VAT & SD Act 2012
Section 128 - Performance of functions online, filing of return and payment of tax, etc.
(as updated till Finance Ordinance 2025)
Any function under this Act may, subject to the provisions of The Information and Communications Technology Act, 2006 (Act No. 39 of 2006), be performed online or through an electronic means within such time, on such terms and in such manner as may be prescribed.
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.