SRB Registration (Sindh Sales Tax on Services)

Who needs to register?
Any business or individual providing taxable services in Sindh must register with SRB under the Sindh Sales Tax on Services Act, 2011.

Documents Required for SRB Registration:

For Sole Proprietorships:

1. CNIC of the proprietor

2. Business NTN certificate

3. Business Address Proof (utility bill, rent agreement, etc.)

4. Letterhead / Business Stamp

5. Mobile number & email ID (linked with CNIC for OTP)

6. Bank account details (IBAN, account title, statement)

7. Professional tax certificate (if applicable)

8. Particulars of services provided

9. Photograph of the proprietor (passport size)

For Partnerships / AOPs:

1. All of the above for each partner

2. Partnership deed

3. Form C / Form D (from Registrar of Firms)

4. Authorization letter for the principal officer

For Private Limited Companies:

1. Certificate of Incorporation (SECP)

2. Memorandum & Articles of Association

3. Form 29 (current directors list)

4. NTN certificate of the company

5. CNICs of directors

6. Board Resolution for tax registration

7. Company bank account details

8. Address verification

SRB Compliance Requirements (After Registration):

1. Monthly Sales Tax Filing

• Due Date: 18th of every month

• Includes sales tax return (Annexure C & D) for services

• Mandatory e-filing via SRB Portal

2. Tax Rate:

• Generally 13% on services, unless exempted/reduced by SRB SROs

3. Invoices:

• Must issue Tax Invoices showing SRB Sales Tax

• Invoices must mention SRB Registration No., service details, tax rate, and amount

4. Withholding Tax Rules (if applicable):

• Companies / Govt bodies must withhold SST under Rule 3 of SRB Withholding Rules

5. Annual Audits / Notices:

• Be ready for SRB audits or inquiries

• Keep proper records of:

  • Invoices

  • Bank statements

  • Contracts/agreements

  • Expense logs