VAT & SD Act 2012
Section 90 - Audit and investigation of taxpayer’s economic activities
(as updated till Finance Ordinance 2025)
(1) The Commissioner or the Director General may, to prevent tax evasion, conduct, under the provisions of this Act or the rules made thereunder, audit and investigation into all affairs of economic activities of any person.
(2) The Board shall, in order to conduct such audit and investigation activities, make rules and frame and publish Audit Manual.
(3) An Officer of VAT, duly empowered by the Commissioner or the Director General, shall, after conducting the audit and the investigation 1[***] submit an audit report to the Commissioner or the Director General.
(4) If, in the audit report referred to under sub-section (3), any tax liability for the audited tax period of any taxpayer is identified, the Commissioner or the Director General shall fix the tax liability, and shall, after determining the interest payable on such unpaid tax, refer the matter to the concerned officer for initiating next proceedings for the collection of such unpaid tax.
2[(5) Notwithstanding anything contained in section 73, in case of 100% export oriented industries, the Commissioner cannot demand any arrear tax for any tax period preceding more than 3(three) years of the end of any tax period.]
1 The words “in accordance with the said Audit Manual” were omitted by section 52 of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
2 Section 90(5) was Inserted by section 92 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.