VAT & SD Act 2012
Section 2 Clause 49 - Document
(as updated till Finance Ordinance 2025)
“document” includes the following things, namely:-
(a) any paper or any similar material on which any writing is expressed by means of letters, numbers, symbols or marks; or
(b) any electronic data, computer program, computer tape, computer disk, or any similar device capable of being storing data;
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.