VAT & SD Act 2012
Section 2 Clause 20 - Output Tax
(as updated till Finance Ordinance 2025)
“output tax” means 1[the value added tax and supplementary duty] payable by any registered person in the following cases, namely:-
(a) supply of any taxable goods, service or immovable property by such person; or
(b) import of any taxable service by such person;
1 The words “Value Added Tax” were substituted for the words “the value added tax and supplementary duty” by section 15(b) of the Finance Act, 2023 (Act No. 14 of 2023) with effect from 1 July 2023.
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.