WHO SHOULD REGISTERED IN SINDH REVENUE BOARD (SRB)

24. REGISTRATION.–(1) REGISTRATION WILL BE REQUIRED FOR ALL PERSONS WHO:–
(A) ARE RESIDENTS;
(B) PROVIDE ANY OF THE SERVICES LISTED IN THE SECOND SCHEDULE FROM THEIR REGISTERED OFFICE OR PLACE OF BUSINESS IN SINDH; AND
(C) FULFIL ANY OTHER CRITERIA OR REQUIREMENTS WHICH THE BOARD MAY PRESCRIBE UNDER SUB-SECTION (2).
(2) REGISTRATION UNDER THIS SECTION WILL BE REGULATED IN SUCH MANNER AND SUBJECT TO SUCH CONDITIONS AND RESTRICTIONS AND RULES AS THE BOARD MAY, BY NOTIFICATION
IN THE OFFICIAL GAZETTE, PRESCRIBE.
(3) A PERSON WHO RECEIVES A SERVICE, WHICH IS A TAXABLE SERVICE BY VIRTUE OF SUB-SECTION (2) OF SECTION 3, AND IS NOT A REGISTERED PERSON SHALL BE DEEMED TO BE A
REGISTERED PERSON FOR THE PURPOSES OF THE TAX PERIOD IN WHICH SUCH PERSON:–
(I) RECEIVES THE SERVICE;
(II) AN INVOICE FOR THE VALUE OF THE SERVICE IS SENT TO THE PERSON; OR
(III) CONSIDERATION FOR THE SERVICE IS PAID BY THE PERSON;
WHICHEVER IS EARLIER AND ALL THE PROVISIONS OF THIS ACT AND RULES MADE THERE UNDER SHALL BE APPLICABLE TO SUCH PERSON FOR THAT PARTICULAR TAX PERIOD AND ANY
MATTERS RELATING TO, ARISING OUT OF, OR CONCERNING THAT TAX PERIOD AS IF THAT PERSON HAD PROVIDED THE SERVICE.
(4) THE BOARD SHALL PUBLISH ON ITS WEB SITE A LIST OF PERSONS REGISTERED UNDER THIS ACT.
(5) IT SHALL NOT BE REASONABLE FOR A PERSON TO BELIEVE THAT ANOTHER PERSON IS REGISTERED UNDER THIS ACT IF THAT OTHER PERSON IS NOT ON THE LIST PLACED ON THE WEB SITE
OF THE BOARD.
(6) IT SHALL BE REASONABLE FOR A PERSON TO BELIEVE THAT ANOTHER PERSON IS REGISTERED UNDER THIS ACT IF THAT OTHER PERSON IS ON THE LIST PLACED ON THE WEB SITE OF THE
BOARD.