Sindh Sales Tax on Services Act, 2011

From: 2023-09-01 - To: 0000-00-00 SINDH SALES TAX ON SERVICES ACT 2011 No. Pas/Legis-E-19/2011, dated June 10, 2011.- The Sindh Sales Tax on Services Bill, 2011 having been passed by the Provincial Assembly of Sind on 6th June, 2011 and assented to by the Governor of Sindh on 6th June, 2011 is hereby published as an Act of legislature of Sindh. THE SINDH SALES TAX ON SERVICES ACT, 2011 SINDH ACT NO. XII OF 2011 AN ACT to provide for the levy of a tax on services provided, rendered, initiated, received or consumed in the Province of Sindh; Preamble WHEREAS in accordance with the Constitution of the Islamic Republic of Pakistan 1973 the imposition, administration, collection and enforcement of taxes on services is the prerogative of the provinces. WHEREAS it is expedient to provide for the levy of a tax on services provided, rendered, initiated, received 1[, originated, executed] or consumed in the Province of Sindh and for all matters incidental and ancillary thereto or connected therewith. Chapter I PRELIMINARY 1. Short title, extent and commencement.- (1) This Act may be called the Sindh Sales Tax on Services Act, 2011. (2) It shall extend to the whole of the Province of Sindh. (3) This Act shall come into force with effect from the first day of July, 2011. _____________________________________ 1-Words etc. inserted by Sindh Finance Act, 2013 1[2. Definitions.- In this Act, unless there is anything repugnant in the subject or context- (1) “accountant” means:- (i) a chartered accountant as defined in the Chartered Accountants Ordinance, 1961 (Ordinance No. X of 1961), and includes the Associate and Fellow members thereof; (ii) a cost and management accountant as defined in the Cost and Management Accountants Act, 1966 (Act No. XIV of 1966), and includes the Associate and Fellow members thereof; (iii) a firm or an association of chartered accountants or cost and management accounts; and (iv) other accountants or association of accountants notified in this behalf by the Board; 1a[(1A) “active taxpayer” means a registered person who does not fall in any of the following categories:-- (a) whose registration is suspended in terms of section 25; and (b) who has…