​​​​No. SRB-3-4/25/2026.Karachi, the 30th June, 2026

NOTIFICATION (Sindh Sales Tax on Services) No. SRB-3-4/25/2026.----- In exercise of the powers conferred by the provisions of subsection (1) of section 72 of the Sindh Sales Tax on Services Act, 2011 (Sindh Act No. XII of 2011), read with sub-section (1) of section 13, sub-sections (3) and (4) of section 26 and section 54A thereof and also section 16 of the Sindh Revenue Board Act, 2010 (Sindh Act No. XI of 2010), the Sindh Revenue Board is pleased to direct that the following further amendments shall be made in the Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022:- In the said Rules,---- (1) in rule 2, in sub-rule (1), in clause (c), after the words "person who", the words "is required to integrate or" shall be inserted; (2) in rule 3,-------| (a) for the words "of notification of these rules", the words "when the requirement of PoS integration is notified" shall be substituted; and (b) the colon and the Proviso shall be omitted; (3) for rule 8, the following shall be substituted, namely:- "8. Requirements and obligations for the PoS vendor:- (1) Integrated persons, while installing PoS, shall ensure that:- (a) The PoS vendor is duly registered with SRB in terms of section 24 or 24B of the Act having physical presence in Sindh at an address duly declared in his SRB-registration profile: Provided that in case the integrated person is a franchisee of a person located outside Pakistan, he may seek permission from the Board for relaxation of the requirements in clause (a); and (b) The PoS vendor has Active status on SRB ATL. (2) The PoS vendor shall ensure that the invoice to be printed through the POS of the integrated person conform to the requirements of rule 6. (3) The PoS vendor shall provide any information as and when required in writing by an officer of the SRB not below the rank of Sindh Sales Tax Officer or Auditor."; (4) in rule 12,----- (a) for sub-rule (4), the following shall be substituted, namely:- "(4) The computerized draw for the prizes shall be held periodically at SRB Headquarters and the invoices as verified till the day…