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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: - 20. Amendment in Section 25, Act VI of 2015.---In the aforesaid Act, in section 25,- (a) for subsection "(1)", the following shall be substituted, namely:- "(1) A person shall be registered under this Act who:- (a) is resident; (b) provides any taxable service from his office or place of business in Balochistan; (c) is otherwise required to be registered under any of the provisions of the Act or the rules; or (d) fulfills any other criteria or requirement which the Authority may prescribe under subsection (2)." (b) after subsection (5), the following shall be inserted, namely:- "Explanation: Unless otherwise specified, no person shall be absolved of any tax liability for want of registration under this Act or the rules."