VAT & SD Act 2012
Section 130 - Appointment of VAT Consultant
(as updated till Finance Ordinance 2025)
1[(1) Any person may be appointed from among Chartered Accountant or 2[Cost and Management Accountant or] Chartered Secretary or licensed VAT Consultant for providing advice to a tax-payer or for representing him in any proceeding.]
3[(2) For the purposes of sub-section (1), the Board may determine the conditions and method for appointment of VAT consultants and their responsibilities.]
1 Section 13(1) was substituted by section 106 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
2 This words were inserted by section 11 of the Finance Act, 2024 (Act No. 05 of 2024) with effect from 01 July 2024.
3 Section 130(2) was substituted by section 78 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.