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ACT II OF 2019 ACT II OF 2019 BALOCHISTAN SALES TAX ON SERVICES (AMENDMENT) ACT, 2019. An Act to amend the Balochistan Sales Tax on Services Act, 2015 (Act No. VI of 2015) [Gazette of Balochistan Extraordinary, 15th January, 2019] No. PAB / Legis; V (37) / 2018, dated 15.1.2019.--- The Balochistan Sales Tax on Services (Amendment) Bill No. 37 of 2018 having been passed by the Provincial Assembly of Balochistan on 24th December, 2018 and assented to by the Acting Governor of Balochistan, on 3rd January 2019 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.---WHEREAS, it is expedient to amend the Balochistan Sales Tax on Services Act, 2015 for the purposes hereinafter appearing; It is hereby enacted as follows: - 11. Insertion of new Section 11A, Act VI of 2015.---In the aforesaid Act, after section 11, the following new section shall be inserted. "11A. Liability of a Registered Person.---Subject to the provisions of subsection (1) of section 11, where a registered person receiving the taxable service fails to make payment of the tax to a service provider within one hundred and eighty days from the date of the tax invoice and such service provider has also not made the payment thereof within the prescribed due date, the person providing and the person receiving taxable service shall, jointly and severally, be liable for payment of such tax. Explanation I: The tax shall include the total amount of the tax and also the tax as was liable to be deducted or withheld by the service recipient as notified under section 14 of the Act; Explanation II: The registered person shall include a person covered by the "withholding agent" as notified under section 14 of the Act."