Certificates in Pakistani tax law
Sections across 4 laws whose headings refer to certificates. 22 provisions in total, taken from the most recent version of each law.
This page is a finding aid. It lists where a topic appears; it does not state what the law requires. Read the linked sections, and the official PDF, before relying on anything.
Income Tax Rules, 2002
15 matching sections in the 2002-06-30 version.
- section 12A: Decommissioning certificate
- section 19B: Certificate of payment of tax in Pakistan
- section 19C: Certificate for tax sparing credit
- section 40: Exemption or lower rate certificate u/s 159
- section 70: Section 145 certificate
- section 80: Application for National Tax Number Certificate
- section 81: Decision on application for a National Tax Number Certificate
- section 83: Displaying and quoting of National Tax Number Certificate
- section 130: Removal of attachment on satisfaction or cancellation of Certificate
- section 175: Sale certificate
- section 205: Dispossession by certificate holder or purchaser
- section 221: Tax clearance certificate
- section 222: Form of tax clearance certificate under section 145
- section 223: Form of tax exemption certificate
- section 442: Certificate of collection or deduction of tax
Sales Tax Rules, 2006
3 matching sections in the 2025-06-30 version.
- section 128: Sale Certificate
- section 145: Dispossession by certificate holder or purchaser
- section 158G: Procedure for generation and transmission of exemption certificate in the WeBOC
Income Tax Ordinance, 2001
3 matching sections in the 2026-06-30 version.
- section 159: Exemption or lower rate certificate
- section 164: Certificate of collection or deduction of tax
- section 194: Prosecution for improper use of National Tax Number Certificate
Customs Act, 1969
1 matching section in the 2025-06-30 version.
Questions
Which Pakistani tax laws deal with certificates?
4 of the laws published here contain provisions whose headings mention certificates, across 22 sections in total. The largest number sit in the Income Tax Rules, 2002 with 15.
Where is certificates defined or governed?
There is no single place. Each law handles it within its own scheme, so the relevant section depends on which tax or duty applies to your situation. The sections below are listed by law, with a link to the text of each.