KARACHI: Sindh Revenue Board (SRB) on Tuesday extended the last date for electronic filing of sales tax return for the period of December 2021 up to January 25, 2022.
The SRB issued Circular No. 01 / 2022 for extension in the last date for e-deposit of Sindh Sales Tax for the tax period December 2021 and for e-filing of tax return for the tax period December 2021.
Through the circular the SRB allowed the registered persons, including the withholding agents covered by the provisions of the Sindh Sales Tax Special Procedure (Withholding) Rules, 2014, to: e-deposit the amount of Sindh sales tax for the tax period December 2021 on or before Friday, January 21, 2022; and e-file their tax returns for the tax period December 2021 on or before Tuesday January 25, 2022.
The SRB extended the last date for electronic filing of sales tax returns following the date extension announced by the Federal Board of Revenue (FBR) a day earlier.
Previously, the SRB advised the taxpayers registered with the provincial tax authorities to file their monthly sales tax return on the SRB portal.
The SRB said that the FBR had developed a National Sales Tax return which is in the process of implementation.
As agreed by FBR, this return is only applicable to FBR registered persons at this stage. FBR is in the process of consultation with the provinces for extension of the National Sales Tax Return to the Provinces.
In view of above, in order to avoid any problem, all persons registered with SRB are requested to continue filing their Sindh sales tax returns in the form SST-03 on SRB portal i.e. http://e.srb.gos.pk in accordance with the provisions of the Sindh Sales Tax on Services Act, 2011, and the rules made thereunder.
SRB shall advise SRB-registered persons when Single National Sales tax Return is fully developed by FBR / PRAL in consultation with the provinces and after proper user acceptance tests are carried out.
Any departure from above advice may entail contravention proceedings by officers of SRB for non-filing of the prescribed return with SRB, which may lead to imposition of penalty and other related consequences, the SRB added.