VAT & SD Act 2012
Section 108 - Authentication of forms, notices and documents
(as updated till Finance Ordinance 2025)
For the purposes of this Act, the Board may determine the format of any form, notice, returns and other documents in such manner as it may think fit and proper.
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.