VAT & SD Act 2012
Section 2 Clause 50 - Return
(as updated till Finance Ordinance 2025)
“return” means any return submitted by the taxpayer in any tax period with the purpose of tax assessment and tax determination;
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.