Tax VAT Point

VAT & SD Act 2012

Section 14 - Responsibility of a registered or enlisted person to notify the changed information

(as updated till Finance Ordinance 2025)

1[ A registered or enlisted person shall‚ in the event of any change in following information relating to economic activities‚ notify the concerned officer within such time and in such manner as may be prescribed‚ namely:-

(a) change in the name of such person or the nature of business‚ including the name of the business or any other commercial name;

(b) change in the address or any other contact details of such person;

(c) change in the place of his economic activities;

(d) change in any information relating to bank account of such person;

(e) change in the nature of one or more of the economic activities carried on by such person;

(f) change in ownership or partnership;

(g) such other changes as may be prescribed. ]

1  Section 14 was substituted by section 61 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.

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.

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