FUNCTIONS OF SINDH REVENUE BOARD!
The Board has been established by the name of "Sindh Revenue Board" for effective governance of the Sindh Revenue Services in Sindh. The Members of this Board would engage in overall monitoring, evaluation and steering of matters of key strategic importance to Sindh Revenue Board (SRB). The Board has the autonomy to exercise all powers, in relevant provincial territory, that are deemed to have been exercisable by the SRB Act, 2010. Moreover, it shall be mainly responsible for carrying out various elements of the overall mandate of the Department. The Board shall meet at least once in two months with the provision that its constituents may call emergency as well as routine meetings at any given point in time as and when deemed necessary by them.
The SRB is the highest executive authority in the administration of sales tax on services in the province of Sindh. It is responsible for the overall working of the Sindh Sales Tax on Services. The workings on the SRB is regulated by the SRB Act 2010 and Sindh Sales Tax on Services Act, 2011. The statutory body is appointed by the Provincial Government under SRB Act 2010.
The SRB is authorized to issue regulations and orders and instruct the officers of its Department for the proper administration of the SRB Act, 2010 and Sindh Sales Tax on Services Act, 2011 and to arrange for collection of the said taxes according to the rules. The SRB may appoint any private agency or company to carry out survey in respect of certain persons or areas as deemed fit by SRB. The SRB may make such rules as expedient for tax practitioners and modify or change them from time to time, for the proper working of the Act. The SRB has the power to determine the jurisdiction of services tax being applied. It has the power to determine any disputed jurisdiction
The SRB may delegate power to concerned authorities for the administration of Sales tax on Services. The SRB can specify the method of accounting in case of any person or class of persons or any source of services income. It can make the rules for the recovery of services tax not paid by the tax payer.