Consequent upon the 18th Constitutional Amendment (specifically in relation to item No. 49 of Part A of the Fourth Schedule thereof) and pursuant to Articles 8 and 9(2) of the 7th NFC Award, notified in 2010, the Government of Sindh (GOS) enacted the Sindh Revenue Board Act, 2010 (Sindh Act No.XI of 2010), to regulate the matters relating to the fiscal and related economic policies; administration, management; imposition, levy and collection of taxes, duties, cess and other levies, by creating an organization (SRB) capable of enforcing the tax system through application of modern techniques of information and developing automated system of collection and assessment of tax and the matters ancillary thereto in the Province of Sindh.
Later, the GOS enacted the Sindh Sales Tax on Service Act, 2011 (Sindh Act No.XII of 2011), for the levy and collection of Sindh Sales Tax (SST) on the services provided or rendered. This Act became effective from July 01, 2011, and SRB was made responsible for the administration, collection and enforcement levied of SST under the said Act. SRB is also responsible for the overall tax policy, taxpayers' education, taxpayers' facilitation and tax administration. SRB is headed by Chairman who is assisted by 4 Members, one each for Taxation (previously known as 'Operations'), Tax Policy, Audit and Support Services (For details see Organogram of Sindh Revenue Board). The Board meeting of SRB is held every month which is attended by the Chairman and the Members. The Secretary, SRB, acts as the Secretary of the Board. SRB is also assisted by a strong IT team and a state of the art Data Centre, capable enough to absorb, assimilate and store the data of all the provincial taxes in Sindh, is also operational in SRB. All registration, enrolment, tax payment and return-filing are on-line and done electronically. The database is used for assessment, audit, tax monitoring, tax coordination, and verifications.
In fact, SRB is envisaged to be the primary source and resource for provision of assistance and monitoring of all the tax revenue functions in Sindh.