VAT & SD Act 2012
Section 7 - Publication and preservation of list of registered persons
(as updated till Finance Ordinance 2025)
(1) The Board shall, from time to time, prepare a list of registered persons in such manner as may be prescribed and publish, circulate and preserve it.
(2) A person whose name is not included in the published list shall not be considered a registered person.
(3) A person whose name is included in such list shall be considered as a registered person under this Act.
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.