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Sindh Sales Tax on Services Rule, 2011
Chapter-VI PART-V
From: 2023-09-01 - To: 0000-00-00 1[34. Advertisements on television, radio, cable TV 2[, CCTV, web, internet, billboard, sign board digital board, pole, banner, vehicle, etc. 3[***]]- (1) In relation to advertisements, for the purposes of this rule, the expression “taxable services” means the services in respect of advertisements- (a) broadcast or telecast by TV or radio stations based in Pakistan; (b) booked in Pakistan for broadcasting or telecasting on TV or radio stations based abroad, whether or not possessing landing rights in Pakistan; 4[***] (c) transmitted on closed circuit TV or cable TV networks 5[;] 6[(d) transmitted through web, internet, sms, or any telecommunication or digital media 7[other than those transmitted through or displayed at the website or web page of the newspapers and periodicals published in Sindh; and]; 8[***] 9[(e) displayed on 10[buildings, walls,] cinema screens, billboards, sign boards, digital boards, poles, vehicles, banners, flyers, etc.; or displayed through light, paint, sound or smoke or otherwise.] (2) The value of taxable service for the purposes of levy of sales tax shall be the total consideration in money received or the gross amount, 11[whichever is higher,] including the Federal and Provincial levies but excluding the amount of Sindh sales tax, charged by a service provider from his clients for broadcasting or telecasting of any advertisement on radio or television or cable TV or CCTV 12[or for transmitting or displaying the advertisement] 13[through web, internet, sms or any telecommunication or digital media 14[, other than the advertisements printed in the newspapers and periodicals published in Sindh and also other than the advertisements transmitted through or displayed on the website or web page of newspapers and periodical published in Sindh]]. 15[(2A) The person providing the services of advertisements on television, radio, cable TV and CCTV 16[and through web, internet, sms or any telecommunication or digital media 17[, other than the advertisement on the website or web page of newspapers and periodicals published in Sindh]] shall pay the amounts of sales tax in the prescribed manner by the 15th day of…
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