Sindh Issues 2025 Agricultural Tax Rules

Karachi, August 25, 2025, 08:21 PM PKT — The Sindh government has unveiled a stringent framework, issuing the Sindh Agricultural Income Tax Rules 2025, mandating all agricultural landowners liable for tax to register with the Sindh Revenue Board (SRB) using application form AIT-01, as notified by the Finance Department (Sindh), per official reports. Landowners, including individuals and companies, must e-file tax returns by due dates: December 31 for companies with tax years ending January 1–June 30, and September 30 for others, including proof of payment on a self-assessment basis, with tax officers (Assistant Commissioner or higher) able to issue notices within five years for late filings.

Errors or omissions allow revised returns before an assessment notice or within four years, needing Commissioner-level AITO approval for income/tax reductions. Returns via a landowner’s User ID are deemed valid, with hard copies accepted for January 1–June 30, 2025, and 2025-26 if e-filing fails. Records in Urdu, Sindhi, or English must be kept for five years or until legal proceedings end, with deductions disallowed sans receipts or valid cause. Companies use an accrual basis for income, while others may opt cash or accrual, recognizing income/expenses when received/paid or due. The rules detail assessment, revision, and appeal processes. Web context on tax enforcement shows past resistance, while posts found on X reflect concern—some support compliance, others question feasibility. Critically, the narrative of “tax efficiency” may mask implementation hurdles—web data hints at past delays, and X sentiment suggests distrust in enforcement, pointing to potential challenges.