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Sindh Government IT Procurement Rules
| Threshold | Method | Approval Level | Reference |
|---|---|---|---|
| Up to Rs 50,000 | Direct Purchase | Head of Office | |
| Rs 50,000 - 500,000 | Shopping (3 quotations) | Head of Department | |
| Rs 500,000 - 2M | Limited Tender (5+ quotations) | Procurement Committee | |
| Over Rs 2M | Open Tender (Public Advertisement) | Procurement Committee + Approval | |
| Over Rs 10M | Open Tender + Board Approval | SPRRA Board |
| Method | Threshold | SRO | Requirements | Jurisdiction |
|---|---|---|---|---|
| Direct Procurement | Up to PKR 100,000 | SRO 784(1)/2021 | Single source | Sindh |
| Request for Quotation | PKR 100K–500K | SRO 785(1)/2021 | Minimum 3 quotations | Sindh |
| Open Competitive Bidding | Above PKR 500,000 | SRO 786(1)/2021 | Public advertisement | Sindh |
Website: sprra.gos.pk
Additional requirements per Section 12-B of SRO 786(1)/2021:
| Tax | Rate | Jurisdiction | Reference |
|---|---|---|---|
| SST Sindh IT concessional | 3% | Sindh | SRO 981(I)/2015 |
| SST Sindh IT export (PSEB) | 0% | Sindh | SRB notification |
| SST Sindh standard | 15% | Sindh | SRB |
| SST Telecom | 19.5% | Sindh | SRB Act |
| Corporate Tax (PSEB IT export) | 0.25% | Federal/ICT | ITO §154A |
| Corporate Tax (domestic) | 20% | Federal/ICT | ITO §154 |
| WHT on Govt Payments | 3–8% | Federal/ICT | ITO §153 |
| WHT Export (PSEB) | 0.25% | Federal/ICT | ITO §154A |
| WHT Export (non-PSEB) | 1% | Federal/ICT | ITO §154A |
| SESSI | 6% employer + 1% employee | Sindh | SESSI Act |
| EOBI | 5%+1% | Federal/ICT | EOBI Act 1976 |
| Stage | Timeline | Reference |
|---|---|---|
| Pre-bid conference | 5+ working days before closing | Section 15 |
| Bid evaluation | Maximum 15 working days | Section 18 |
| Award notification | Within 3 working days | Section 21 |
| Contract signing | 15 calendar days from award | Section 22 |
| Performance bond submission | 7 working days from award | SPRRA Rules |
| Violation | Consequence | Jurisdiction |
|---|---|---|
| Late bid submission | Disqualification | Sindh |
| Performance bond not submitted | Contract withdrawal | Sindh |
| Non-performance | De-registration + damages | Sindh |
| False declarations | De-registration + criminal charges | Sindh |
| Bid rigging | Blacklisting + fines | Sindh |
| Authority | Jurisdiction | Website |
|---|---|---|
| PPRA | Federal/ICT | PPRA — Rules & Regulations |
| SPRRA | Sindh | sprra.gos.pk |
| KPPRA | KP | — |
| PPRA Punjab | Punjab | — |
| Tax | Rate | Jurisdiction | Conditions | Reference |
|---|---|---|---|---|
| Corporate Tax (PSEB IT export) | 0.25% | Federal/ICT | PSEB + 80% export revenue | ITO §154A |
| Corporate Tax (domestic IT) | 20% | Federal/ICT | Standard corporate rate | ITO §154 |
| WHT Export Remittance (PSEB) | 0.25% | Federal/ICT | PSEB-registered | ITO §154A |
| WHT Export Remittance (non-PSEB) | 1% | Federal/ICT | No PSEB registration | ITO §154A |
| WHT Domestic Services | 3-8% | Federal/ICT | Standard service withholding | ITO §153 |
| Startup Tax Credit | 100% for 3 years | Federal/ICT | PSEB mandatory, <PKR 100M | ITO §65F(b) |
| SEZ Tax Holiday | 10-year income tax 0% | Federal/ICT | SEZ-registered companies | SEZ Act 2012 / BOI |
| SST Sindh — IT concessional | 3% | Sindh | Software dev, CPC 83100 | SRB Notification July 2025 (CPC 83100, sub-rule 1A) |
| SST Sindh — IT export (PSEB) | 0% | Sindh | PSEB + 80% export | SRO 981(I)/2015 (exemption for PSEB-registered IT exporters) |
| SST Sindh — Standard | 15% | Sindh | Default rate | Sindh Sales Tax on Services Act 2011 §4 |
| SST Punjab — IT-Enabled Services | 0% (Zero-Rated) | Punjab | Hosting, maintenance, data processing | Punjab Sales Tax on Services Act 2012, PRA Notification (0% (Zero-Rated) for domestic IT) |
| SST Punjab — Software Dev | 0% (zero-rated) | Punjab | Pure software development | Punjab Sales Tax on Services Act 2012, Notification per PRA directive |
| SST Punjab — IT export (PSEB) | 0% | Punjab | PSEB + 80% export | SRO 981(I)/2015 (extended to Punjab) |
| SST Punjab — Standard | 16% | Punjab | Default rate | Punjab Sales Tax on Services Act 2012 §4 |
| SST KP — IT concessional | 2-5% | KP | PSEB-registered IT | KP Finance Act (annual), Notification per KPRA |
| SST KP — IT export (PSEB) | 0% | KP | PSEB + 80% export | SRO 981(I)/2015 (extended to KP) |
| SST KP — Standard | 15% | KP | Default rate | KP Finance Act (annual) |
| SST Balochistan — IT export | 0% | Balochistan | PSEB + export | SRO 981(I)/2015 (extended to Balochistan), per BRA notification |
| SST Balochistan — Standard | 15% | Balochistan | Default rate | Balochistan Sales Tax on Services Act 2015 |
| SST Telecom (all provinces) | 19.5% | All provinces | Mobile, internet, fixed-line | Provincial Acts |
| EOBI | 5% employer + 1% employee | Federal/ICT | 5+ employees, PKR 37,000/mo ceiling (EOBI Act & Rules) | EOBI Act 1976 |
| SESSI (Sindh) | 6% employer + 1% employee | Sindh | 5+ employees | SESSI Act |
| PESSI (Punjab) | 6% employer + 1% employee | Punjab | 5+ employees | PESSI Ord. 1965 |
| Workers Welfare Fund | 2% of income > PKR 500K | Federal/ICT | 5+ employees, annual | WWF Ord. 1969 |
| 50% FCY Retention | Retain export proceeds in FCY | Federal/ICT | All IT exporters | SBP FECL 05/2026 — Foreign Exchange |
| 100% Foreign Ownership | IT sector allows 100% foreign equity | Federal/ICT | All IT companies | BOI Investment Policy 2023 |
| Duty-Free IT Equipment | 0% customs duty | Federal/ICT | PSEB-registered | PSEB / SRO 488(I)/2013 |
| Body | Role | Website |
|---|---|---|
| FBR / IRIS | Income tax filing, WHT, ATL status | iris.fbr.gov.pk |
| SECP / LEAP | Company registration, annual returns | leap.secp.gov.pk |
| PSEB | IT registration, 0.25% WHT, duty exemptions | pseb.org.pk |
| SBP | FCY retention, EFS, Cyber Shield (Mar 2026) | sbp.org.pk |
| PTA | Telecom licensing, 5G, DIRBS | pta.gov.pk |
| SECP | Corporate governance, company law | secp.gov.pk |
| NADRA | Digital identity (PakID: 15.4M downloads) | nadra.gov.pk |
| WeBOC | Electronic customs declarations | weboc.gov.pk |
| Roshan Digital Account | Overseas Pakistani investment | roshandigitalaccount.com |
| Raast | Instant payment system | raast.pk |
| STZA | Special Technology Zones | STZA — Act & Rules |
| BOI | Investment policy, 100% foreign ownership | invest.gov.pk |
| PPRA | Government procurement (EPADS V2.0) | PPRA — Rules & Regulations |
| FIA Cybercrime | PECA enforcement, Helpline 1991 | cybercrime.gov.pk |
| EOBI | Federal pension: 5%+1% | eobi.gov.pk |
| SRB | 0% | srb.gos.pk |
| PRA | Punjab SST: 0% (Zero-Rated) IT / 0% PSEB export | PRA — PSTS Act 2012 |
| KPRA | KP SST: 2-5% IT / 0% PSEB export | KPRA — Acts & Notifications |
| BRA | Balochistan SST: 0% PSEB IT export | bra.gob.pk |