Karachi, July 16, 2025 – The Sindh Revenue Board (SRB) has announced an expansion in the scope of services subject to quarterly return filing under the Sindh Sales Tax regime.
The SRB issued Notification No. 3-4/40/2025 on Wednesday, amending the earlier Notification No. 3-4/10/2011 dated October 18, 2011.
According to the latest amendment, the SRB has mandated that certain persons or classes of persons rendering specified services must file their sales tax returns on a quarterly basis. These quarterly returns are to be submitted by the 15th day of August, November, February, and May, for the quarters ending June, September, December, and March respectively.
The expanded scope now includes four new categories of services:
1. Taxable services that are wholly exempt under Section 10 of the Sindh Sales Tax on Services Act, 2011. Even though these services are exempt, SRB requires filing for documentation and monitoring purposes.
2. Franchise services, categorized under CPC Codes 73340 and 83960, in cases where the respective agreements do not specify a due date for payment. These include instances where ambiguity over payment timing exists, necessitating clearer tax return timelines.
3. Individuals engaged in renting of immovable property services (CPC Code 7211), who may also offer exempt services. These individuals, as defined under sub-clause (a) of clause (63) of section 2 of the Act, must pay the tax due by the 15th day of the month following the relevant month.
4. Providers of cosmetic dental services, listed under CPC Code 93123, including those who might also be engaged in other exempt services. These specialized services are now subject to regular reporting and tax payment structures.
The SRB emphasized that this step will bring greater transparency and regularity to services that were either inconsistently filed or ambiguously classified. By extending quarterly filing to a broader range of services, the SRB aims to streamline compliance, enhance revenue tracking, and reinforce the province’s commitment to tax regulation and governance.