Karachi, April 9, 2025 – The Sindh Revenue Board (SRB) has announced significant amendments to the Sindh Sales Tax (SST) Special Procedure (Collection Agent) Rules, 2024, aimed specifically at food delivery platforms operating within the province. These changes, issued via an official notification, focus on revising the collection and declaration process for SST on services provided through digital food delivery platforms. Under the amended Rule 3, the SRB has clarified the responsibilities of collection agents—primarily food delivery platforms. These platforms are now required to charge and collect the applicable sales tax based on the gross value of services provided, which includes any commission charged by the platform itself. The tax collected must be clearly reported in Table-1 of Annex-C1 of the SST return (Form SST-03), along with the corresponding tariff heading of the relevant service. The SRB further directed that the collected tax should be reflected in row “14b” of the monthly SST return and e-deposited into the Sindh Government’s designated account by the 15th of the month following the tax period. This must be done without any deductions or adjustments by the collection agent. Additionally, service providers—such as restaurants and homechefs—operating through these platforms are still obligated to file their returns under Chapter III of the Sindh Sales Tax…