VAT & SD Act 2012
Section 53 - Tax Withholding Certificate
(as updated till Finance Ordinance 2025)
1[ (1) While tax withholding entity receives any supply from any registered person, the tax withholding entity shall issue tax withholding certificate in the manner prescribed by the Board while making payment against the supply.]
1 Section 53 was substituted by section 65 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.