VAT & SD Act 2012
Section 94 - Special audit
(as updated till Finance Ordinance 2025)
(1) The Board may, subject to such limitations and such terms as may be prescribed, appoint an auditor to hold any audit, including a special audit, of records and accounts of any registered or enlisted person.
(2) The auditor so appointed under sub-section (1) shall, for the purpose of this section, be treated to be an officer of VAT.
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.