VAT & SD Act 2012
Section 105 - Declaration of death or insolvency of a taxpayer
(as updated till Finance Ordinance 2025)
If, after the death of a taxpayer or the declaration of a taxpayer as bankrupt, the economic activity of such taxpayer is carried on by any Trustee or Executor of property of such taxpayer, such Trustee or Executor shall, for the purposes of this Act, be treated as a taxpayer.
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.