VAT & SD Act 2012
Section 2 Clause 74 - Person
(as updated till Finance Ordinance 2025)
“person” means any natural person, and also includes the following entities, namely:-
(a) a company;
(b) an association of persons;
(c) a government entity;
(d) a foreign government or any department designated or any official appointed thereby;
1[(e) an inter-state or international organisation;
(f) a joint venture or any similar undertaking for p development of roperty; or
(g) other business organization;]
1 Clause (74)(e)(f) was substituted by section 54(9) 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.