If you are already enrolled with FBR, then you need to follow "Swift Enrollment Process" to register with SRB. Guideline on the process is available on following link at:
https://e.srb.gos.pk//HowtoeEnroll.aspx
Ans: You are required to communicate your NTN to SRB call center by calling at UAN No: 021-111-778-000.Call Center Agent will resolve it and guide you in registration process.
A prospective taxable service provider seeking registration should file an application in a prescribed form (online) within thirty days from the date of notification of the taxable service. Board is required to issue the Provisional Registration Certificate promptly online. However, final Certificate would be issued not later than 30 days of application.
The Sales Tax on Services amount is required to be paid in Form challan in the specified branches of designated banks. The list of such Banks and Branches list will be on the website of SRB. Heads of account - B-02384 has been specified for service by the Government under which payment has to be made. While making the payment of service tax to the credit of Provincial Government, head of account should be correctly and properly indicated under major and minor heads and sub-heads to avoid misclassification.
Yes, For payment of service tax, specific Bank branches will receive the tax. If service tax amount is deposited in a branch of Bank other than nominated Bank, it amounts to non-payment of Service Tax.
The date on which tax is credited shall be the date of payment. If the cheque bounces, it would mean as if the tax has not been paid and the necessary penal consequences would follow.
The service provider has to separately show the billing amount of Sales Tax on Services in the Invoice / Bill on the basis of taxable value of services rendered, especially so, if he requires to avail the input credit scheme.
The following measures should be taken by the assessee Service Provider at the time of paying the Service Tax: (i) Service Tax should be paid within the time limit laid down in this regard. (ii) It should be deposited in the specified branches of the banks designated for this purpose (iii) The major head and sub-head relating to the service provided by the assesee should be correctly filled in the Challan. (iv) In case of delay in making payment of service tax in time, the default surcharge is also required to be paid.
For Sindh, Sales Tax on Services Ordinance 2000 will be repealed. The services being taxed under FED mode should now be taxed under Sindh Sales Tax Act 2011,to the extent of Sindh's jurisdiction, except where Sindh has assigned certain services to the Federal Government for collection of tax.
Provision in terms of section 15 and rules made thereunder provide for input adjustment, where such services are used in providing taxable services, subject to restrictions or adjustment mechanism provided.
Same as in the Federal Fiscal Laws or in Sales Tax Act, 1990 relating to Sales Tax on goods i.e., Commissioner of appeals, Tribunal and on question of Law, the High Court.
The first schedule lists the services in general parlance. Where jurisdiction is applicable. However, taxable services where tax is to be imposed are shown in the Second Schedule.
As per Schedule II of the Act, mudarbas, musharika and other financial institutions are liable to to pay sales tax under the law, however financing provided to such companies by the banking and non-financial institutions is exempt from sales tax.
