Sindh Revenue Board (SRB) issued SROs ref SRB-3-4/29/2019, SRB-3-4/31/2019; and, SRB-3-4/32/2019 on August 3, 2019
- Notification SRB-3-4/29/2019 amends description of services and conditions and restrictions for exemption under the heading of tariff No. 9802.4000, from “Advertisement in newspapers and periodicals” to “Advertisement in newspapers and periodicals published in Sindh”, in order to limiting the criteria to grant exemption to only those which are published in Sindh.
Further, a new entry 9802.9000 (“Advertisement on the websites of such of the newspapers and periodicals as are published in Sindh”) has been added, to exempt the whole of tax leviable on the advertisements on the websites of newspapers and periodicals that are published in Sindh.
- In order to make exemption of aforementioned services effective, change in Sindh Sales Tax on Services Rules, 2011, has been made whereby newspapers and periodicals that are published in Sindh and advertisement transmitted through or displayed at the website or web pages of the such newspapers and periodicals has been excluded from preview of taxable advertisement services.
- Sindh Sales Tax Special Procedure (Withholding) Rules, 2014 have also been amended vide notification no. SRB-3-4/32/2019 in order to exclude receiver or procurer of advertisement services from the status of withholding agent on Advertisement in newspapers and periodicals published in Sindh and Advertisement on the websites of such of the newspapers and periodicals as are published in Sindh.
The said notifications will be effective from July 01, 2019.
Please click on the link below to read original Notifications.