MCQs of Sales Tax Act, 1990 will assist you in qualifying the exam of Inspector Inland Revenue BPS-16. If you are preparing from an authentic material and you would like to judge your preparation then you should not forget to practice MCQs from here. We have prepared all MCQs which may come in the test of Inspector Inland Revenue.
Therefore, you should practice for the following sections:
Parts of Sales Tax Act
Definitions of the Sales Tax Act, 1990
Sections of the Sales Tax Act
Offences and Penalties
Concepts of Sales Tax Act
Once you prepare your concepts and memorize all the sections of sales tax act 1990, then you may practice it here. Apart from this, if you will practice 3 times the same exercise then you will memorize it in better way. Go for it right now.
+ MCQs of Definitions of Sales Tax Act, 1990
+ MCQs of Sections of the Sales Tax
+ MCQs of Offences and Penalties
+ MCQs of Concepts of Sales Tax Act
May be you are worried about the preparation? No need to worry at all because we have started a great series of understanding all the concepts of these act i.e. Sales Tax Act 1990, Federal Excise Act 2005, Income Tax Ordinance 2001, Functions of FBR, Fiscal Policy of Pakistan, and Tax Administration and Reforms in Pakistan. So, once you go through this series of lectures, then you can easily practice these Mcqs with great results.
However, if you are already a champion and you have studied well, then you should practice it again and again.
All these mcqs are available for those students who are unable to go through the entire subjects but they are ready to prepare in smart way. Therefore, don’t waste your more time and start it today. I hope all of you would like it and will assist others to practice this same test for their preparation.
Start Your Test Given Below
MCQs of Sales Tax Act, 1990
Question 1 |
5 | |
5A | |
6 | |
6A |
Question 2 |
2 | |
3 | |
5 | |
4 |
Question 3 |
After notice | |
After show cause notice | |
Without notice | |
NOT |
Question 4 |
0% | |
17% | |
15% | |
19% |
Question 5 |
7A | |
8 | |
8B | |
10 |
Question 6 |
Record | |
Power to summon person | |
Retention of record | |
Delayed refund |
Question 7 |
6 | |
5 | |
7 | |
4 |
Question 8 |
Debit and credit note | |
Tax credit not allowed | |
Exemption | |
Refund of input tax |
Question 9 |
Section 3A | |
Section 8A | |
Section 2 | |
NOT |
Question 10 |
Once | |
Twice | |
Thrice | |
NOT |
Question 11 |
Return | |
Special return | |
Appointment of authorities | |
NOT |
Question 12 |
Tax credit not allowed | |
Change in the rate of tax | |
Scope of tax | |
AOT |
Question 13 |
25A | |
25AA | |
25 | |
NOT |
Question 14 |
Section 3 | |
Section 4 | |
Section 2 | |
Section 3A |
Question 15 |
Commissioner inland revenue | |
Commissioner inland revenue appeal | |
Board | |
Federal government |
Question 16 |
Director general, directors | |
Additional director, Deputy directors | |
Assistant director, Other revenue officers | |
AOT |
Question 17 |
President of Pakistan | |
Prime minister of Pakistan | |
Commissioner inland revenue appeal | |
National assembly |
Question 18 |
Claimed as discussed under section 8A | |
Claimed as discussed under section 8 | |
Claimed as discussed under section 7 | |
Claimed as discussed under section 7A |
Question 19 |
24 | |
22 | |
23 | |
25 |
Question 20 |
13 | |
11 | |
10 | |
7 |
Question 21 |
One | |
Two | |
Three | |
Six |
Question 22 |
Active taxpayer list | |
registration | |
Additional dispute resolution | |
Record |
Question 23 |
Preliminary | |
Registration | |
Scope and Payment of Tax | |
NOT |
Question 24 |
Exemption | |
Registration | |
Returns | |
Scope and payment of tax |
Question 25 |
Section 10 | |
Section 8B | |
Section 11 | |
Section 7A |
Question 26 |
2 | |
3 | |
3A | |
3B |
Question 27 |
Inspector inland revenue | |
Commissioner appeal | |
Provincial government | |
Federal minister in charge |
Question 28 |
Return | |
Access to record and documents | |
Drawing of sample | |
Transaction between associates |
Question 29 |
Recovery of Tax | |
Return | |
Record | |
De-registration |
Question 30 |
Change in the rate of tax | |
Time and manner of payment | |
Determination of tax liability | |
NOT |
Question 31 |
4 | |
5 | |
8 | |
3 |
Question 32 |
without notice | |
After show cause notice | |
Both a and b | |
NOT |
Question 33 |
Section 22 | |
Section 21A | |
Section 23 | |
NOT |
Question 34 |
Section 9 | |
Section 10 | |
Section 8 | |
Section 7 |
Question 35 |
16 | |
13 | |
14 | |
NOT |
Question 36 |
Federal government | |
Assistance commissioner | |
Commissioner | |
NOT |
Question 37 |
Inspector of Inland Revenue | |
Board | |
Both a and b | |
NOT |
Question 38 |
Draw a sample | |
Custody | |
Both a and b | |
NOT |
Question 39 |
11 | |
10B | |
11A | |
11C |
Question 40 |
Rs.10000 | |
Rs.50000 | |
Rs.100000 | |
NOT |
Question 41 |
Chapter III | |
Chapter IV | |
Chapter V | |
Chapter VI |
Question 42 |
7 | |
15 | |
30 | |
45 |
Question 43 |
Adjustable Input Tax | |
Tax Credit | |
Levy and collection of tax on specified goods on value addition | |
AOT |
Question 44 |
Book Keeping and Invoicing Requirements | |
Returns | |
Registration | |
Recovery of arrears |
Question 45 |
Section 7 | |
Section 8 | |
Section 6 | |
Section 5 |
Question 46 |
Extension of time in return | |
Return deemed to have been made | |
Special return | |
NOT |
Question 47 |
Federal board of revenue | |
Federal government | |
Provincial government | |
NOT |
Question 48 |
Section 4 | |
Section 7 | |
Section 5A | |
Section 5 |
Question 49 |
Appointment of officer of sales tax and their powers | |
Return | |
Scope and payment of tax | |
NOT |
Question 50 |
Chapter III | |
Chapter II | |
Chapter IV | |
Chapter V |
Question 51 |
Absence from Pakistan | |
Sickness | |
Any logical reason | |
AOT |
Question 52 |
Blacklisted | |
suspension of registration | |
both a and b | |
NOT |
Question 53 |
Title of the act | |
Definitions | |
Scope of tax | |
Zero rating |
Question 54 |
Federal government | |
Provincial government | |
Commissioner | |
NOT |
Question 55 |
De-registration | |
Blacklisting | |
Suspension of registration | |
AOT |
Question 56 |
Drawing of sample | |
Record | |
Access tp record and documents | |
NOT |
Question 57 |
Section 7 | |
Section 13 | |
Section 14 | |
NOT |
Question 58 |
Change in the rate of tax | |
Zero rating | |
Determination of tax liability | |
Time and manner of payment |
Question 59 |
Chapter I | |
Chapter II | |
Chapter III | |
Chapter X |
Question 60 |
Return | |
Special return | |
Final return | |
AOT |
Question 61 |
15% | |
17% | |
0% | |
NOT |
Question 62 |
15 | |
60 | |
7 | |
30 |
Question 63 |
Scope of Tax | |
Collection of excess sales tax | |
Default surcharge | |
Zero rating |
Question 64 |
6 days | |
6 months | |
5 years | |
6 years |
Question 65 |
26 | |
26AB | |
27 | |
28 |
Question 66 |
Record | |
Tax Invoice | |
Registration | |
NOT |
Question 67 |
100% | |
95% | |
90% | |
NOT |
Question 68 |
Section 7 | |
Section 3 | |
Section 8 | |
Section 11A |
Question 69 |
14 | |
16 | |
22 | |
21 |
Question 70 |
Police man | |
bureaucrat | |
Already registered under Federal Excise Act, 2005 | |
NOT |
Question 71 |
Recovery of tax | |
Scope and payment of tax | |
Registration | |
Returns | |
Book keeping and invoicing requirements |
Question 72 |
15 | |
16 | |
17 | |
18 | |
AOT |
Question 73 |
26 | |
26AB | |
28 | |
29 |
Question 74 |
Tax invoice | |
Electricity bill | |
Debit and credit note | |
NOT |
Question 75 |
Section 24 | |
Section 22 | |
Section 21 | |
Section 25A |
Question 76 |
26 | |
26AB | |
27 | |
28 |
Question 77 |
Access to Record and documents | |
Retention of record | |
Tax Invoice | |
Record |
Question 78 |
49 | |
76 | |
230 | |
130 |
Question 79 |
Recovery of tax | |
Record | |
Return | |
NOT |
Question 80 |
CNIC | |
NTN | |
Both a and b | |
Either a or b |
Question 81 |
Registration | |
Exemption | |
Assessment of tax | |
Adjustable input tax |
Question 82 |
29 | |
30 | |
26A | |
26AB |
Question 83 |
8 | |
7B | |
8A | |
8B |
Question 84 |
Scope of tax | |
Definitions | |
Default surcharge | |
Penalties |
Question 85 |
22 | |
23 | |
25 | |
26 |
Question 86 |
Federal government | |
Provincial government | |
Inspector inland revenue officer | |
Commissioner |
Question 87 |
Final return | |
Monthly return | |
Special return | |
NOT |
Question 88 |
Chapter 3 | |
Chapter 4 | |
Chapter 5 | |
Chapter 6 |
Question 89 |
Monthly | |
Quarterly | |
Annual | |
AOT |
Question 90 |
Zero rated local supplies | |
Export | |
both a and b | |
NOT |
Question 91 |
Manufacturer, retailer | |
Importer, exporter | |
Wholesaler, dealer, distributer | |
AOT |
Question 92 |
Debit and Credit Note | |
Adjustable Input Tax | |
Refund of Input Tax | |
NOT |
Question 93 |
Federal government | |
Provincial government | |
Chief of commissioner ILR | |
NOT |
Question 94 |
Special return | |
Monthly return | |
Final return | |
AOT |
Question 95 |
Tax invoice that holds his name and registration number | |
Electricity or gas bill bearing bearing his registration number and address | |
Bill of entry | |
Auction goods must have treasury challan | |
All of the above |
Question 96 |
Special return | |
Final return | |
Monthly return | |
Return |
Question 97 |
Recovery of tax not levied | |
Short levied | |
Erroneously refunded | |
AOT |
Question 98 |
23 | |
26 | |
27 | |
28 |
Question 99 |
Time of supply | |
Time of purchase | |
Both a and b | |
NOT |
Question 100 |
3rd | |
4th | |
5th | |
8th |