VAT & SD Act 2012
Section 2 Clause 76 - Business Identification Number
(as updated till Finance Ordinance 2025)
“business identification number” means any unique business identification number mentioned in the VAT registration certificate or turnover tax certificate issued in favor of any registered or enlisted person;
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.