The benefit of such amnesty is available to the following person.
1. Person liable to be registered but not registered.
2. Person registered but non-filler, null-filler or nil-filler.
3. Person who are late-registered but not filed their return since commencement of their economic activity.
4. Person who withheld Sindh Sales Tax but either have not deposited or have deposited withheld amount other than Sindh Government head of account.
5. Outstanding amount determined through self assessment.
6. Short paid of amount of tax with return.
7. Amount determine through an audit or scrutiny of return.
8. Amount adjudge through an assessment, order passed by Commissioner Appeal, Appellate Tribunal or Courts.
Amensty 1. Exemption from payment of whole amount of penalty and certain percentage of default surcharge in case where the payment of principal amount of tax (Outstanding as on 31 May 2021) will be deposited during the period as specified below:
i. 01 to 12 June 2021 – 100% of default surcharge.
ii. 13 to 21 June 2021 – 95% of default surcharge.
iii. 22 to 30 June 2021 – 90% of default surcharge.
2. Benefit also available to the person who have deposited principal amount of tax but not deposited the amount of penalty and default surcharge in the following manner;
i. 01 to 12 June 2021 – 5% penalty and 10% of default surcharge.
ii. 13 to 21 June 2021 – 10% penalty and 15% default surcharge.
iii. 22 to 30 June 2021 – 15% penalty and 20% default surcharge.
3. The person shall not be prosecuted if the amount of principal, penalty and default surcharge paid by the person in term of Section 49 of SST Act 2011.
4. The officer of SRB shall allow tax credit adjustment or refund within 90 days from the date of receipt of refund application in case where the person deposited amount of penalty and default surcharge (as discussed in point 6 to 8 above) are not held to be payable in view of the order passed through assessment, Commissioner Appeal or tribunal or court.