Sindh Sales Tax on Services Rule, 2011

Chapter-VI

PART-IV

From: 2023-09-01 - To: 0000-00-00 1[33. Procedure for collection of sales tax on advertising agents.- (1) Every person providing or rendering the services of an advertising agent shall pay sales tax in the manner prescribed in this rule. The procedure in this rule shall also apply to the advertising agents providing or rendering the services of advertisements on buildings 2[, walls], hoarding sites, billboards, sign boards, digital boards, poles, banners, vehicles, etc. (2) Every advertising agent shall register under section 24 of the Act read with the provisions of Chapter-II of these rules. (3) The value for the purposes of levy of tax on the services by the advertising agents shall be:- (a) where the services are provided or rendered on commission basis, the amount of commission charged by the advertising agent. Where any extra commission is received by the advertising agent from the media (including the print media) it shall also be included in the value of services liable to tax to be paid by the advertising agent; and (b) where the services are provided or rendered on any basis other than on commission basis, the gross amount of value for such services. (4) Every such advertising agent shall issue an invoice or a bill of charges for each transaction from a duly bound book of serially-numbered invoices or bill of charges or electronically- generated invoices or bill of charges which shall contain the particulars as specified in sub-rule (1) of rule 29 of these rules. A copy of such invoice or the bill shall be given to the person to whom such services are provided or rendered and one copy thereof shall be retained by the advertising agent in the bound book of invoices or bill of charges. Not more than one book of invoices or bill of charges or electronic data and evidence shall be used at one time provided that where the advertising agent has one or more branches, separate books of invoices or bill of charges may be used for each such branch also indicating the location or address of such branch. (5) Every such advertising agent shall maintain account of all services provided or rendered by him and shall also maintain the record prescribed in section 26…