VAT & SD Act 2012
Section 90A - Submission of annual audited financial statements
(as updated till Finance Ordinance 2025)
1[ A registered limited company shall file with the Commissioner the annual audited financial statements containing the income and expenditure account of the previous year’s business within the first six tax periods of the current financial year:
Provided that, the concerned Commissioner may extend the said period up to six more tax periods on the basis of the application of the said company, considering reasonable cause.]
1 Section-90A was inserted by section 53 of the Finance Act, 2021 (Act No. 11 of 2021) with effect from 01 July 2021.
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.