VAT & SD Act 2012
Section 1 - Short title and commencement
(as updated till Finance Ordinance 2025)
(1) This Act may be called the Value Added Tax and Supplementary Duty Act, 2012.
(2) The Chapter II, Chapter XII and Chapter XV, and sections 128, 132, 134, and 135 of this Act shall come into force at once.
(3) Except the Chapters and Sections mentioned in sub-section (2), the other Chapters and Sections of this Act shall come into force on such date as the Government may, by notification in the official Gazette, appoint.
Disclaimer: This is the authentic English text of The Value Added Tax and Supplementary Duty Act 2012, as published under SRO No. 440-Law/2025/326-Mushak dated 05 November 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.