Dental Tax Registration Deadline

By Published On: December 20, 20221.8 min readViews: 653

Dental Tax Registration Deadline

By Published On: December 20, 20221.8 min readViews: 653
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Sindh Revenue Board (SRB) has given a deadline of December 31, 2022 to dental practitioners to get registered for sales tax on services, according to a notification issued on Wednesday.

The provincial revenue authority issued the notification regarding registration of cosmetics and aesthetic dental service provider.

The SRB said that in its efforts to ensure tax compliance and increase the tax base, had engaged in a series of meetings with the Pakistan Dental Association (PDA) for implementation of Sindh sales tax on cosmetic and aesthetic dentistry services, covered under tariff heading 9842.0000 of the Sindh Sales Tax on Services Act, 2011.

Resultantly, the following list of cosmetics and aesthetic dental services, by the PDA in coordination with the SRB:

i. Teeth whitening,

ii. Lingual braces,

iii. Dental veneers,

iv. Gold teeth,

v. Placement of diamond or other dental jewelry,

vi. Smile makeover / smile enhancement procedures, and

vii. Any other such cosmetic / aesthetic procedures undertaken to preserve, protect or enhance physical beauty or appearance and procedures falling under grade I ‘No Need’ according to IOTN Index as identified by dentists.

The SRB advised all dental practitioners providing such taxable services to get e-registered with the provincial revenue authority by visiting and following the step by step procedure after entering their SNTN or they may contact SRB helpline for assistance in this regard.

The dental practitioners are also advised to charge, levy and collect due sales tax on services amount at 13 per cent on the taxable services and deposit the same in provincial kitty. They have been advised to e-deposit the due amount of sales tax on services in any SRB authorized branch of National Bank of Pakistan (NBP) by 15th of the month following the tax period to which it relates.

The SRB directed the dental practitioners to e-file true and correct sales tax returns by 18th of the month following the tax period to which relates.

All dental practitioners have been directed to ensure that the due compliance in relation to SRB registration is made not later than December 31, 2022.

“Full and timely compliance of the provisions of law is expected and will be appreciated to avoid any penal action and legal consequences by the Sindh Revenue Board,” according to the notification.

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Rida Malik

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