Sindh Sales Tax on Services Act, 2011

Chapter-III

PAYMENT AND COLLECTION OF TAX ON TAXABLE SERVICES

From: 2023-09-01 - To: 0000-00-00 17. Time, manner and mode of payment: 1[(1) The tax in respect of a taxable service provided or rendered during a tax period shall be paid by a person by the due date prescribed for payment of tax.] (2) For the purposes of sub-section (1), a taxable service shall be considered to have been provided in the tax period during which: (i) it was provided to the recipient; (ii) an invoice for the value of the taxable service was sent to the recipient; or (iii) consideration for the same was received; whichever is earlier. (3) Notwithstanding anything contained in sub-section (1), the Board may, by a notification in the official Gazette,…