VAT & SD Act 2012
Section 12 - Registration or Enlistment 1[* * *] of persons eligible for registration for enlistment on his own initiative
(as updated till Finance Ordinance 2025)
If, the 2[ concerned officer], after proper inquiry, is satisfied that any person is eligible for registration or enlistment, but failed to apply for registration or enlistment, 3[the concerned officer] shall‚ suo moto‚ register such person for VAT or enlist him for turnover tax and issue certificate.
1 The words “by the Commissioner” was omitted by section 57(a) of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 01 July 2020.
2 The words “the Commissioner” were substituted by section 57(b) of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 01 July 2020.
3 The words “the Commissioner” were substituted by section 57(b) of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 01 July 2020.
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.