VAT & SD Act 2012
Section 10 - Persons eligible for Enlistment and Enlisting
(as updated till Finance Ordinance 2025)
(1) If any person, carrying on an economic activity, exceeds the enlistment threshold at the end of any quarter of a 12 (twelve)-month period, , but does not exceed registration threshold, such person shall make, within 30 (thirty) days from the end of such quarter, make an application to 1[the concerned officer] for enlistment as a turnover taxpayer on such conditions and in such manner as may be prescribed.
(2) 2[The concerned officer] shall, after enlisting such person as a turnover taxpayer within such time, on such terms and in such manner as may be prescribed, issue a turnover tax certificate containing a business identification number.
1 The words “of the Commissioner” were substituted by section 59(a) of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
2 The words “the Commissioner” were substituted by section 59(b) of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
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.