VAT & SD Act 2012
Section 65 - Late Submission of Return
(as updated till Finance Ordinance 2025)
The Commissioner may, on an application made within such time, on such terms and in such manner as may be prescribed, grant a person permission to submit a return late, but such permission shall not extend the actual date for payment of taxes beyond more than 1 (one) month or shall not alter the liability to pay interest.
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.