In order to enhance revenue collection, Sindh Revenue Board (SRB) has decided to exempt penalty amount and 95 percent of amount of default surcharge, payable on the principal amount of arrears of tax, it was learnt on Thursday. In this regard, SRB issued a notification (exclusively available with Business Recorder).
It stated: In exercise of powers conferred by section 45 of Sindh Sales Tax on Services Act, 2011, Sindh Revenue Board, with the approval of Government of Sindh, is pleased to exempt whole of the amount of penalty and 95 per cent of the amount of default surcharge, payable on the principal amount of arrears of the tax as are outstanding on date of this notification, if the said principal amount of tax and the five percent of amount of default surcharge are paid in the prescribed manner in Sindh Government's head of account "B-02384" during the period from date of this notification to 30th April 2014, and the tax returns or the revised tax returns, as the case may be, for the relevant tax periods are also e-filed in the prescribed manner by 9th May, 2014.
"The benefits of exemption under this notification shall, inter alia, also be available in relation to the arrears of the tax payable: (i) Under Sindh Sales Tax Ordinance, 2000 or under Sindh Sales Tax on Services Act, 2011 (ii) by persons who are liable to be registered under section 24 of the Act but were not registered, provided that:
"(a) they get themselves registered with SRB in a prescribed manner during the period from the date of this notification to 30th April, 2014: and
"(b) they also e-file their tax returns, for the tax periods from tax period of the commencement of their economic activity of taxable services to the tax period March, 2014, during the period from the date of this notification to the 9th day of May, 2014;
"Explanation: For the purpose of this sub-paragraph (i), the word "registered" in the case of withholding agents shall mean "e-Signed up" in terms of the Sindh Sales Tax Special Procedure (Withholding) Rules, 2011; (iii) by persons who were registered but were non-filers or null-filers of their tax returns (iv) by persons who were late-registered with SRB and they did not file their tax returns from the date of commencement of their economic activity of taxable services; (v) by persons who withheld any amount of Sindh sales tax but have either not deposited that withheld amount in Sindh Government's head of account "B-02384" or have deposited the withheld amount, in a head of account other than the Sindh Government's head of account "B-02384"; (vi) by persons who determine the arrears through self-detection and self-assessment; (vii) by persons who short-paid any amount of tax in their tax returns and persons against whom any arrears of tax was detected in SRB's scrutiny of tax returns or in SRB's audit of taxpayers' record; (viii) by persons against whom any tax amount has been determined or assessed or adjudged, by an officer of the SRB, through an order or decision passed under the Sindh Sales Tax on Services Act, 2011. or the rules/notification issued thereunder; (ix) by persons against whom any tax liability has been adjudged or confirmed by the Commissioner (Appeals) or the Appellate Tribunal; (x) by persons whose cases are under assessment or under adjudication with any officer of the SRB or is pending, at the appellate stage, with the Commissioner (Appeals) or with the Appellate Tribunal; and (xi) by persons whose cases are under litigation in any court of law including the High Court or the Supreme Court.
"3-The benefits of this notification shall also be available in cases where a person has late paid the principal amount of tax prior to the date of this notification but has not yet discharged the liability of default surcharge on such late payment provided that he pays an amount equal to 5 percent of the outstanding arrears of the amount of such default surcharge in the Sindh Government's head account "B-02384" during the period from the date of this notification to the 30th day of April, 2014.
"4-If the whole of the dues of the principal amount of tax and of 5 per cent of the default surcharge are paid by a person in terms of this notification, he shall not be prosecuted under section 49 of the Act and the offence, to the extent of the arrears of the tax paid under this notification, shall also be compounded under section 46 of the Act.
"5-If the principal amount of tax and the 5 per cent of the amount of default surcharge thereon, as are paid in terms of this notification by the persons described in sub-paragraphs (vii), (viii), (ix), (x) and (xi) of paragraph 2 of this notification, are held to be not payable in view of the order issued by the respective competent authority (ie the adjudicating officer or the Commissioner Appeals or the Appellate Tribunal or the Court of Law), the Officer of the SRB, not below the rank of an Assistant Commissioner, shall allow' tax adjustment/credit of the amount or, alternately, shall refund the amount, so paid, within 60 days from the date of receipt of the taxpayers application, for refund or tax adjustment/credit, together with a copy of the order/judgement and also of the evidence that the incidence of the tax was not passed on to the service recipient.
"6-This notification shall not apply for the refund or adjustment of any amount of tax or default surcharge or penalty as has been paid before the date of this notification."
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