VAT & SD Act 2012
Section 2 Clause 19 - Input Tax
(as updated till Finance Ordinance 2025)
1[ “input tax” means the Value Added Tax (excepting Advance Tax) paid by any registered person at import stage against imported goods and services as inputs and Value Added Tax paid against goods or services purchased or collected from local sources as inputs; ]
1 Clause (19) was substituted by section 54(3) of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 1 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.