srb sales tax on services circulars!
sr no |
circular# | SUBJECT | date | view |
|---|---|---|---|---|
| 1 |
CIRCULAR |
FTO's 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. | 02-05-2013 |
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| 2 |
CIRCULAR NO.SRB/F&A/9789/2013 |
APPLICATION FORM FOR ABSORPTION/REGULARIZATION | 03-04-2013 |
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| 3 |
CIRCULAR NO. 04/2013 |
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). | 19-03-2013 |
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| 4 |
NO.SRB-3-4/MTP/09/2013/ |
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. | 05-03-2013 |
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| 5 |
SRB CLARIFICATORY LETTER NO.SRB-3-4/MTP/41/2012/9050 |
CLARIFICATION IN RELATION TO WITHHOLDING AND DEPOSIT OF WITHHELD AMOUNTS OF SINDH SALES TAX ___________ EFFECT OF FRB'S AMENDING NOTIFICATION NO.SRO 98(I)/2013 | 19-02-2013 |
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| 6 | Circular No.2 OF 2013 | 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 | 08-02-2013 | |
| 7 | Circular No.SRB-3-4/MTP/47/2012/8751 | Cross Browser Compatibility of Taxpayers Faciliation portal | 31-01-2013 | |
| 8 | Circular No.SRB-3-4/MTP/1/2013 | 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 | 01-01-2013 | |
| 9 | Letter No. SRB- 3-4/MTP/ 46/2012 dated 26-11-2012 |
ADVERTISEMENT/COMMISSION FROM DISPLAY ON CINEMA SCREENS |
26-11-2012 | |
| 10 | SOP No. SRB/MOPs/IT/ 2392/2012 dated 1st November 2012 |
PROCEDURE FOR DEALING WITH CPR INDICATING INCORRECT TAX PERIOD AND ITS CO-RELATION WITH APPROPRIATE TAX RETURN. |
01-11-2012 | |
| 11 | Circular No. 8 of 2012 | 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. | 24-09-2012 | |
| 12 |
Circular No. 07/2012 |
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. | 17-08-2012 |
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| 13 | FBR’s letter C. No. 1/23-STB/2010 (Pt)/ 105231-R dated |
DEPOSIT OF SALES TAX WITHHELD ON ACCOUNT OF SERVICES IN THE SINDH TREASURY FOR THE PERIOD JULY, 2011 TO OCTOBER, 2011. | 27-07-2012 |
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| 14 | FBR letter C.No. 1/23-STB/ 2010(Pt)/52102-R dated 11-04-2012 and the related authorizations by FBR and SRB |
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 |
11-04-2012 |
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| 15 | CIRCULAR No. 6/2012 | WITHHOLDING AND DEPOSIT OF SINDH SALES TAX ON THE SERVICES ON ADVERTISEMENTS (TARIFF HEADING 98.02) |
09-04-2012 |
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| 16 | CIRCULAR No. 5/2012 | DELAYS AND DEFAULTS IN PAYMENTS OF SINDH SALES TAX (INCLUDING THE WITHHELD TAX) |
08-03-2012 |
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| 17 | CIRCULAR No. 4/2012 | ISSUANCE OF TAX INVOICES BY SRB-REGISTERED SERVICE PROVIDERS | 07-03-2012 |
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| 18 | CIRCULAR No. 3/2012 | ISSUANCE OF TAX INVOICES BY BANKS AND NBFCs IN CASE OF TAXABLE SERVICES PROVIDED OR RENDERED TO REGISTERED PERSONS. |
06-03-2012 |
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| 19 | CIRCULAR No. 2/2012 | WITHHOLDING OF THE AMOUNTS OF SINDH SALES TAX ON SERVICES ---------- RESPONSIBILITY OF THE WITHHOLDING AGENT AND THE SERVICE PROVIDER.. | 05-03-2012 |
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| 20 | CIRCULAR No. 1/2012 | 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 | 14-02-2012 |
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| 21 | CIRCULAR No. 4/2011 | 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 /EXPORTER/IMPORTER/ WHOLESELLER OF GOODS OR AS SERVICE PROVIDERS OUTSIDE SINDH |
21-11-2011 | |
| 22 | CIRCULAR No. 3/2011 | FILING OF SALES TAX RETURNS IN RELATION TO THE TAXABLE SERVICES EXEMPTED UNDER SECTION 10 OF THE SINDH SALES TAX ON SERVICES ACT, 2011. | 19-10-2011 |
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| 23 | CIRCULAR No. 2/2011 | 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. | 05-10-2011 |
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| 24 | CIRCULAR No. 1/2011 | MONTHLY STATEMENT OF SERVICES PROVIDED OR RENDERED BY SHIPPING AGENTS (TARIFF HEADING 9805.1000). | 08-08-2011 | |
| 25 | FBR'S PRESS RELEASE DATED 01 JULY,2011 |
FBR'S PRESS RELEASE DATED 01 JULY,2011, PLACED ON FATE PAGE OF ITS WEBSITE |
01-07-2011 |
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| 26 | FBR's LETTER C. No. 1/(3)FED/ 2007 |
LAW & JUSTICE DIVISION, ISLAMABAD's OPINION THAT FOOD AND BEVERAGES SERVED IN HOTELS AND RESTAURANTS ARE CLASSIFIABLE AS "SERVICES" AND NOT AS "GOODS". | 25-07-2009 | |