VAT & SD Act 2012
Section 134 - Acts to be performed through a private organization
(as updated till Finance Ordinance 2025)
The Board may, in the prescribed manner and on the prescribed terms, get one or more of the following acts performed by any private organization at competitive prices, namely:-
(a) to make entries and process any information, including the preliminary information provided in the return;
(b) to prepare a list of all the persons to whom business identification numbers have been issued; or
(c) to perform any other act prescribed 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.