VAT & SD Act 2012
Section 75 - False statement by supplier
(as updated till Finance Ordinance 2025)
(1) Where a person who is not registered makes a supply of goods to the recipient of supply and issues false document purporting to be tax invoice, which makes such supply appear like a taxable supply, such supply shall be treated as taxable supply, and if such person is registered, the applicable rate would be the rate that would have been applicable to such supply:
Provided that if a higher rate is shown on, or is understood from the documents, such higher rate shall be applicable.
(2) 1[The Commissioner or the appropriate officer mentioned in the table of section 86] shall, after giving such person an opportunity of being heard, treat such person as a registered person and make tax determination treating such supply as taxable supply.
1 The words “the Commissioner” were substituted by section 72 of the Finance Act, 2022 (Act No. 13 of 2022) with effect from 01 July 2022.
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.