VAT Section 04: Person required to be registered for VAT
“(1) Each of the following persons shall be deemed liable for VAT registration from the first day of a given
Section 345 : Publication of Authentic English Text.
(1) After the commencement of this Act the Government shall, by notification in the Official Gazette, publish an Authentic English
Section 344 : Repeal and Savings.
(1) With the coming into force of this Act, the Income-tax Ordinance, 1984 (Ordinance No. XXXVI of 1984), hereinafter referred
Section 343 : Power to Make Rules.
The Board may, by notification in the Official Gazette, make rules for carrying out the purposes of this Act.
Section 342 : Removal of Difficulties
If any difficulty arises in execution of any provision of this Act, the Board may, with a view to remove
Section 341: Power to Amend Schedule.
The Board may, by notification in the Official Gazette, amend any Schedule to this Act Provided
Section 340 : Incentives for Officers and Employees.
Notwithstanding anything contained in other provisions of this Act or any other law for the time being in force, the
Section 339 : Enforcement of Law for Pending Assessments.
If no provision is made by an Act of Parliament for the purpose of levying tax for that year on