VAT & SD Act 2012
Section 67 - Submission of complete, additional, or alternative returns
(as updated till Finance Ordinance 2025)
On prescribed time, terms and method, the Commissioner may, upon serving a notice, pass an order directing a person to file a complete, additional or alternative return for a tax period; and similar order may also be passed for such registered person in relation to non-filing of an original return for any specified tax period.
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.