SINDH FINANCE BILL 2024—II/COMMENTS & NEWS
(iii) in clause (jj),———
(a) for the word “thirteen”, the word “fifteen” shall be substituted; and
(b) the colon at the end shall be replaced by a semi-colon and the proviso thereunder shall be omitted; and
(iv) in clause (k), the semi-colon at the end shall be replaced by a colon and, thereafter, the following proviso shall be inserted:-
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“Provided that in case of telecommunication services paying sales tax at a rate not less than nineteen and a half per cent ad valorem, the amount of sales tax paid on goods and services at ad valorem rates not exceeding eighteen per cent, can be claimed by the person providing the taxable telecommunication services;”;
(v) in section 23, in sub-section (2), after the words “order relates”, the words and figures “for the tax periods ending on 30thJune, 2025, or earlier, and within a period of five years from the end of the financial year to which the order relates for the tax periods starting on 1stJuly, 2025 or thereafter,” shall be inserted;
(vi) in section 25, for sub-section (1), the following shall be substituted:-
“(1) Subject to sub-section (3), the Board or any officer of the SRB, authorized by the Board in this behalf, may suspend the registration of a person if there is reason to believe that the person -
(i) is not entitled to be registered; or
(ii) has failed to comply with its obligations under this Act.”;
(vii) in section 25A, in sub-section (2) -
(a) for the words “make an application” the words “e-file an application” shall be substituted; and
(b) the words “or any officer of the SRB, authorized by the Board in this behalf”, occurring for the first time, shall be omitted;
(viii) in section 26, in sub-section (1), the full-stop at the end shall be replaced by a colon and, thereafter, the following proviso shall be added:-
“Provided that in case where the registered person is engaged in providing taxable services (including exempt services) also in Provinces or areas outside Sindh, the record prescribed under this section shall inter-alia include the record for such Provinces or areas in such form and manner as would permit reconciliation or ascertainment of his tax liability in Sindh.”;
(ix) in section 27, in sub-section (1), after the words “documents relate”, the words and figures “for the tax periods ending on 30thJune, 2025, or earlier, and six years from the end of the financial year to which such records or documents relate for the tax periods starting on 1stJuly, 2025 or thereafter” shall be inserted;
(x) in section 43, in the Table,——
(a) for Sr. No. 2B, in column (1) and the entries relating thereto in column (2), the following shall be substituted:-
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2B. Where a person avoids, defies, Such person shall be
fails to comply with the e-invoicing liable to pay a penalty
system or issues invoices outside the of upto one million
e-invoicing system or refuses, denies, rupees, but not less
or obstructs the enforcement of than one hundred
provisions of section 54A in any manner. thousand rupees. In
case of repetition of
the offence, the
business premises of
such person shall
further be liable to
sealing.
Such person shall
further be liable, upon
conviction by a
Special Judge, to
imprisonment which
may extend to one
year or with fine
which may extend to
one hundred thousand rupees or with both.
(b)after Sr. No. 2B and the entries relating thereto in columns (1) and (2), substituted as above, the following shall be inserted:-
2C. Where a person Such person shall General
avoids, defies, delays or be liable to a penalty
fails to deposit the amount of rupees one hundred
of service fee levied under thousand or twice
the Sindh Sales Tax the amount of service
Special Procedure (Online fee involved, whichever
Integration of Business) is higher.
Rules, 2022 or fails to Such person shall further
report the service fee in be liable, upon conviction
the sales tax return by the Special Judge,
in the prescribed manner.to imprisonment
which may extend to
one year or with
fine which may
extend to one
hundred thousand
rupees, or with both.
=================================================================
(c) Sr. No. 7B in column (1) and the entries relating thereto in columns (2) and (3) shall be omitted; and
(d) in column (1) against Sr. No. 14, in column (2)-
(i) for the words “shall pay”, the words “shall be liable to pay” shall be substituted; and
(ii) after the words “sales tax revenue”, occurring for the first time, the comma and words “, whichever is higher” shall be inserted;
(xi) in section 47-
(a) in sub-section (1), after the words and comma “relevant date,”, the words “provided that where the relevant date is prior to 1stJuly, 2025, and within a period of five years from the end of the financial year in which the relevant date falls, provided that such date is 1st July, 2025 or thereafter,” shall be inserted; and
(b)in sub-section (4), for the word “petitioner”, the word “person” shall be substituted and shall be deemed to have always been substituted;
(xii) in section 58, in sub-section (4), for the word “twenty”, the word “eighty” shall be substituted;
(xiii) in section 60-
(a) sub-section (5) shall be omitted; and
(b) in sub-section (11), for the word “five”, the word “one” shall be substituted;
(xiv) in section 66, in sub-section (1), in the first proviso, for the words “twenty-five”, the word “ten” shall be substituted;
(xv) in section 73, in sub-section (4), the full-stop at the end shall be replaced by a colon and, thereafter, the following proviso shall be added:-
“Provided that the Board may make arrangement or agreement, on reciprocal or multilateral basis with the Federal Board of Revenue and other provincial sales tax authorities, for sharing of electronic data of tax returns filed in the computerized system, subject to such limitations and conditions as may be specified by the Board and agreed to in such agreements.”;
(xvi) in section 82, in sub-section (2), for the words “any public servant”, the words “the Board or any officer of the Board or against any public servant” shall be substituted;
(xvii) in the First Schedule, in the Table –
(a) against tariff heading “9821.2000” in column 1, for the words “Indoor sports” in column 2, the word “Sports” shall be substituted; and
(b) after tariff heading “9824.0000” in column 1, in theentries in column 2-
(i) the word “intercity” shall be omitted;
(ii) after the word “Vehicle”, the words and comma “towing, vehicle” shall be inserted; and
(iii) after the description “Services provided or rendered by truck aggregators and the services provided or rendered by the owners or drivers of trucks or other cargo transportation vehicles using the services of a truck aggregator” at the end, the following shall be added:-
Education services
Services provided or rendered by hospitals and clinics
Pet care services ”;
(xviii) in the Second Schedule, in the Table, in Part B-
(a) in column (3), for the figure “13%”, wherever occurring, the figure “15%” shall be substituted;
(b) against tariff heading “98.01” in column (1), after the words “guest houses” in column (2), the commas and word “, farmhouses,” shall be inserted;
(c) against tariff heading 9801.1000 in column (1), for the words “and guest houses” in column (2), the comma and words “, guest houses and farmhouses” shall be substituted;
(d) against tariff heading 9801.6000 in column (1), for the words “guest houses” in column (2), the words and commas “guest houses, farmhouses,” shall be substituted;
(e) after tariff heading “98.15” in column (1) and the entries relating thereto in columns (2) and (3), the following shall be inserted:-
“9815.1000 Medical practitioners
and consultants 15%
(f) against the tariff heading “9821.2000” in column (1), for the words “Indoor sports” in column (2), the word “Sports” shall be substituted;
(g) against the tariff heading “9836.0000” in column (1), the words “inter-city” in column (2), shall be omitted;
(h) against the tariff heading “9853.0000” in column (1), after the word “Vehicle” in column (2), the words and comma “towing, vehicle” shall be inserted; and
(i) after tariff heading “9856.0000” in column (1) and the entries relating thereto in columns (2) and (3), the following shall be inserted:-
2B. Where a person avoids, defies, Such person shall be
fails to comply with the e-invoicing liable to pay a penalty
system or issues invoices outside the of upto one million
e-invoicing system or refuses, denies, rupees, but not less
or obstructs the enforcement of than one hundred
provisions of section 54A in any manner. thousand rupees. In
case of repetition of
the offence, the
business premises of
such person shall
further be liable to
sealing.
Such person shall
further be liable, upon
conviction by a
Special Judge, to
imprisonment which
may extend to one
year or with fine
which may extend to
one hundred thousand rupees or with both.
(b)after Sr. No. 2B and the entries relating thereto in columns (1) and (2), substituted as above, the following shall be inserted:-
2C. Where a person Such person shall General
avoids, defies, delays or be liable to a penalty
fails to deposit the amount of rupees one hundred
of service fee levied under thousand or twice
the Sindh Sales Tax the amount of service
Special Procedure (Online fee involved, whichever
Integration of Business) is higher.
Rules, 2022 or fails to Such person shall further
report the service fee in be liable, upon conviction
the sales tax return by the Special Judge,
in the prescribed manner. to imprisonment
which may extend to
one year or with
fine which may
extend to one
hundred thousand
rupees, or with both.
“9857.0000 Education services 15%
9858.0000 Services provided or rendered
by hospitals and clinics 15%
9859.0000 Pet care services 15%
- In the Sindh Development and Maintenance of Infrastructure Cess Act, 2017, for the existing Schedule, the following shall be substituted: -
Amendment of Schedule of the Sindh Act No. XVIII of 2017.
“SCHEDULE
(See Section 2 (k) & 3)
Net weight of goods Rate of Cess along with
distance
Upto 1250 kilograms. 1.80% of total value of
goods as assessed
by the Custom Authorities plus one paisa per
kilometer.
Exceeding 1250 kilograms but 1.81% of total value of
not exceeding 2030 kilograms. goods as assessed by the
Custom Authorities plus
one paisa per kilometer.
Exceeding 2030 kilograms but 1.82% of total value of
not exceeding 4060 kilograms. goods as assessed by the
Custom Authorities plus
one paisa per kilometer.
Exceeding 4060 kilograms but not 1.83% of total value of
exceeding 8120 kilograms. goods as assessed by the
Custom Authorities plus
one paisa per kilometer.
Exceeding 8120 kilograms but 1.84% of total value of
not exceeding 16000 kilograms. goods as assessed by the
Custom Authorities plus
one paisa per kilometer.
Exceeding 16000 kilograms. 1.85% of total value of
goods as assessed by the
Custom Authorities plus
one paisa per kilometer.
Explanation: For the purpose of the Schedule, the “value” means the total value of goods as assessed by the Custom Authorities upon entering in and using the Infrastructure of the Province and “distance” means the distance covered within the Province.”.
STATEMENT OF OBJECTS AND REASONS
In order to rationalize, levy and enhance certain taxes and duties and to amend certain laws in the Province of Sindh, it is expedient to enact a law in the subject matter.
The bill seeks to achieve the above object.
MEMBER-IN-CHARGE
(Concluded)
Copyright Business Recorder, 2024
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