VAT & SD Act 2012
Section 132 - Certified copy of documents
(as updated till Finance Ordinance 2025)
The Commissioner may, upon an application made by a taxpayer, issue, on such terms and in such manner as may be prescribed, a certified copy of the following documents, namely:-
(a) any document or paper submitted by the taxpayer to the VAT officer;
(b) any document submitted to any VAT officer as a proof of withholding of tax by any withholding entity; or
(c) any other document specified by the Board.
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.