Investor Presentaiton
Liability for Tax Payment / Withholding - Section-9(1)(2)(3) of SSTSA;
Service Provider
Taxable services rendered in / originated from Sindh
as per sub-section 1 of Section 3
Liability for Payment Sales Tax
*Registered Person providing the service
Taxable services rendered by non-resident to
resident person as per sub-section 2 of Section 3
Where a registered service recipient receiving
taxable services from other registered service
provider is in knowledge or has reasonable grounds
to suspects that some or all of the tax payable in
respect of any taxable service remains unpaid.
*Person receiving the service in Sindh
Both service provider and recipient
of such unpaid tax
MOORE Shekha Mufti
*The Board may specify by notification that
responsibility for payment of sales tax rests with
service provider or service recipient or any other
person
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