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The Sindh Revenue Board (SRB) vide its notification no. SRB-3-4/8/2021 dated 31^st May 2021 has announced an amnesty scheme for waiver of penalty and default surcharge in respect of deposit of principal amount of sales tax with SRB outstanding on 31^st May 2021

EXTENT OF WAIVER OF PENALTY AND DEFAULT SURCHARGE ON PAYMENT OF OUTSTANDING PRINCIPAL AMOUNT OF SALES TAX AS ON 31^ST MAY 2021

EXTENT OF WAIVER OF DEFAULT SURCHARGE AND PENALTY OUTSTANDING ON 31^ST MAY 2021 WHERE PRINCIPAL AMOUNT OF SALES TAX HAS ALREADY PAID BEFORE INTRODUCTION OF THIS AMNESTY

PERSONS ELIGIBLE FOR AVAILING AMNESTY SCHEME

The Scheme shall be applicable to following persons:

1. A person liable to register but not registered with SRB
2. A registered person who was non-filer, null filers or nill filers
3. A person registered late with SRB and not filed tax returns for the pervious tax periods
4. A withholding agent who has not deposited sales tax with SRB or deposited the tax in account other than Sindh Government’s head of account “B-02384”
5. A person who determine the arrears of tax through self-detection and self-assessment
6. A person who has short paid sales tax in sales tax returns
7. A person against whom arrears of tax was detected during scrutiny or audit by SRB
8. A person against whom order has been passed by SRB for assessment and recovery of tax
9. A person against whom tax liability is confirmed by the appellate authorities i.e. the Commissioner Appeals or the Appellate Tribunal
10. A person whose case is under assessment or adjudication with any officer of SRB
11. A person whose case is pending at the appellate stage i.e. the Commissioner Appeals or the Appellate Tribunal
12. A person whose cases are under litigation in any court of law including the High Court or the Supreme Court