MCQs of Sales Tax Act 1990

How much % of share a partner or shareholder possess to pay the tax if a private company winds up?

Offences and penalties are discussed in which chapter of sales tax act, 1990?

According to sales tax act, 1990, who may appoint special judge ?

Any officer other than ____________________ can file an appeal to commissioner appeal.

A person who is appointed by the court for the company or industry that is about to close its complete setup. He is _________?

According to section 37C of sales tax act, 1990, who can be appointed as special judge?

Section 49 of sales tax act, 1990 deals with _________________ ?

Which of the following section discusses about the criminal proceeding against authority and persons?

______________ has power to make rule according to section 50 of sales tax act, 1990.

Section 45B of sales tax act defines ________________?

A person can drawback 7-8 part of the tax he paid while importing goods. It is discussed under section ________ of sales tax act, 1990.

Any person including the officer of inland revenue (not below the rank of additional commissioner) may file an appeal to appellate tribunal against the decision taken under commissioner inland revenue appeal within ____________ days of the decision date.

Commissioner appeal may extend _____ days the decision for any appeal.

With the approval of ____________________ , the chief commissioner may empower the subordinate officer to exercise the power of commissioner, additional commissioner, and deputy commissioner inland revenue officer?

___________________ may file an appeal to commissioner appeal?

According to which section of sales tax act, 1990 the officer inland revenue may summon a person to give evidence and produce documents?

According to ________ section of sales tax act 1990, a person can deliver certain goods without payment of tax?

E-intermediaries are appointed to pay taxes of those registered people who are unable to pay tax electronically. It is explained in section ________ of sales tax act , 1990.

Appeals in sales tax act, 1990 is discussed in chapter _________________ ?

No suit, prosecution or other legal proceeding shall lie against the federal government or any public servant in respect of any order passed in good faith under this act. This is discussed in ___________ section of sales tax act?

Section 33 of sales tax act deals with ___________________ ?

Any officer of inland revenue may exercise any of the powers of a/an _____________________________ ?

Miscellaneous is the _________ chapter in sales tax act, 1990?

Board may prescribe to maintain the date of taxable activity through computerized system under section____________ of sales tax act, 1990.

An aggrieved person or officer inland revenue (not below additional commissioner) may file a reference to high court against the decision of the appellate tribunal within _____days of the decision announced.

Appellate tribunal has ______________  to give its decision against the appeal submitted to it.

Section 49A of sales tax act, 1990 discusses about___________?

Agreement for the exchange of information is discussed under section ___________ of sales tax act, 1990?

Directorate general of input output co-efficient organization is discussed under __________ section of sales tax act, 1990?

Chapter 9 of sales tax act, 1990 deals with ________________ ?

The commissioner appeal has power to __________________ the decision?

Chapter 8 of sales tax act,1990 deals with__________________?

A person who is not satisfied with the decision of the appellate tribunal then he may file ___________ before the high court against the order passed by appellate tribunal under the section 47 of sales tax act, 1990.

Directorate of post clearance audit is discussed under which section of the sales tax act, 1990?

Estate in bankruptcy is discussed in which section of sales tax act, 1990?

Is it possible for an unregistered person to claim input tax on stock once he get registered? If yes, what conditions are required?

Section 48 of sales tax act discusses about _______________ ?

According to sales tax act, section 34A discusses about _______________ ?

An appeal to appellate tribunal is discussed in which section of the sales tax act, 1990?

Default surcharge in sales tax act 1990 is discussed in section ___________ ?

Offences and penalties are discussed in which section of the sales tax act, 1990?

No proceedings shall be conducted against an appeal which is already in _________ status under section 45B or 46 section.

Chapter 7 of sales tax act explains about ____________ ?

Any person other than sales tax department may file an appeal to commissioner appeal against a decision passed by inland revenue officer within ___________ days of the date of receipt of such decision or order.

According to the section 34 of sales tax act, the rate of default surcharge is ____________________ ?

An officer inland revenue shall also be competent to exercise all powers and discharge all duties conferred or impose upon any officer subordinate to him. It is discussed in which of the following section of sales tax act, 1990?

Section ___________ discusses about the power to make rules?

Delegation of power is discussed in which section of sales tax act, 1990?

`Prize scheme to promote tax culture is discussed in _______ section of sales tax act, 1990.

When a registered person sales a taxable activity to _________ then he needs to pay the tax.

If a person sales a taxable activity to ___________, then he need not pay the tax.

In which section of sales tax act, 1990 the directorate general internal audit is discussed?

Sales of taxable activity or transfer of ownership is discussed under section _______ of sales tax act, 1990?

After the appointment of a liquidator for any asset in Pakistan, the liquidator will give a written notice of their appointment within _______ days?

Which section of sales tax act, 1990 gives access to authorized officer for premises, stocks, accounts, and records?

Section 31 of sales tax act, 1990 deals with _________________ ?

46 section of sales tax act, 1990 deals with __________________ ?

Under section 33A which of the following proceedings may originated against authorities and persons?

The chief commissioner with the approval of board may empower ____________________________________ to exercise the power of commissioner Inland revenue?

If a registered person has arrears then the first charge on his property is payable tax. It is discussed in which section of the sales tax act, 1990?

If a person who commits tax fraud then he shall pay default surcharge at the rate of _____________ of tax evaded.

Section 53 of sales tax act, 1990 deals with _________________?

Cognizance of offences by special judge may be conducted in condition/conditions ________________ ?

Assistant commissioner inland revenue may exercise any of the power of _________________ ?

Revenue authority has power to rectify mistake according to the section __________ of sales tax act, 1990.

If a person import a good for his own consumption, but due to any defect he re-export that good. In this condition, he is allowed to drawback seventh-eitgth of the tax paid if he re-exported good within __________ of the date of importation.

_______ may arrest and prosecute according to the section 37A of sales tax act, 1990.

The deputy commissioner inland revenue or assistant commissioner inland revenue may exercise the power of ______________________ ?

___________ chapter of sales tax act, 1990 deals with the recovery of arrears?

Section 32 of sales tax act, 1990 deals with _____________ ?

According to section 48 of sales tax act, 1990, _________________ may write off the arrears if the arrears, default surcharge, penalty, or any amount cannot be recovered as discussed under this act.

A registered person who may in writing can authorize any person to represent him or appear on his behalf in appellate tribunal according to _______ of sales tax act?

Who may exempt the penalty and default surcharge___________________?

The removal of difficulties is discussed in ________ section of sales tax act, 1990?

Who can file an appeal against any order passed by commissioner inland revenue appeals?

A liquidator will inform in writing about his appointment within 14 days to ___________ ?

No suit, prosecution or other legal proceeding shall lie against the federal government or any public servant in respect of any order passed in good faith under this act. This is discussed in ___________ section of sales tax act?

Section 30D of sales tax act deals with ___________________ ?

An officer inland revenue may only go for search in document or evidence when he obtains a warrant from__________?

Commissioner appeal has _________ days to give a decision for any appeal.

Appeals in sales tax act comes under section____________?

The board may call for record within __________ years as discussed under section 45A of sales tax act, 1990 for examining the record of any departmental proceedings under this act.

Section 55 of sales tax act deals with _________________?

When an individual is under a legal disability then his representative would be ___________ according to section 58A of sales tax act, 1990.

The fee would be collected from the company when it applies an appeal against assessment is ________________ ?

Section 30C of sales tax act, 1990 discusses about __________________ ?

When a person can deliver certain goods without payment of tax?

Chapter 10 of sales tax act, 1990 deals with __________________ ?

Section 40 of sales tax act, 1990 discusses about______________?

Power of the board and commissioner to call for records are discussed under section __________________ of sales tax act, 1990?

Cognizance of offences by special judge is considered in which section of sales tax act, 1990?

The board has authority to ask repayment of tax on goods which were forgiven. It is discussed under ______ section of sales tax act, 1990?

Section 34 of sales tax act, 1990 defines _______________ ?

Exemption from penalty and default surcharge is discussed under which section of sales tax act, 1990?

Directorate general intelligence and investigation inland revenue is discussed under which of the following section of sales tax act, 1990?

An individual need to pay _________________ while applying an appeal against assessment.

Any notice, order or requisition required to be served through personal way, register post, manner prescribed in code of civil procedure or sent electronically. It is discussed under _______ section of sales tax act, 1990?

Once a liquidator notifies to commissioner about his appointment, then commissioner has ___________ months time to notify back to liquidator about the payable tax by the person.

Recovery of arrears of tax is explained under which section of the sales tax act, 1990?

In which section of sales tax act, 1990 the drawback allowable on re-export is discussed?