The authorities of Sindh Revenue Board (SRB) have issued Notification No SRB-3-4/10/2011, in which it is stated that SRB directs that persons or class of persons providing or rendering taxable services specified in second schedule of Sindh Sales Tax on Services Act 2011.
Which are wholly exempted by a notification issued under section 10 of the Act, persons providing or rendering Franchise Services (tariff heading 9823.0000) in cases where the respective franchise agreement does not prescribe the date for payment of franchise fee, technical fee or royalty and Advertising agents or advertising companies providing or rendering advertisement services (tariff heading 98.02) shall submit the prescribed tax returns (Form SST-03) on quarterly basis by the 15th day of every August, November, February and May for the quarters ending every June, September, December and March, respectively.