If your business provides services in Sindh, or to customers in Sindh, sales tax on those services is collected by the Sindh Revenue Board (SRB), not the FBR. Many businesses only discover this when a Karachi client deducts SRB tax from their invoice, or a tender asks for an SRB registration certificate they do not have. This guide explains who needs SRB registration, how to register, what monthly compliance looks like and how SRB fits alongside FBR and other provincial authorities.
Quick answer: Any person providing a taxable service listed in the Sindh Sales Tax on Services Act, 2011, from Sindh or to a service recipient in Sindh, must register with the Sindh Revenue Board before providing the service. Registration is done online through the SRB e-portal using your NTN, CNIC and business documents. Once registered, you charge Sindh sales tax on taxable services, deposit it monthly and file a monthly SRB return.
Who needs SRB registration?
Sales tax on services is a provincial subject. Sindh taxes services listed in the Second Schedule to the Sindh Sales Tax on Services Act, 2011. You generally need SRB registration if you are:
- A service provider located in Sindh providing taxable services, such as consultancy, IT and software services, advertising, construction, security, transport, hotels and restaurants, or telecommunications
- A service provider elsewhere in Pakistan, or abroad, providing taxable services to recipients in Sindh
- A company, government body or other person notified as a withholding agent that must deduct Sindh sales tax from payments to service providers
- A business that will tender for contracts in Sindh that require an SRB registration certificate
Registration is required before you start providing taxable services. Waiting until a client asks for your SRB number usually means you are already late.
SRB, PRA and FBR: who collects what?
| Authority | Tax | Applies to |
|---|---|---|
| FBR | Sales tax on goods | Manufacture, import and supply of goods across Pakistan |
| SRB | Sindh sales tax on services | Taxable services provided in or to Sindh |
| PRA | Punjab sales tax on services | Taxable services provided in or to Punjab |
| KPRA and BRA | Provincial sales tax on services | Services in Khyber Pakhtunkhwa and Balochistan |
A business can need several of these at once. A software house in Lahore billing clients in Karachi may need both PRA registration in Punjab and SRB registration, while a manufacturer also needs FBR sales tax registration (STRN) for goods.
Documents needed for SRB registration
- NTN and CNIC of the owner, partners or directors
- SECP incorporation certificate, memorandum and articles for companies, or partnership deed for firms
- Proof of business premises: rent agreement or ownership documents and a recent utility bill
- Business bank account details and a bank certificate
- Description of services provided and expected service recipients
- Contact details, email and mobile number registered for the e-portal
How to register with SRB, step by step
- Make sure your NTN is active. SRB registration builds on your FBR income tax registration. If you do not have one, start with NTN registration.
- Create an account on the SRB e-portal. Enter the NTN, CNIC and contact details for the principal officer.
- Complete the registration application. Select the correct service categories and tariff headings, add business and bank details, and upload documents.
- Submit and respond to queries. SRB may ask for clarification or verify premises.
- Receive your SRB registration. Once approved, you appear as a registered person and can issue sales tax invoices.
Monthly SRB compliance after registration
- Issue sales tax invoices showing your SRB number and the Sindh sales tax charged
- Deposit the tax collected each month through the SRB payment system by the due date
- File the monthly sales tax return on the e-portal, even if there is no taxable activity (a nil return)
- Reconcile tax withheld by clients with your return
- Keep records of invoices, contracts and payments for audit
Sindh applies a standard rate to most services, with reduced or specific rates for some services listed in its schedules. Rates are revised through the annual Sindh Finance Act, so check the current schedule for your service before quoting a price.
Common SRB mistakes
- Assuming FBR sales tax registration covers services in Sindh
- Selecting the wrong service category, leading to the wrong rate
- Not filing nil returns in months with no billing
- Ignoring tax withheld at source by Sindh clients, which still needs reconciling
- Billing Sindh clients from another province without considering SRB liability
To see how SRB deadlines line up with income tax, FBR sales tax and SECP filings, use our compliance calendar for Pakistani businesses.
Frequently asked questions
Who needs to register with the Sindh Revenue Board?
Anyone providing a taxable service listed in the Sindh Sales Tax on Services Act, 2011, from Sindh or to a service recipient in Sindh, must register with SRB before providing the service.
Do I need SRB registration if I already have FBR sales tax registration?
Usually yes. FBR registration covers sales tax on goods, while sales tax on services in Sindh is collected by SRB under a separate law.
Is NTN required for SRB registration?
Yes. SRB registration is linked to your FBR National Tax Number, so you need an active NTN first.
Do I have to file an SRB return if I had no sales?
Yes. A registered person must file the monthly return even when there is no taxable activity, by filing a nil return.
Can a business outside Sindh need SRB registration?
Yes. A service provider located elsewhere may need SRB registration if it provides taxable services to recipients in Sindh.
How CEC can help with SRB registration
Connect Engineers & Consultants handles SRB, PRA and FBR sales tax registrations, selects the correct service categories and sets up a monthly filing routine so returns are never missed. See our FBR and tax compliance services.
Working with clients in Karachi or elsewhere in Sindh? Get in touch and we will confirm whether you need SRB registration.
Taxable services, rates, due dates and procedures are set by Sindh law and SRB notifications and can change. Confirm current requirements with SRB. This guide is general information, not legal or tax advice.
[…] Looking for product-specific requirements? See our guide to PSQCA certification for steel bars (rebar). […]