VAT & SD Act 2012
Section 78 - Value Added Tax Authority and officers thereof
(as updated till Finance Ordinance 2025)
(1) For the purposes of this Act, there shall be an authority, named the Value Added Tax Authority, which shall be constituted with the Board, one or more Value Added Tax Offices thereunder and the officers specified below, namely:-
(a) Chief Commissioner, Value Added Tax;
(b) Commissioner, Value Added Tax;
(c) Commissioner (Appeal), Value Added Tax;
(d) Commissioner (Large Taxpayers’ Unit), Value Added Tax;
(e) Director General, Central Intelligence Cell;
(f) Director General, Audit, Intelligence and Investigation Directorate, Value Added Tax;
1[(ff) Director General, Customs, Excise and VAT Training Academy;]
2[(fff) Director General, Duty Exemption and Drawback Office;]
3[(g) Additional Commissioner, Additional Director General or Director (CIC), Value Added Tax;
(h) Joint Commissioner, Joint Director (CIC) or Director, Value Added Tax;]
(i) Deputy Commissioner or Deputy Director, Value Added Tax;
(j) Assistant Commissioner or Assistant Director, Value Added Tax;
(k) Revenue Officer, Value Added Tax;
(l) Assistant Revenue Officer, Value Added Tax; and
(m) any other officer appointed by the Board.
4[(2) The Board may, by an order, appoint the VAT officers and determine their local jurisdiction and specify the responsibilities, duties, powers and functions under this Act or any rule made thereunder.]
(3) The Board may, by a general or special order published in the official Gazette, constitute, either for the whole or for any specific area of the country or for any specific class of taxpayers, one or more large taxpayers’ units and appoint necessary numbers of officers thereto, and prescribe the rules of functions of such units.
5[(4) To carry out the purposes of this Act, the Board may, by a general or special order published in the official Gazette, establish one or multiple Specialized Unit(s), appoint required number of VAT officers in the Unit(s) and, determine the responsibility, work process and allowance of the officials working in the said unit(s).]
1 Clause (ff) was Inserted by section 84(a) of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
2 Clause (fff) was Inserted by section 71 of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 01 July 2020.
3 Section 78(1)(g) was substituted by section 84(b) of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
4 Section 78(2) was substituted by section 6 of the Finance Act, 2024 (Act No. 5 of 2024).
5 Sub-section (4) of section 78 was Inserted by section 84(c) of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
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.