VAT & SD Act 2012
Section 133 - Issuance of VAT clearance certificate
(as updated till Finance Ordinance 2025)
(1) A taxpayer may, on the prescribed terms and in the prescribed manner, make an application to the Commissioner for a VAT clearance certificate.
(2) The Commissioner may, in the prescribed manner, issue a VAT clearance certificate to such applicant if he is satisfied that-
(a) no tax is in arrear with, or payable by, such taxpayer; or
(b) a security deposit is furnished by the taxpayer for the payment of the tax.
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.