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 |
14 | |
16 | |
22 | |
21 |
Question 2 |
Return | |
Special return | |
Final return | |
AOT |
Question 3 |
25A | |
25AA | |
25 | |
NOT |
Question 4 |
Change in the rate of tax | |
Time and manner of payment | |
Determination of tax liability | |
NOT |
Question 5 |
Section 7 | |
Section 8 | |
Section 6 | |
Section 5 |
Question 6 |
Scope of Tax | |
Collection of excess sales tax | |
Default surcharge | |
Zero rating |
Question 7 |
Tax credit not allowed | |
Change in the rate of tax | |
Scope of tax | |
AOT |
Question 8 |
15% | |
17% | |
0% | |
NOT |
Question 9 |
2 | |
3 | |
5 | |
4 |
Question 10 |
Section 9 | |
Section 10 | |
Section 8 | |
Section 7 |
Question 11 |
13 | |
11 | |
10 | |
7 |
Question 12 |
After notice | |
After show cause notice | |
Without notice | |
NOT |
Question 13 |
Federal government | |
Provincial government | |
Commissioner | |
NOT |
Question 14 |
Access to Record and documents | |
Retention of record | |
Tax Invoice | |
Record |
Question 15 |
Manufacturer, retailer | |
Importer, exporter | |
Wholesaler, dealer, distributer | |
AOT |
Question 16 |
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 17 |
26 | |
26AB | |
27 | |
28 |
Question 18 |
Monthly | |
Quarterly | |
Annual | |
AOT |
Question 19 |
7 | |
15 | |
30 | |
45 |
Question 20 |
Scope of tax | |
Definitions | |
Default surcharge | |
Penalties |
Question 21 |
Title of the act | |
Definitions | |
Scope of tax | |
Zero rating |
Question 22 |
Special return | |
Final return | |
Monthly return | |
Return |
Question 23 |
Book Keeping and Invoicing Requirements | |
Returns | |
Registration | |
Recovery of arrears |
Question 24 |
Recovery of tax not levied | |
Short levied | |
Erroneously refunded | |
AOT |
Question 25 |
Tax invoice | |
Electricity bill | |
Debit and credit note | |
NOT |
Question 26 |
Exemption | |
Registration | |
Returns | |
Scope and payment of tax |
Question 27 |
8 | |
7B | |
8A | |
8B |
Question 28 |
Draw a sample | |
Custody | |
Both a and b | |
NOT |
Question 29 |
Police man | |
bureaucrat | |
Already registered under Federal Excise Act, 2005 | |
NOT |
Question 30 |
26 | |
26AB | |
27 | |
28 |
Question 31 |
Recovery of tax | |
Record | |
Return | |
NOT |
Question 32 |
Recovery of Tax | |
Return | |
Record | |
De-registration |
Question 33 |
Inspector inland revenue | |
Commissioner appeal | |
Provincial government | |
Federal minister in charge |
Question 34 |
16 | |
13 | |
14 | |
NOT |
Question 35 |
Return | |
Access to record and documents | |
Drawing of sample | |
Transaction between associates |
Question 36 |
Section 10 | |
Section 8B | |
Section 11 | |
Section 7A |
Question 37 |
15 | |
16 | |
17 | |
18 | |
AOT |
Question 38 |
15 | |
60 | |
7 | |
30 |
Question 39 |
24 | |
22 | |
23 | |
25 |
Question 40 |
Adjustable Input Tax | |
Tax Credit | |
Levy and collection of tax on specified goods on value addition | |
AOT |
Question 41 |
One | |
Two | |
Three | |
Six |
Question 42 |
Commissioner inland revenue | |
Commissioner inland revenue appeal | |
Board | |
Federal government |
Question 43 |
4 | |
5 | |
8 | |
3 |
Question 44 |
100% | |
95% | |
90% | |
NOT |
Question 45 |
Section 3 | |
Section 4 | |
Section 2 | |
Section 3A |
Question 46 |
Debit and Credit Note | |
Adjustable Input Tax | |
Refund of Input Tax | |
NOT |
Question 47 |
Director general, directors | |
Additional director, Deputy directors | |
Assistant director, Other revenue officers | |
AOT |
Question 48 |
Blacklisted | |
suspension of registration | |
both a and b | |
NOT |
Question 49 |
Federal government | |
Provincial government | |
Chief of commissioner ILR | |
NOT |
Question 50 |
Drawing of sample | |
Record | |
Access tp record and documents | |
NOT |
Question 51 |
Chapter III | |
Chapter IV | |
Chapter V | |
Chapter VI |
Question 52 |
6 | |
5 | |
7 | |
4 |
Question 53 |
Special return | |
Monthly return | |
Final return | |
AOT |
Question 54 |
Active taxpayer list | |
registration | |
Additional dispute resolution | |
Record |
Question 55 |
Appointment of officer of sales tax and their powers | |
Return | |
Scope and payment of tax | |
NOT |
Question 56 |
Absence from Pakistan | |
Sickness | |
Any logical reason | |
AOT |
Question 57 |
Section 7 | |
Section 13 | |
Section 14 | |
NOT |
Question 58 |
Preliminary | |
Registration | |
Scope and Payment of Tax | |
NOT |
Question 59 |
without notice | |
After show cause notice | |
Both a and b | |
NOT |
Question 60 |
22 | |
23 | |
25 | |
26 |
Question 61 |
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 62 |
Rs.10000 | |
Rs.50000 | |
Rs.100000 | |
NOT |
Question 63 |
Return | |
Special return | |
Appointment of authorities | |
NOT |
Question 64 |
Inspector of Inland Revenue | |
Board | |
Both a and b | |
NOT |
Question 65 |
6 days | |
6 months | |
5 years | |
6 years |
Question 66 |
26 | |
26AB | |
28 | |
29 |
Question 67 |
Federal board of revenue | |
Federal government | |
Provincial government | |
NOT |
Question 68 |
Section 3A | |
Section 8A | |
Section 2 | |
NOT |
Question 69 |
Recovery of tax | |
Scope and payment of tax | |
Registration | |
Returns | |
Book keeping and invoicing requirements |
Question 70 |
29 | |
30 | |
26A | |
26AB |
Question 71 |
7A | |
8 | |
8B | |
10 |
Question 72 |
Record | |
Power to summon person | |
Retention of record | |
Delayed refund |
Question 73 |
Time of supply | |
Time of purchase | |
Both a and b | |
NOT |
Question 74 |
Section 4 | |
Section 7 | |
Section 5A | |
Section 5 |
Question 75 |
Section 24 | |
Section 22 | |
Section 21 | |
Section 25A |
Question 76 |
Section 22 | |
Section 21A | |
Section 23 | |
NOT |
Question 77 |
23 | |
26 | |
27 | |
28 |
Question 78 |
Once | |
Twice | |
Thrice | |
NOT |
Question 79 |
Record | |
Tax Invoice | |
Registration | |
NOT |
Question 80 |
Zero rated local supplies | |
Export | |
both a and b | |
NOT |
Question 81 |
Federal government | |
Assistance commissioner | |
Commissioner | |
NOT |
Question 82 |
49 | |
76 | |
230 | |
130 |
Question 83 |
Change in the rate of tax | |
Zero rating | |
Determination of tax liability | |
Time and manner of payment |
Question 84 |
Chapter I | |
Chapter II | |
Chapter III | |
Chapter X |
Question 85 |
3rd | |
4th | |
5th | |
8th |
Question 86 |
Federal government | |
Provincial government | |
Inspector inland revenue officer | |
Commissioner |
Question 87 |
President of Pakistan | |
Prime minister of Pakistan | |
Commissioner inland revenue appeal | |
National assembly |
Question 88 |
Chapter 3 | |
Chapter 4 | |
Chapter 5 | |
Chapter 6 |
Question 89 |
Chapter III | |
Chapter II | |
Chapter IV | |
Chapter V |
Question 90 |
Debit and credit note | |
Tax credit not allowed | |
Exemption | |
Refund of input tax |
Question 91 |
5 | |
5A | |
6 | |
6A |
Question 92 |
Final return | |
Monthly return | |
Special return | |
NOT |
Question 93 |
Extension of time in return | |
Return deemed to have been made | |
Special return | |
NOT |
Question 94 |
CNIC | |
NTN | |
Both a and b | |
Either a or b |
Question 95 |
Section 7 | |
Section 3 | |
Section 8 | |
Section 11A |
Question 96 |
2 | |
3 | |
3A | |
3B |
Question 97 |
Registration | |
Exemption | |
Assessment of tax | |
Adjustable input tax |
Question 98 |
De-registration | |
Blacklisting | |
Suspension of registration | |
AOT |
Question 99 |
11 | |
10B | |
11A | |
11C |
Question 100 |
0% | |
17% | |
15% | |
19% |