VAT & SD Act 2012
Section 11 - Cancellation of Enlistment
(as updated till Finance Ordinance 2025)
(1) Every enlisted person may, within such time, on such terms and in such manner as may be prescribed, make an application to 1[the concerned officer] for cancellation of enlistment for the following reasons‚ namely:-
(a) if he ceases to carry on economic activities;
(b) if the turnover of his economic activity remains below the enlistment threshold proportionately for three consecutive tax periods.
(2) 2[The concerned officer] may, within such time, on such terms and in such manner as may be prescribed, cancel the enlistment of such person.
(3) An application make for VAT registration shall be deemed to be an application for cancellation of enlistment‚ and the enlistment as a turnover taxpayer shall be deemed to have been cancelled on the date immediately before the date on which 3[the concerned officer] issues VAT registration certificate.
(4) If any person does not make an application for cancellation of enlistment under sub-section (1)‚ 4[the concerned officer] may enlistment of such person and issue necessary orders within such time, and in such manner as may be prescribed.
1 The words “of the Commissioner” were substituted by section 60(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 60(b) of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
3 The words “the Commissioner” were substituted by section 38(a) of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
4 The words “the Commissioner” were substituted by section 38(b) of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
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.