SINDH SALES TAX SPECIAL PROCEDURES (ONLINE INTEGRATION OF BUSINESS) RULES, 2022
Sindh Revenue Board (SBR) vide Notification No. SRB-3-4/03/2022 dated February 21, 2022 issued “Sindh Sales Tax Special Procedures (Online Integration of Business) Rules, 2022, afterwards referred as “Rules”.
Application:
Rules require the specified services / class of services to integrate Point of Sale (PoS) with SRB Computerized System for real-time reporting of Sales within 45 days from the date of February 21, 2022. PoS once integrated with SRB Computerized System, the integrated person shall notify to SRB through a FORM as prescribed for the purpose.
Obligations:
Persons obligated to integrate PoS with SRB Computerized System shall not issue any Katcha or provisional invoice (by whatever name called) and shall only issue Tax Invoice through PoS as per format as defined in these Rules. However the PoS shall be installed from PoS vendor who has place of Business in Sindh as defined under Section 2(64) of the Sindh Sales Tax on Services Act, 2011. PoS vendor is also obligated to provide information as and when required by the SBR.
Specified Services / class of services obligated to integrate Point of Sale (PoS) with SRB Computerized System are as follows: –
| Sr. # | Tariff Heading | Description of Service |
| 1 | 98.01 | Services provided or rendered by restaurants located in Hotels |
| 2 | Services provided or rendered by International restaurants who are franchisers or franchisees | |
| 3 | Service provided or rendered by all restaurants having more than one branch in Sindh | |
| 4 | Service provided or rendered by all restaurant outlets located in air-conditioned shopping malls | |
| 5 | Service provided or rendered through online marketplace platform |
In addition to above, Online Marketplace acting as “facilitator” in transactions that occur a buyer and seller or service provider and service recipient with respect to above specified services are also required to have integrated PoS System.
Service Fee of Rs.1/- shall be levied on every invoice generated through an integrated PoS. however no Service Fee will charge by Online Marketplace acting as facilitator.
Non-compliance of these rules will attract penalty or prosecution in accordance with the provisions of the Sindh Sales Tax or Services Act, 2011.
Prize Scheme for Customers:
Rules also define “Prize Scheme” for the customers, from the date to be decided by the SRB, who verify invoices through “My Tax” mobile application or alternatively by sending invoice number to the SRB through SMS.
Mystery Shopping:
SBR can conduct Mystery Shopping under these Rules, through a person, firm or an Officer of the SRB duly authorized by the SRB, on random basis, to verify invoices. In-case of identification of un-verified invoices, matter shall be reported to an Officer of the Board, authorized for the matter.
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