Sindh Sales Tax on Services Act, 2011

Chapter-XI

AGENTS, REPRESENTATIVES AND E-INTERMEDIARIES

From: 2023-09-01 - To: 0000-00-00 71. E-intermediaries to be appointed: (1) Subject to such conditions, limitations and restrictions, the Board may, by a notification in the official Gazette, appoint a person to electronically file returns under Chapter 1[VI] and such other documents electronically, as may be prescribed from time to time, on behalf of a registered person. (2) A registered person may authorize an e-intermediary to electronically file returns or any other documents on his behalf, as specified in sub-section (1). (3) The return or such other documents filed by an e-intermediary on behalf of a registered person shall be deemed to have been filed by that registered person. (4) Where this Act requires anything to be done by a registered person and if such thing is done by an e-intermediary authorized by the registered person under sub-section (2), unless the contrary is proved, such thing shall be deemed to have been done with the knowledge and consent of the registered person so that in any proceedings under this Act, the registered person shall be liable as if the thing has been done by him. (5) Where an e-intermediary, authorized by a…