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