Sindh Finance Act 2026 – Changes in Sindh Sales Tax on Services Law (Part 1)

In this video, we discuss the important amendments introduced through the Sindh Finance Act, 2026 relating to the Sindh Sales Tax on Services Act, 2011. Topics Covered: ✅ Section 25A – De-registration procedure extended from 3 months to 180 days ✅ Liability after de-registration continues for: Audit & Assessment Recovery of outstanding taxes Record retention requirements Penalties and prosecution ✅ Section 43 – New penalty on software developers and vendors providing non-compliant invoicing software ✅ Section 52A – Commissioner empowered to require businesses to display tax awareness notices and public information ✅ Section 59 – New 60-day time limit for inquiries ordered by the Commissioner (Appeals) ✅ Appeal disposal timeline revised by excluding the inquiry period from the statutory time limit ✅ Section 66 – Recovery protection extended to appeals before the Appellate Tribunal ✅ Mandatory pre-deposit for stay of recovery increased from 10% to 20% This lecture explains the legal amendments in simple language along with their practical implications for taxpayers, tax consultants, advocates, accountants and finance professionals. If you found this lecture helpful, please Like, Share and Subscribe to Income Tax Studio for regular updates on Income Tax, Sales Tax, SRB, PRA, KPRA, BRA, Finance Act 2026 and FBR developments.