VAT & SD Act 2012
Section 127B - Determination of time and method of tax payment in case of certain goods or services
(as updated till Finance Ordinance 2025)
1[ Notwithstanding anything contained to the contrary in this Act, Board, in the manner prescribed by rules, in the case of supply of any special goods or service, can make provisions including time of tax payment, method and amount, advance payment or source deduction. ]
1 Section 127B was inserted by section 104 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
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.