The Sindh Revenue Board (SRB) vide its notification no. SRB-3-4/10/2021 dated 31st May 2021 has announced an amnesty scheme for waiver of penalty and default surcharge in respect of deposit of principal amount of contribution towards Sindh Workers Welfare Fund outstanding on 31st May 2021.
Please note that Sindh WWF is applicable on industrial establishments as defined under the Sindh WWF Act, 2014.
EXTENT OF WAIVER OF PENALTY AND DEFAULT SURCHARGE ON PAYMENT OF OUTSTANDING PRINCIPAL AMOUNT OF WWF AS ON 31ST MAY 2021.
|Waiver of Penalty||Wavier of Default Surcharge||Time for deposit of outstanding principal amount of tax along with balance default surcharge|
|100%||100%||1st June 2021 to 18th June 2021|
|100%||95%||19th June 2021 to 30th June 2021|
EXTENT OF WAIVER OF DEFAULT SURCHARGE AND PENALTY OUTSTANDING ON 31ST MAY 2021 WHERE PRINCIPAL AMOUNT OF WWF HAS ALREADY PAID BEFORE INTRODUCTION OF THIS AMNESTY.
|Waiver of Penalty||Wavier of Default Surcharge||Time for deposit of balance penalty and default surcharge|
|99%||99%||1st June 2021 to 30th June 2021|
PERSONS ELIGIBLE FOR AVAILING AMNESTY SCHEME.
The Scheme shall be applicable to following industrial establishment
- An industrial establishment liable to pay Sindh WWF along with default surcharge and penalties outstanding on 31st May 2021
- An industrial establishment against whom order has been passed by SRB for assessment and recovery of WWF
- An industrial establishment against whom WWF liability is confirmed by the appellate authorities i.e. the Commissioner Appeals or the Appellate Tribunal
- An industrial establishment whose case is under assessment or adjudication with any officer of SRB
- An industrial establishment whose case is pending at the appellate stage i.e. the Commissioner Appeals or the Appellate Tribunal
- An industrial establishment whose cases are under litigation in any court of law including the High Court or the Supreme Court
DEPOSIT OF TAXES IN SINDH GOVERNMENT’S HEAD OF ACCOUNT “G-06313”.
It is important to note that the principal amount of WWF, default surcharge or penalty must be deposited in the Sindh Government’s head of account “G-06313” otherwise same shall not be considered as paid by SRB.