Sindh Revenue Board has issued a new notification, SRB-3-4/44/2025, introducing further amendments to the Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022. The update, issued under the Sindh Sales Tax on Services Act, 2011, modifies classifications and compliance requirements for various services, with a clear focus on ensuring greater digital integration across targeted sectors.
The latest changes highlight SRB’s ongoing efforts to transition businesses toward real-time tax reporting through online platforms. By refining service categories and specifying compliance obligations, the notification aims to enhance transparency and strengthen tax collection from sectors with large transaction volumes, particularly in food service and financial industries.
One of the key areas addressed in the revised table is restaurant services. The amendments identify categories requiring strict online integration, such as restaurants operating within hotel premises, chains with multiple branches across Sindh, and outlets located in air-conditioned shopping malls. Additionally, any restaurant delivering services through an online marketplace or platform now falls under mandatory integration requirements. Independent restaurants generating turnover exceeding five million rupees over the preceding twelve tax periods will also be brought under these rules, signaling SRB’s intent to include high-revenue businesses in the compliance framework.
Digital platforms and financial services have also been covered in this update. An entry under CPC Code 972 pertains to bespoke and physical banking services provided by those who opted for a reduced tax rate of 5%. These service providers will need to adhere to the designated process of tax collection and payment while maintaining compliance with integration guidelines.
For businesses, these amendments imply a shift toward digital tax reporting and increased regulatory visibility. Restaurants and food service operators, particularly those with multiple outlets or active in e-commerce channels, must align their systems with SRB’s online integration requirements to avoid penalties. Similarly, financial institutions offering services under reduced tax rates will need to maintain strict adherence to the specified protocols.
The introduction of such detailed classifications and mandatory integration reflects SRB’s strategy to create a more efficient and technology-driven tax administration system. Businesses operating in Sindh should anticipate enhanced scrutiny as digital integration expands, requiring operational adjustments in accounting systems, point-of-sale technology, and reporting mechanisms. By mandating integration for high-volume businesses and specific sectors, SRB aims to broaden the tax base and increase compliance through automation and real-time monitoring.
This directive is part of SRB’s broader initiative to digitize revenue systems and reduce gaps in tax collection. Businesses are encouraged to review Notification SRB-3-4/44/2025 in full to understand the scope of changes and take timely steps to ensure compliance with the revised rules.
