Sindh Sales Tax on Services Rule, 2011

Chapter-VI

PART-X

From: 2023-09-01 - To: 0000-00-00 1[42BBB. Procedure for the levy, collection and payment on renting of immovable property services.- (1) The provisions of this rule shall apply in relation to the levy, collection and payment of tax on renting of immovable property services, as defined in clause (72C) of section 2 of the Act, read with the definition and explanations given in clause (72B) of section 2 thereof. (2) Every person providing or rendering the renting of immovable property services shall be registered under section 24 of the Act, read with the provisions of the rules in Chapter-II of these Rules. (3) Every person providing or rendering the renting of 2[immovable property services], except the ones exempted under notification No. SRB-3- 4/7/2013 dated 18th June, 2013, as amended by notification SRB-3-4/2/2015 dated 1st July, 2015, shall issue tax invoices in the manner prescribed in sub-rule (1) of rule 29 of these Rules and shall charge and collect tax at the rate of 3[3%], as prescribed in notification No. SRB-3-4/8/2013 dated 1st July, 2013, as amended 4[from time to time]. (4) Every person providing or rendering the renting of immovable property services shall deposit the amount of tax, in the prescribed manner, by the 15th day of the month following the tax period to which it relates and…