VAT & SD Act 2012
Section 119 - Compounding of offence
(as updated till Finance Ordinance 2025)
(1) The offences shall, in the prescribed manner, be compoundable.
(2) Every case before or after the prior approval of the Commissioner for filing thereof, is compoundable in such manner and on such terms as may be prescribed by the Board, but after filing such case, permission of the court shall be required to make such compounding.
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.