Sindh Sales Tax on Services Rule, 2011

From: 2023-09-01 - To: 0000-00-00 SINDH SALES TAX ON SERVICES RULES 2011 No: Legal/231/2011, dated June 30, 2011:- In exercise of the powers conferred by section x[72] read with 2[sections 3[5, 6, 9, 13, 26] 4[, 54A] and 75] of the Sindh Sales Tax on Services Act, 2011, with the approval of Government of Sindh, the Sindh Revenue Board is pleased to make the following rules. CHAPTER- I Preliminary 1. Short title, application and commencement.- (1) These rules may be called the Sindh Sales Tax on Services Rules, 2011. (2) They shall come into force on and from the first day of July 2011. 5[2. Definitions.- (1) In these rules, unless there is anything repugnant in the subject or context:- (i) “Act” means the Sindh Sales Tax on Services Act, 2011; (ii) “Adjudicating authority” means an officer of the SRB competent to pass an order or decision under the Act or the rules made thereunder, but does not include the Board or the Appellate Tribunal; (iii) “Aggrieved person” means a person or a class of persons who has brought a dispute for resolution under section 65 of the Act; (iv) “Computerized payment receipt” means a computer generated receipt showing payment of tax in a designated branch of the bank authorized by the Board to receive such payment; (v) “Dispute” means a case where, for evidently valid reasons, a registered person is aggrieved in connection with the order passed by an officer of the SRB in any matter of tax as specified in sub-section (1) of section 65 of the Act and prima facie deserves relief for the elimination of possible hardship; (vi) Post paid telecommunication service” means the service in respect of which the charges are collected by the service provider after the use of the telecommunication services; (vii) “Pre-paid telecommunication service” means the service in respect of which the charges are collected by the service provider prior to the use of the telecommunication services; (viii) “Service provider” means a person who is engaged in the provision of service or providing of service in the course or furtherance of any economic activity; (ix) “Supportive document” means the documents on the basis of which refund of tax is claimed; (x)…