSUANCE OF TAX INVOICES BY BANKS ISSUANCE OF TAX INVOICES BY BANKS AND NBFCs IN CASE OF TAXABLE SERVICES PROVIDED OR RENDERED TO REGISTERED PERSONS.
CIRCULAR No. 2/2012

05-03-2012

Withholding Of The Amounts Of Sindh Sales Tax On Services ---------- Responsibility Of The Withholding Agent And The Service Provider.
CIR. 2/2012

05-03-2012

WITHHOLDING OF THE AMOUNTS OF SINDH SALES TAX ON SERVICES WITHHOLDING OF THE AMOUNTS OF SINDH SALES TAX ON SERVICES ---------- RESPONSIBILITY OF THE WITHHOLDING AGENT AND THE SERVICE PROVIDER..
CIR. 2/2012

05-03-2012

WITHHOLDING OF THE AMOUNTS OF SINDH SALES TAX ON SERVICES WITHHOLDING OF THE AMOUNTS OF SINDH SALES TAX ON SERVICES ---------- RESPONSIBILITY OF THE WITHHOLDING AGENT AND THE SERVICE PROVIDER..
CIRCULAR No. 1/2012

14-02-2012

Sindh Sales Tax On Services Provided Or Rendered By Clubs (Tariff Heading 9801.4000) Of The Second Schedule To The Sindh Sales Tax On Services Act, 2011
CIRCULAR No. 1/2012

14-02-2012

Sindh Sales Tax On Services Provided Or Rendered By Clubs (Tariff Heading 9801.4000) Of The Second Schedule To The Sindh Sales Tax On Services Act, 2011
CIR. 1/2012

14-02-2012

SINDH SALES TAX ON SERVICES PROVIDED SINDH SALES TAX ON SERVICES PROVIDED OR RENDERED BY CLUBS (TARIFF HEADING 9801.4000) OF THE SECOND SCHEDULE TO THE SINDH SALES TAX ON SERVICES ACT, 2011
CIRCULAR No. 4/2011

21-11-2011

Sindh Sales Tax Special Procedure (Withholding) Rules, 2011. Read With Srb Circular No.2/2011 --------------- Procedure For The Deposit Of The Withheld Amounts Of Sindh Sales By Persons Who Are Not Registered (With Srb) As A Service Provider In Sindh But Are Registered (With Fbr) As Manufacturer /
CIR. 3/2011

19-10-2011

FILING OF SALES TAX RETURNS IN RELATION TO THE TAXABLE SERVICES FILING OF SALES TAX RETURNS IN RELATION TO THE TAXABLE SERVICES EXEMPTED UNDER SECTION 10 OF THE SINDH SALES TAX ON SERVICES ACT, 2011.
CIR. 1/2011

08-08-2011

MONTHLY STATEMENT MONTHLY STATEMENT OF SERVICES PROVIDED OR RENDERED BY SHIPPING AGENTS (TARIFF HEADING 9805.1000).
FBR PRESS RELEASE DATED 01 JULY,2011

01-07-2011

Fbrs Press Release Dated 01 July,2011, Placed On Fate Page Of Its Websitedeclaring Fed Exemption On The Services Liable To Provincial Sales Tax Wef 01.07.2011 To Avoid Double Taxation On Such Services
FBR LETTER C. No. 1/(3)FED/2007

25-07-2009

Law & Justice Division, Islamabads Opinion That Food And Beverages Served In Hotels And Restaurants Are Classifiable As "Services" And Not As "Goods".