VAT & SD Act 2012
Section 60 - Collection of supplementary duty on supply
(as updated till Finance Ordinance 2025)
(1) Supplementary duty on the supply of goods or service subject to supplementary duty shall become payable at the same time when VAT becomes payable on such supply.
(2) Person liable to pay supplementary duty shall include in the VAT return the information relating to the supplementary duty.
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.