VAT & SD Act 2012
Section 106 - Payment of arrear tax by installments
(as updated till Finance Ordinance 2025)
(1) The Commissioner may, within such timelimit, on such terms and in such manner as may be prescribed, give permission to a defaulting taxpayer to pay arrear taxes in installments, and may, for default in paying any installment, cancel such permission.
(2) The time-limit for the payment of arrear taxes by instalments granted under this section shall not be more than 1[18 (eighteen)] months.
1 The number, brackets and words “18 (eighteen)” were substituted for the number, brackets and words “12 (twelve)” by section 18 of the Finance Ordinance, 2025 (Ordinance No. 28 of 2025).
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.