VAT & SD Act 2012
Section 93 - Multiple departmental audits
(as updated till Finance Ordinance 2025)
No registered or enlisted person shall be included for audit twice for the same tax period unless the Commissioner has reliable information or other genuine cause to believe that such person has fraudulently evaded tax submitting wrong or false information or fake documents in relation to such audited tax period.
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.