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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: - 29. Amendment in Section 35, Act VI of 2015.---In the aforesaid Act, in section 35,- (a) in section 35, after subsection (1), the following new subsection shall be inserted. "(1A) A statement, in the prescribed manner, filed by a person who is only obliged to deduct or withhold tax, shall be treated as a return of that person, provided that such a statement shall not be a substitute for the return required to be filed by a person providing taxable services." (b) in subsection (4), for the word "gazette", the word "Gazette" shall be substituted; and (c) in subsection (6), for the words "A registered person", the words "Subject to rules, a registered person may", shall be substituted.