The Sindh government has taken a clear step: marriage bureaus and matrimonial agencies operating in Sindh must register with the Sindh Revenue Board (SRB). The move follows the reclassification of sales tax on services under the Sindh Finance Act/Finance Bill 2025 and the updated Central Product Classification (CPC) listing that identifies “Marriage Bureau” under a specific (CPC code 979 as miscellaneous services n.e.c classification used by SRB). N.E.C here means Not Elsewhere Classified. Practically, this means every marriage bureau with services in any city of Sindh Province, should complete SRB e-registration, issue proper Sindh sales tax invoices and follow monthly filing rules or else, face legal consequences under Section 24B of the Sindh Sales Tax on Services Act, 2011.
Understanding Section 24B – Sindh Sales Tax on Services Act, 2011
Section 24B of the Sindh Sales Tax on Services Act deals with audit, inspection and monitoring by the Sindh Revenue Board (SRB). This section gives SRB the legal power to check whether a registered person (a business or service provider) is correctly charging, recording, paying, and reporting Sindh Sales Tax on Services.
In simple words, Section 24B is about SRB conducting audits and investigations to ensure tax compliance.
It tells:
When SRB can audit a taxpayer
How the audit process works
What documents can be demanded
How the taxpayer must cooperate
What happens after the audit is completed
Why the change matters to marriage bureaus?
The Sindh Finance Act (effective 1 July 2025) has overhauled how taxable services are listed and classified. Instead of the old positive-list approach, the Act introduces a new CPC-based classification and explicitly names many services that were previously ambiguous — including marriage bureau services — in its schedules. The Finance Bill and SRB guidance also set out new standard and reduced rates, conditions for reduced rates, and tighter registration and invoicing requirements. This is a policy shift from uncertainty to formalization. If you run a marriage agency, you are now clearly within the scope of SRB’s sales tax on services without exemption.
The Finance Bill (July 2025) — reduced 5% rate on Miscellaneous Services under CPC 979 and what it means
One important feature of the 2025 changes is that the Sindh Finance Act and accompanying schedules specify lower (reduced) rates for particular services, tied to CPC codes and subject to conditions. The Bill allows the Board to set reduced rates for certain services and, in practice, the provincial schedules list many services eligible for lower than standard rates. For marriage bureaus, this is significant because the government has proposed that marriage agencies be taxed under Sales Tax on Services but at a reduced 5% rate — giving many bureaus the option of remaining compliant while not being burdened with the full standard tax rate of 13 to 15% applied on many service providers who have very bigger margins than bureaus.
Immediate Steps Every Marriage Bureau Working in Sindh Must Take
1. e-Register on SRB portal now. Visit SRB’s e-Registration portal and complete new-registration or enrollment. Registration is mandatory for taxable services listed in the Second Schedule and for persons falling under Section 24/24A/24B. Registration gives you a Taxpayer ID and allows you to legally issue Sindh sales tax invoices.
2. Check your CPC code (look for CPC 979 under miscellaneous services n.e.c). Confirm the exact CPC 979 classification which SRB has given to “Marriage Bureau” so you can correctly choose the applicable reduced rate and comply with any conditions. SRB and the Finance Act materials include CPC mappings and lists.
3. Opt-in to the reduced rate and file correctly. The new law allows reduced rates of 5% on marriage agencies. Take the benefit and e-file every before 15 of every month and pay the challan with the help of ADC/PSID 1bill.
4. Issue correct SRB invoices and keep records. SRB requires that invoices carry specified particulars and follow the SRB specimen. This is fundamental for transparency and for customers who may need invoices for refunds or personal records.
5. Collect CNICs of all clients for invoicing. To generate invoices easily and to meet SRB’s record and verification requirements, obtain CNIC (or other valid ID like NTN) of clients at the time of service. CNIC on invoices makes identification simple, cuts dispute risk, and helps in digital filing. SRB has repeatedly emphasized correct invoice particulars and record-keeping in its circulars and guidance.
Risk of non-compliance: Section 24B and penalties
Section 24B of the Sindh Sales Tax on Services Act empowers SRB to compulsorily register persons who are providing taxable services but have not registered voluntarily. If a marriage bureau refuses to register, SRB can initiate compulsory registration, issue show-cause notices and recover tax plus penalties. Non-registered businesses may also be subject to assessments based on estimated turnover, which often leads to higher tax bills and fines. In short: deliberate non-registration invites greater financial and legal pain than timely compliance.
Practical tips for Matchmakers and Bureau Owners
Register using your business NTN and other necessary documents like Bank Account Maintenance Certificate on your bureau name along with CNIC and business letter head. If you dont have NTN, then make it first from FBR IRIS portal as it will be necessary for bank account opening.
Maintain simple client intake forms with name, CNIC, mobile, service provided and invoice number. Store scans securely — these support your monthly e-filing and audits.
Consult a tax advisor once to map your services to the correct CPC code and to claim any reduced rate legally. A small professional fee now avoids bigger penalties later.
Final word — Compliance is Better Business
SRB’s move to bring marriage bureaus under a clear CPC classification and to encourage registration (with a friendly option of reduced rates) is meant to formalize an industry that often works informally. For marriage bureaus, formal registration brings credibility, easier invoicing, access to legal protection, and a clear framework for charging service fees. The practical path is simple: e-register, collect CNICs, issue SRB invoices and file monthly. This minimizes risk and positions your bureau as trustworthy in a market where transparency now matters more than ever. For authoritative details, visit SRB’s e-registration portal and consult the Sindh Finance Act schedules and SRB circulars.
