VAT & SD Act 2012
Section 77 - Admissibility of tax determination notice
(as updated till Finance Ordinance 2025)
(1) Every original or attested copy of a 1[final] notice of tax determination shall be so admissible in a proceeding as a conclusive proof that the determination has been duly made and, except in proceedings in relation to tax determination, that the amount and all particulars of the determination are correct.
(2) No tax determination made or executed may be quashed or deemed to be void or voidable for not being made or executed in the prescribed forms.
(3) No tax determination shall be affected or impaired for any omission‚ or mistakes or defects therein, if it is in conformity with this Act, and the name of person assessed or on whom tax may be imposed is cited 2[in such final notice] according to common understanding.
1 The word “final” was Inserted by section 73(a) of the Finance Act, 2022 (Act No. 13 of 2022) with effect from 01 July 2022.
2 The words ‘in such notice” were substituted by section 73(b) 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.