VAT & SD Act 2012
Section 8 - Voluntary VAT registration
(as updated till Finance Ordinance 2025)
1[ (1) Where any person for whom registration is not required under section 4, desires to be registered, he may 2[***] make an application to the relevant VAT Officer for voluntary VAT registration within such time, on such condition and in such manner as may be prescribed.
(2) The concerned officer shall, after registering such person within such time, on such terms and in such manner as may be prescribed, issue a VAT registration certificate containing a Business Identification Number.
(3) A person registered voluntarily shall be bound to comply with all the provisions of this Act like any other registered person and he shall not be entitled to apply for cancellation of registration before the expiry of at least one year from the date of registration. ]
1 Section 8 was substituted by section 57 of the Finance Act, 2019 (Act No. 10 of 2019) with effect from 01 July 2019.
2 The words “on prescribed terms and manner” was omitted by section 56 of the Finance Act, 2020 (Act No. 09 of 2020) with effect from 01 July 2020.
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.