41. When a person is importing goods then the duty would be levied on _________?
a. Importer
b. Manufacturer
c. Producer
d. Both b and c
42. When the goods produced or manufactured in Pakistan, then the duty would be levied on _____?
a. Producer
b. Manufacturer
c. Buyer
d. Both a and b
43. If the services are rendered in Pakistan, then the duty would be levied on_________?
a. Service Recipient
b. Service Provider
c. Both a and b
d. NOT
44. If the goods are produced inside non-tariff areas and they are sold out in tariff areas then the duty would be levied on ______?
a. Person bringing goods in tariff areas
b. Person manufacturing
c. Both a and b
d. NOT
45. Section 4 of Federal Excise Act, 2005 deals with____________?
a. Zero Rate of Duty and Drawback
b. Filing of Return
c. Default Surcharge
d. NOT
46. In Federal Excise Act, 2005 the filing of return is discussed under ________ section?
a. 3rd
b. 4th
c. 5th
d. 8th
47. Filing of return is possible ____________?
a. Every month
b. Quarterly
c. After every 6 month
d. NOT
48. A person can revise file return within _______days?
a. 120
b. 90
c. 60
d. 30
49. The filing return can be revised with the permission of __________?
a. Inspector Inland Revenue Officer
b. Commissioner
c. Federal Government
d. NOT
50. When the approval of commissioner is not required for file returning under Federal Excise Act, 2005?
a. Return within 60 days
b. Return within 120 days but with increased amount
c. Both a and b
d. NOT