VAT & SD Act 2012
Section 2 Clause 92 - Withholding Certificate
(as updated till Finance Ordinance 2025)
“1[ * * *] withholding certificate” means a document specified in section 53;
1 The words “integrated tax invoice and” were omitted by section 54(11) of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 01 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.