A. Background

1. This refers to QCs in trail, blue, italic and after double line (a) CDQC297 of 23.12.25 about Customs Budget Proposals by 10.2.26 & KC Recommendation (b) TLQC3128 of 17.5.25 about Budget Proposals FY 2025-26 for Direct & Indirect Taxes by LTBA

2. We also refer to several Other QCs including (a) TLQC3011 of 21.1.25 about Budget Proposals 2025-26 for IT, ST, FED & ICT (b) TLQC3009 of 21.1.25 about Budget Call Circular FY 2025-26 & KCV (c) CDQC270 of 28.1.25 about Customs Budget Proposals sought by 15.2.25

B. Update Commentary

1. Further to KQU 3728 of 6.1.26, being an important matter, we would inform you about Sindh Budget 2026-27 invitation of proposals in relation to the Sindh Sales Tax on Services Act. 2011 and notification rules and notifications issued thereunder (Attachment 3411.1)

2. SRB is in the process of fomulating budgetary proposals (for the Sindh Budget 2026-27) in relation to taxation and procedural provisions of Sindh Sales Tax on Services Act, 2011, the Sindh Sales Tax on Services Rules, 2011, the Sindh Sales Tax Special Procedures (Withholding) Rules, 2014, the Sindh Sales Tar Special Procedure (Transportation or Carriage of Petroleum Oil through Oil Tankers) Rules, 2018 (`1he 2018 -Transportation Rules"), the Sindh Sales Tax Special Procedure (Services provided or rendered by cab aggregator and the services provided or rendered by the owners or drivers of the motor vehicles using the cab aggregator services) Rules, 2019 (`the 2019 -Cab Aggregator Rules"), Sindh Sales Tax Special Procedure (Online Integration of Business) Rules, 2022, Sindh Place of Provision of Service Rules, 2023, Sindh Sales Tax Special Procedure (Tax on Specified Services) Rules, 2023, Sindh Sales Tax Special Procedure (Collection Agent) Rules, 2024 and other various notifications issued under the said 2011 -Act.

2. It has been a policy of SRB to consult all stakeholders, including Chambers, Associations, Groups and taxpayers for obtaining their views, proposals and suggestions before finalizing the budget proposals. With this end in view, SRB requests all persons (including the Chambers of Commerce & Industry, Business Councils, Trade Associations, Tax Bars, Institute of Chartered Accountants, Institute of Cost & Management Accountants, Taxpayers, etc.) to send their written proposals in the following format URGENTLY so as to reach the undersigned, through e-mail (followed by its hard copy to be sent by post/courier).

An early action shall be highly appreciated.

3. All Chambers, Associations, Tax Bars, ICAP, ICMA and Taxpayers may kindly Submit Budget Proposals in the prescribed format on or before 6.2.26

C. Further Details & Services

Should you require any clarification or explanations in respect of the above or otherwise, or require Income Tax, Federal & Provincial Sales Tax or Withholding Tax Statement, Advisory, Return Filing or Review services, please feel free to email Mr Amsal at amsal@kasbati.co with CC to info.kasbati@professional-excellence.com, asif.s.kasbati@professional-excellence.com.