This Budget Brief 2017 contains amendments introduced through Sindh Finance Bill 2017 as it relates to the Sindh Sales Tax on Services Act, 2011 & Punjab Finance Bill 2017 relating to the Punjab Sales Tax on Services Act, 2012 and Stamp Act, 1899.
The provisions of the Sindh & Punjab Finance Bills 2017 are generally applicable from 01 July 2017, unless otherwise specified.
This Memorandum contains the comments, which represent our interpretation of the legislation, and we recommend that while considering their application to any particular case, reference be made to the specific wordings of the relevant statutes.
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