MCQs of Sales Tax Act 1990

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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.

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MCQs of Sales Tax Act, 1990

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Question 1
Section 3 of Sales Tax Act talks about__________?
A
Scope of tax
B
Definitions
C
Default surcharge
D
Penalties
Question 2
Section 30 of sales tax act explains about _______________ ?
A
Return
B
Special return
C
Appointment of authorities
D
NOT
Question 3
Collection of excess sales tax are discussed in _________________ section of Sales Tax Act?
A
2
B
3
C
3A
D
3B
Question 4
Refund of input tax is discussed in section _____________ of sales tax act, 1990?
A
7A
B
8
C
8B
D
10
Question 5
Section 11 of sales tax act deals with the assessment of which of the following tax/taxes__________________?
A
Recovery of tax not levied
B
Short levied
C
Erroneously refunded
D
AOT
Question 6
Change in the rate of tax is discussed in which section of Sales Tax Act, 1990?
A
Section 4
B
Section 7
C
Section 5A
D
Section 5
Question 7
Section 27 of sales tax act, 1990 deals with___________________?
A
Return
B
Special return
C
Final return
D
AOT
Question 8
Adjustable Input Tax is defined under _________________ section of Sales Tax Act, 1990?
A
8
B
7B
C
8A
D
8B
Question 9
Authorized officer of Inland Revenue shall be permitted to take _________________ under section 25A?
A
Draw a sample
B
Custody
C
Both a and b
D
NOT
Question 10
Tax invoice in sales tax act is discussed in which of the following section?
A
Section 22
B
Section 21A
C
Section 23
D
NOT
Question 11
Final return in sales tax act, 1990 is defined in the section __________________ ?
A
23
B
26
C
27
D
28
Question 12
A registered person can not claim or deduct input tax on fake challans. It is discussed in which of the following section of sales tax act?
A
Section 7
B
Section 3
C
Section 8
D
Section 11A
Question 13
Appointment of authorities in sales tax act is discussed under which section _________ ?
A
29
B
30
C
26A
D
26AB
Question 14
Section 3B of Sales Tax Act,1990 discusses about_____________?
A
Scope of Tax
B
Collection of excess sales tax
C
Default surcharge
D
Zero rating
Question 15
If a registered person couldn't deduct his input tax within the relevant period, then he may claim that tax in the return for any of the ___________ succeeding tax periods.
A
One
B
Two
C
Three
D
Six
Question 16
If a transaction is conducted between two associates, then value of supply would be determined by__________?
A
Federal government
B
Provincial government
C
Commissioner
D
NOT
Question 17
_______________________ of the following person can register themselves.
A
Manufacturer, retailer
B
Importer, exporter
C
Wholesaler, dealer, distributer
D
AOT
Question 18
Section 25 of sales tax act, 1990 deals with _______________________ ?
A
Access to Record and documents
B
Retention of record
C
Tax Invoice
D
Record
Question 19
Board with the approval of ____________________________ may by a special order subject to such condition, limitation or restriction as may be specified in this section.
A
Inspector inland revenue
B
Commissioner appeal
C
Provincial government
D
Federal minister in charge
Question 20
Definition concept is given in which of the following of section of Sales Tax Act, 1990?
A
Section 3A
B
Section 8A
C
Section 2
D
NOT
Question 21
The input tax is adjustable up to ______________________?
A
100%
B
95%
C
90%
D
NOT
Question 22
Assessment of recovery of tax not levied would be claimed_____________________?
A
without notice
B
After show cause notice
C
Both a and b
D
NOT
Question 23
Who has the power to de-register a person not required to be registered?
A
Federal board of revenue
B
Federal government
C
Provincial government
D
NOT
Question 24
A person who provides fake invoice or does tax fraud then he would be__________________?
A
Blacklisted
B
suspension of registration
C
both a and b
D
NOT
Question 25
Transaction between associates is discussed under section __________ of sales tax act, 1990.
A
25A
B
25AA
C
25
D
NOT
Question 26
Special return in sales tax act is defined under _______________ section?
A
26
B
26AB
C
27
D
28
Question 27
Chapter II of the sales tax act deals with_____________________?
A
Preliminary
B
Registration
C
Scope and Payment of Tax
D
NOT
Question 28
Return deemed to have been made is discussed under which section of sales tax act, 1990?
A
26
B
26AB
C
28
D
29
Question 29
Section 6 of Sales Tax Act, 1990 discusses about_________________?
A
Change in the rate of tax
B
Zero rating
C
Determination of tax liability
D
Time and manner of payment
Question 30
Scope of Tax in Sales Tax Act, 1990 is discussed in which of the following section?
A
2
B
3
C
5
D
4
Question 31
Chapter III of sales tax act, 1990 deals with__________________________?
A
Exemption
B
Registration
C
Returns
D
Scope and payment of tax
Question 32
When a taxable supply is made by the registered person then he shall be charged to tax at the rate_____________?
A
Time of supply
B
Time of purchase
C
Both a and b
D
NOT
Question 33
Section 25 A deals with _______________________ ?
A
Drawing of sample
B
Record
C
Access tp record and documents
D
NOT
Question 34
______________ sections of sales tax act are omitted?
A
15
B
16
C
17
D
18
E
AOT
Question 35
Inland Revenue Officer is authorized by ___________________ for the access of record and documents in sales tax act, 1990?
A
Federal government
B
Assistance commissioner
C
Commissioner
D
NOT
Question 36
Tax invoice should be generated or issued if the supplies are more than_________________
A
Rs.10000
B
Rs.50000
C
Rs.100000
D
NOT
Question 37
_________ person need no registration under sales tax act, 1990?
A
Police man
B
bureaucrat
C
Already registered under Federal Excise Act, 2005
D
NOT
Question 38
Which of the following chapter of sales tax act, 1990 deals with bookkeeping and invoicing requirements?
A
Chapter III
B
Chapter IV
C
Chapter V
D
Chapter VI
Question 39
Extension of time in return is discussed in which of the following section of sales tax act, 1990?
A
26
B
26AB
C
27
D
28
Question 40
Refund of input tax can be claimed in ________________ days?
A
7
B
15
C
30
D
45
Question 41
Section 24 of sales tax act deals with ______________________ ?
A
Record
B
Power to summon person
C
Retention of record
D
Delayed refund
Question 42
Section 26 of sales tax act, 1990 deals with______________________?
A
Recovery of tax
B
Record
C
Return
D
NOT
Question 43
Head of inland revenue is ______________________ ?
A
Federal government
B
Provincial government
C
Chief of commissioner ILR
D
NOT
Question 44
At the time of de-registration, which return is produced by the owner?
A
Special return
B
Monthly return
C
Final return
D
AOT
Question 45
Section 8th of Sales Tax Act explains about___________________?
A
Tax credit not allowed
B
Change in the rate of tax
C
Scope of tax
D
AOT
Question 46
Zero rating in Sales Tax Act, 1990 is discussed under which section?
A
4
B
5
C
8
D
3
Question 47
Assessment of short paid amount would be claimed_____________________?
A
After notice
B
After show cause notice
C
Without notice
D
NOT
Question 48
_______________ section of sales tax act discusses about exemption?
A
16
B
13
C
14
D
NOT
Question 49
Extension of time in return can be accepted in the condition/conditions _____________________ ?
A
Absence from Pakistan
B
Sickness
C
Any logical reason
D
AOT
Question 50
Section 29 of sales tax act, 1990 deals with ____________________ ?
A
Extension of time in return
B
Return deemed to have been made
C
Special return
D
NOT
Question 51
Section 21 of sales tax act, 1990 deals with ____________________ ?
A
Active taxpayer list
B
registration
C
Additional dispute resolution
D
Record
Question 52
When a registered person has issued a tax invoice for any supply, but his supply is canceled somehow. What he will issue in this condition for the adjustment against output tax in the return?
A
Tax invoice
B
Electricity bill
C
Debit and credit note
D
NOT
Question 53
Record in sales tax act, 1990 is discussed in which of the following section?
A
14
B
16
C
22
D
21
Question 54
Section 22 of sales tax act,1990 deals with___________________?
A
Recovery of Tax
B
Return
C
Record
D
De-registration
Question 55
Assessment of tax and recovery of tax not levied or short levied or erroneously refunded is defined in which section of sales tax act?
A
Section 10
B
Section 8B
C
Section 11
D
Section 7A
Question 56
Which of the following sections of Sales Tax Act, 1990 discusses about the definitions of this act?
A
Section 3
B
Section 4
C
Section 2
D
Section 3A
Question 57
How many sections are given in Sales Tax Act, 1990?
A
49
B
76
C
230
D
130
Question 58
If a the sales tax is not paid within _____________ days of the good declaration, then the tax shall be charged at the rate as is in force on the date which tax is actually paid.
A
15
B
60
C
7
D
30
Question 59
Goods exported outside are charged at_________________________?
A
0%
B
17%
C
15%
D
19%
Question 60
Debit and credit note is discussed in which section of sales tax act?
A
Section 9
B
Section 10
C
Section 8
D
Section 7
Question 61
According to sales tax act, a registered person should maintain his record for ____________________ ?
A
6 days
B
6 months
C
5 years
D
6 years
Question 62
Which chapter of sales tax act, 1990 deals with scope and payment of tax?
A
Chapter I
B
Chapter II
C
Chapter III
D
Chapter X
Question 63
Section 21 of sales tax act, 1990 deals with_____________________?
A
De-registration
B
Blacklisting
C
Suspension of registration
D
AOT
Question 64
According to sales tax act, 1990 a registered person may apply in writing to _______________ for the extension of time in return.
A
Federal government
B
Provincial government
C
Inspector inland revenue officer
D
Commissioner
Question 65
Goods and services acquired for the sake of personal or non-business consumptions, The input tax on such goods can/cannot be___________ .
A
Claimed as discussed under section 8A
B
Claimed as discussed under section 8
C
Claimed as discussed under section 7
D
Claimed as discussed under section 7A
Question 66
If a recipient is unregistered, then ________________ would be given on the tax invoice?
A
CNIC
B
NTN
C
Both a and b
D
Either a or b
Question 67
Which of the following conditions are necessary to claim input tax deduction?
A
Tax invoice that holds his name and registration number
B
Electricity or gas bill bearing bearing his registration number and address
C
Bill of entry
D
Auction goods must have treasury challan
E
All of the above
Question 68
Section 23 of sales tax act, 1990 deals with_________?
A
Record
B
Tax Invoice
C
Registration
D
NOT
Question 69
Short paid amounts recoverable without notice is explained in which of the following section of sales tax act?
A
11
B
10B
C
11A
D
11C
Question 70
Tax due on taxable supplies shall be paid through deposit in a bank designated by______________?
A
Inspector of Inland Revenue
B
Board
C
Both a and b
D
NOT
Question 71
Registration is discussed in which section of the sales tax act?
A
Section 7
B
Section 13
C
Section 14
D
NOT
Question 72
Registration in sales tax act is explained in which chapter of sales tax act?
A
Chapter III
B
Chapter II
C
Chapter IV
D
Chapter V
Question 73
Federal board of revenue may demand _____________ in special notification in the official gazette.
A
Final return
B
Monthly return
C
Special return
D
NOT
Question 74
Chapter IV of sales tax act deals with__________________________?
A
Book Keeping and Invoicing Requirements
B
Returns
C
Registration
D
Recovery of arrears
Question 75
The board shall place all the notification regarding exemption before___________________?
A
President of Pakistan
B
Prime minister of Pakistan
C
Commissioner inland revenue appeal
D
National assembly
Question 76
Chapter 5 of the sales tax act, 1990 deals with _________________ ?
A
Recovery of tax
B
Scope and payment of tax
C
Registration
D
Returns
E
Book keeping and invoicing requirements
Question 77
Section 7A of Sales Tax Act, 1990 talks about_________________?
A
Adjustable Input Tax
B
Tax Credit
C
Levy and collection of tax on specified goods on value addition
D
AOT
Question 78
Time and manner of payment in sales tax act 1990 is explained in ___________ section?
A
5
B
5A
C
6
D
6A
Question 79
Section 25AA deals with_________________________?
A
Return
B
Access to record and documents
C
Drawing of sample
D
Transaction between associates
Question 80
Return in sales tax act, 1990 is discussed in which of the following section___________?
A
22
B
23
C
25
D
26
Question 81
Return in sales tax act, 1990 may be________________________?
A
Monthly
B
Quarterly
C
Annual
D
AOT
Question 82
Section 9 of sales tax act talks about_____________________?
A
Debit and Credit Note
B
Adjustable Input Tax
C
Refund of Input Tax
D
NOT
Question 83
There are _________________________ chapters in the Sales Tax Act, 1990?
A
13
B
11
C
10
D
7
Question 84
____________ in a year access of record and documents can be audited by the inland revenue service?
A
Once
B
Twice
C
Thrice
D
NOT
Question 85
Section________ discusses about the determination of tax liability?
A
6
B
5
C
7
D
4
Question 86
Tax credit not allowed is discussed in which section of the sales tax act?
A
Section 7
B
Section 8
C
Section 6
D
Section 5
Question 87
The section two of sales tax act, 1990 tells about____________?
A
Title of the act
B
Definitions
C
Scope of tax
D
Zero rating
Question 88
According to sales tax act, 1990 __________________ comes under directorate?
A
Director general, directors
B
Additional director, Deputy directors
C
Assistant director, Other revenue officers
D
AOT
Question 89
Goods discussed in ____________ Schedule of Sales Tax Act, 1990 shall be charged at the rate of 0%.
A
3rd
B
4th
C
5th
D
8th
Question 90
________________ may take immediate actions and exempt sales tax under the circumstances like national security, natural disaster, national food security in emergency situation and implementation of bilateral and multilateral agreements.
A
Commissioner inland revenue
B
Commissioner inland revenue appeal
C
Board
D
Federal government
Question 91
Section 10 of sales tax act explains about_____________?
A
Debit and credit note
B
Tax credit not allowed
C
Exemption
D
Refund of input tax
Question 92
Section 7 of sales tax act 1990, tells about _____________________ ?
A
Change in the rate of tax
B
Time and manner of payment
C
Determination of tax liability
D
NOT
Question 93
Access to record and documents is discussed in which section of the sales tax act?
A
24
B
22
C
23
D
25
Question 94
Chapter 6 of sales tax act deals with_________________________________?
A
Appointment of officer of sales tax and their powers
B
Return
C
Scope and payment of tax
D
NOT
Question 95
Section 28 of sales tax act, 1990 deals with ___________________ ?
A
Special return
B
Final return
C
Monthly return
D
Return
Question 96
Retention of record is discussed in which of the following section sales tax act, 1990?
A
Section 24
B
Section 22
C
Section 21
D
Section 25A
Question 97
Appointment of officer of sales tax and their powers are discussed which chapter of sales tax act, 1990?
A
Chapter 3
B
Chapter 4
C
Chapter 5
D
Chapter 6
Question 98
Refund of input tax is possible only in the condition of ____________________?
A
Zero rated local supplies
B
Export
C
both a and b
D
NOT
Question 99
Section 13 of sales tax act, 1990 deals with______________________?
A
Registration
B
Exemption
C
Assessment of tax
D
Adjustable input tax
Question 100
Goods mentioned in the 5th Schedule of Sales Tax Act, 1990 are charged at_________________?
A
15%
B
17%
C
0%
D
NOT
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