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 |
Time of supply | |
Time of purchase | |
Both a and b | |
NOT |
Question 2 |
6 days | |
6 months | |
5 years | |
6 years |
Question 3 |
5 | |
5A | |
6 | |
6A |
Question 4 |
Appointment of officer of sales tax and their powers | |
Return | |
Scope and payment of tax | |
NOT |
Question 5 |
Section 4 | |
Section 7 | |
Section 5A | |
Section 5 |
Question 6 |
Recovery of tax | |
Scope and payment of tax | |
Registration | |
Returns | |
Book keeping and invoicing requirements |
Question 7 |
Record | |
Tax Invoice | |
Registration | |
NOT |
Question 8 |
Debit and credit note | |
Tax credit not allowed | |
Exemption | |
Refund of input tax |
Question 9 |
Section 3 | |
Section 4 | |
Section 2 | |
Section 3A |
Question 10 |
100% | |
95% | |
90% | |
NOT |
Question 11 |
One | |
Two | |
Three | |
Six |
Question 12 |
Return | |
Special return | |
Appointment of authorities | |
NOT |
Question 13 |
Tax credit not allowed | |
Change in the rate of tax | |
Scope of tax | |
AOT |
Question 14 |
Exemption | |
Registration | |
Returns | |
Scope and payment of tax |
Question 15 |
Change in the rate of tax | |
Time and manner of payment | |
Determination of tax liability | |
NOT |
Question 16 |
Return | |
Access to record and documents | |
Drawing of sample | |
Transaction between associates |
Question 17 |
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 18 |
7A | |
8 | |
8B | |
10 |
Question 19 |
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 20 |
2 | |
3 | |
3A | |
3B |
Question 21 |
2 | |
3 | |
5 | |
4 |
Question 22 |
Tax invoice | |
Electricity bill | |
Debit and credit note | |
NOT |
Question 23 |
Section 9 | |
Section 10 | |
Section 8 | |
Section 7 |
Question 24 |
7 | |
15 | |
30 | |
45 |
Question 25 |
Recovery of tax not levied | |
Short levied | |
Erroneously refunded | |
AOT |
Question 26 |
14 | |
16 | |
22 | |
21 |
Question 27 |
3rd | |
4th | |
5th | |
8th |
Question 28 |
Federal government | |
Assistance commissioner | |
Commissioner | |
NOT |
Question 29 |
Scope of Tax | |
Collection of excess sales tax | |
Default surcharge | |
Zero rating |
Question 30 |
Record | |
Power to summon person | |
Retention of record | |
Delayed refund |
Question 31 |
Title of the act | |
Definitions | |
Scope of tax | |
Zero rating |
Question 32 |
Chapter I | |
Chapter II | |
Chapter III | |
Chapter X |
Question 33 |
Federal government | |
Provincial government | |
Inspector inland revenue officer | |
Commissioner |
Question 34 |
Once | |
Twice | |
Thrice | |
NOT |
Question 35 |
Final return | |
Monthly return | |
Special return | |
NOT |
Question 36 |
24 | |
22 | |
23 | |
25 |
Question 37 |
26 | |
26AB | |
27 | |
28 |
Question 38 |
Section 24 | |
Section 22 | |
Section 21 | |
Section 25A |
Question 39 |
Special return | |
Final return | |
Monthly return | |
Return |
Question 40 |
Zero rated local supplies | |
Export | |
both a and b | |
NOT |
Question 41 |
Police man | |
bureaucrat | |
Already registered under Federal Excise Act, 2005 | |
NOT |
Question 42 |
Director general, directors | |
Additional director, Deputy directors | |
Assistant director, Other revenue officers | |
AOT |
Question 43 |
Draw a sample | |
Custody | |
Both a and b | |
NOT |
Question 44 |
25A | |
25AA | |
25 | |
NOT |
Question 45 |
49 | |
76 | |
230 | |
130 |
Question 46 |
Return | |
Special return | |
Final return | |
AOT |
Question 47 |
Inspector inland revenue | |
Commissioner appeal | |
Provincial government | |
Federal minister in charge |
Question 48 |
Absence from Pakistan | |
Sickness | |
Any logical reason | |
AOT |
Question 49 |
Section 3A | |
Section 8A | |
Section 2 | |
NOT |
Question 50 |
Chapter III | |
Chapter IV | |
Chapter V | |
Chapter VI |
Question 51 |
26 | |
26AB | |
27 | |
28 |
Question 52 |
22 | |
23 | |
25 | |
26 |
Question 53 |
26 | |
26AB | |
28 | |
29 |
Question 54 |
without notice | |
After show cause notice | |
Both a and b | |
NOT |
Question 55 |
Extension of time in return | |
Return deemed to have been made | |
Special return | |
NOT |
Question 56 |
Section 22 | |
Section 21A | |
Section 23 | |
NOT |
Question 57 |
23 | |
26 | |
27 | |
28 |
Question 58 |
Scope of tax | |
Definitions | |
Default surcharge | |
Penalties |
Question 59 |
29 | |
30 | |
26A | |
26AB |
Question 60 |
Debit and Credit Note | |
Adjustable Input Tax | |
Refund of Input Tax | |
NOT |
Question 61 |
Chapter III | |
Chapter II | |
Chapter IV | |
Chapter V |
Question 62 |
Change in the rate of tax | |
Zero rating | |
Determination of tax liability | |
Time and manner of payment |
Question 63 |
Federal government | |
Provincial government | |
Chief of commissioner ILR | |
NOT |
Question 64 |
Commissioner inland revenue | |
Commissioner inland revenue appeal | |
Board | |
Federal government |
Question 65 |
De-registration | |
Blacklisting | |
Suspension of registration | |
AOT |
Question 66 |
Chapter 3 | |
Chapter 4 | |
Chapter 5 | |
Chapter 6 |
Question 67 |
11 | |
10B | |
11A | |
11C |
Question 68 |
After notice | |
After show cause notice | |
Without notice | |
NOT |
Question 69 |
Blacklisted | |
suspension of registration | |
both a and b | |
NOT |
Question 70 |
Section 7 | |
Section 13 | |
Section 14 | |
NOT |
Question 71 |
CNIC | |
NTN | |
Both a and b | |
Either a or b |
Question 72 |
Manufacturer, retailer | |
Importer, exporter | |
Wholesaler, dealer, distributer | |
AOT |
Question 73 |
Registration | |
Exemption | |
Assessment of tax | |
Adjustable input tax |
Question 74 |
15 | |
16 | |
17 | |
18 | |
AOT |
Question 75 |
Book Keeping and Invoicing Requirements | |
Returns | |
Registration | |
Recovery of arrears |
Question 76 |
Inspector of Inland Revenue | |
Board | |
Both a and b | |
NOT |
Question 77 |
0% | |
17% | |
15% | |
19% |
Question 78 |
Active taxpayer list | |
registration | |
Additional dispute resolution | |
Record |
Question 79 |
President of Pakistan | |
Prime minister of Pakistan | |
Commissioner inland revenue appeal | |
National assembly |
Question 80 |
16 | |
13 | |
14 | |
NOT |
Question 81 |
Special return | |
Monthly return | |
Final return | |
AOT |
Question 82 |
Monthly | |
Quarterly | |
Annual | |
AOT |
Question 83 |
Rs.10000 | |
Rs.50000 | |
Rs.100000 | |
NOT |
Question 84 |
6 | |
5 | |
7 | |
4 |
Question 85 |
Preliminary | |
Registration | |
Scope and Payment of Tax | |
NOT |
Question 86 |
Section 7 | |
Section 8 | |
Section 6 | |
Section 5 |
Question 87 |
13 | |
11 | |
10 | |
7 |
Question 88 |
15 | |
60 | |
7 | |
30 |
Question 89 |
Recovery of Tax | |
Return | |
Record | |
De-registration |
Question 90 |
Access to Record and documents | |
Retention of record | |
Tax Invoice | |
Record |
Question 91 |
Federal government | |
Provincial government | |
Commissioner | |
NOT |
Question 92 |
Drawing of sample | |
Record | |
Access tp record and documents | |
NOT |
Question 93 |
Adjustable Input Tax | |
Tax Credit | |
Levy and collection of tax on specified goods on value addition | |
AOT |
Question 94 |
8 | |
7B | |
8A | |
8B |
Question 95 |
Section 10 | |
Section 8B | |
Section 11 | |
Section 7A |
Question 96 |
Federal board of revenue | |
Federal government | |
Provincial government | |
NOT |
Question 97 |
15% | |
17% | |
0% | |
NOT |
Question 98 |
Recovery of tax | |
Record | |
Return | |
NOT |
Question 99 |
Section 7 | |
Section 3 | |
Section 8 | |
Section 11A |
Question 100 |
4 | |
5 | |
8 | |
3 |
Part Two Of MCQs of Sales Tax Act, 1990
Question 1 |
14 | |
42 | |
48 | |
45B |
Question 2 |
57 | |
56C | |
56B | |
NOT |
Question 3 |
41A | |
49A | |
49 | |
AOT |
Question 4 |
49 | |
49A | |
50 | |
NOT |
Question 5 |
52 | |
51 | |
50 | |
49A |
Question 6 |
Chapter 3 | |
Chapter 5 | |
Chapter 7 | |
Chapter 9 |
Question 7 |
Rs. 2500 | |
Rs. 5000 | |
Rs. 1000 | |
100 |
Question 8 |
Import goods but not consume from one country | |
Export it in other country | |
Both a and b | |
NOT |
Question 9 |
Board | |
President of board | |
Additional commissioner inland revenue | |
AOT |
Question 10 |
45B | |
38 | |
45A | |
AOT |
Question 11 |
Confirm | |
Vary | |
Alter | |
Set aside | |
AOT |
Question 12 |
7 | |
14 | |
15 | |
30 |
Question 13 |
Federal government | |
Provincial government | |
Commissioner | |
AOT |
Question 14 |
51 | |
53 | |
54 | |
55 |
Question 15 |
Inspector inland revenue officer | |
FIA inspector | |
Federal excise inspector | |
Assistant commissioner inland revenue |
Question 16 |
Recovery of arrears | |
Miscellaneous | |
Return | |
NOT |
Question 17 |
7 | |
15 | |
30 | |
60 |
Question 18 |
1 | |
3 | |
6 | |
12 |
Question 19 |
Section 29A | |
Section 30A | |
Section 30 | |
Section 31 |
Question 20 |
Any taxpayer | |
Officer inland revenue not below the rank of Additional commissioner | |
Both a and b | |
NOT |
Question 21 |
A police man | |
A liquidator | |
A session judge | |
NOT |
Question 22 |
56 | |
56A | |
56B | |
NOT |
Question 23 |
Additional commissioner inland revenue | |
Deputy commissioner inland revenue | |
Both a and b | |
NOT |
Question 24 |
120 | |
90 | |
6 months | |
NOT |
Question 25 |
8 | |
34 | |
32 | |
NOT |
Question 26 |
Delegation of power | |
Searches under warrant | |
Recovery of tax | |
NOT |
Question 27 |
Section 33 | |
Section 32 | |
Section 31 | |
Section 30 |
Question 28 |
7 | |
8 | |
9 | |
5 |
Question 29 |
Appeal | |
Reference | |
Revision | |
NOT |
Question 30 |
1 year | |
2 years | |
5 years | |
1 month |
Question 31 |
45A | |
45B | |
46 | |
47 |
Question 32 |
Federal board of revenue | |
Federal government | |
Provincial government | |
AOT |
Question 33 |
Liquidator | |
Return | |
Recovery of arrear | |
NOT |
Question 34 |
Federal government | |
Provincial government | |
Federal board of revenue | |
AOT |
Question 35 |
45B | |
45C | |
46 | |
46C |
Question 36 |
15 | |
30 | |
90 | |
120 |
Question 37 |
50 | |
50A | |
51 | |
NOT |
Question 38 |
Tax proceedings | |
Civil proceedings | |
Criminal proceedings | |
AOT |
Question 39 |
Section 61 | |
Section 62 | |
Section 58 | |
Section 72 |
Question 40 |
Appeals | |
Return | |
Recovery of arrears | |
NOT |
Question 41 |
50 | |
50A | |
51 | |
NOT |
Question 42 |
Estate in bankruptcy | |
Estate of deceased person | |
Removal of difficulties | |
NOT |
Question 43 |
Returns | |
Appeals | |
Recovery of arrears of tax | |
Power to make rules |
Question 44 |
Refund | |
Record | |
Retention of record and documents | |
Default surcharge |
Question 45 |
30 | |
45 | |
60 | |
120 |
Question 46 |
Power | |
Delegation of power | |
Audit by special audit panels | |
NOT |
Question 47 |
Guardian | |
Manager | |
Both a and b | |
NOT |
Question 48 |
Sales tax department | |
A person | |
Company | |
Association | |
All three b, c, and d |
Question 49 |
59 | |
62 | |
61 | |
NOT |
Question 50 |
Unregistered person | |
Registered person | |
Both a and b | |
NOT |
Question 51 |
53 | |
52 | |
54 | |
AOT |
Question 52 |
05% | |
10% | |
12% | |
17% |
Question 53 |
50A | |
50 | |
49A | |
49 |
Question 54 |
56 | |
55 | |
54 | |
53 |
Question 55 |
Special judge | |
Magistrate | |
Federal government | |
NOT |
Question 56 |
59 | |
60 | |
61 | |
NOT |
Question 57 |
Appeals | |
Appellate tribunal | |
Reference to high court | |
AOT |
Question 58 |
31 | |
33 | |
34 | |
34A |
Question 59 |
Report in writing | |
Receiving complaint | |
Upon his own knowledge | |
AOT |
Question 60 |
Sales of taxable activity | |
Transfer of ownership | |
Both a and b | |
NOT |
Question 61 |
56B | |
56 | |
56C | |
NOT |
Question 62 |
Directorate general internal audit | |
Directorate general intelligence and investigation | |
Directorate general of valuation | |
Directorate general of training and research |
Question 63 |
Section 30C | |
Section 30D | |
Section 30DD | |
Section 30DDD |
Question 64 |
Section 38 | |
Section 37C | |
38A | |
NOT |
Question 65 |
55 | |
54 | |
53 | |
52 |
Question 66 |
33 | |
33A | |
37 | |
37A |
Question 67 |
Board | |
Any officer authorized by the board | |
Either of one | |
NOT |
Question 68 |
Section 30A | |
Section 30D | |
Section 30DD | |
Section 30DDD |
Question 69 |
Power | |
Delegation of powers | |
Exemption from penalty and default surcharge | |
AOT |
Question 70 |
30A | |
30 | |
30B | |
29C |
Question 71 |
Power and functions of directorate | |
Powers | |
Appointment of authorities | |
AOT |
Question 72 |
Commissioner | |
Federal board of revenue | |
Federal government | |
both a and b |
Question 73 |
12% per month | |
12% per annum | |
17% per month | |
NOT |
Question 74 |
Sales tax department | |
Additional commissioner | |
Inspector inland revenue officer | |
AOT |
Question 75 |
30 | |
31 | |
32 | |
AOT |
Question 76 |
45B | |
46 | |
47 | |
45A |
Question 77 |
37B | |
37C | |
37D | |
NOT |
Question 78 |
Directorate general of training and research | |
Directorate general internal audit | |
Directorate general valuation | |
NOT |
Question 79 |
Estate of deceased person | |
Estate in bankruptcy | |
Remove difficulties | |
NOT |
Question 80 |
Return | |
Appointment of authorities | |
Delegation of powers | |
Offences and penalties |
Question 81 |
30 | |
60 | |
90 | |
AOT |
Question 82 |
1 | |
2 | |
5 | |
6 |
Question 83 |
Additional commissioner inland revenue | |
Deputy commissioner inland revenue | |
both a and b | |
NOT |
Question 84 |
7 | |
6 | |
8 | |
5 |
Question 85 |
Additional commissioner | |
Deputy commissioner | |
Assistant commissioner | |
NOT |
Question 86 |
31 | |
30E | |
32 | |
30DD |
Question 87 |
bought from registered person | |
A proper invoice | |
bought stock not more than 30 days before registration | |
AOT |
Question 88 |
Scope and payment of tax | |
Returns | |
Offences and penalties | |
Appeals |
Question 89 |
7 | |
15 | |
30 | |
60 |
Question 90 |
32 | |
30DD | |
33A | |
30DDD |
Question 91 |
7 | |
9 | |
10 | |
6 |
Question 92 |
Federal government | |
Provincial government | |
Federal board of revenue | |
AOT |
Question 93 |
Active | |
Pending | |
Both a and b | |
NOT |
Question 94 |
52A | |
52 | |
51 | |
51A |
Question 95 |
2% per annum | |
2% per month | |
12% per annum | |
12% per month |
Question 96 |
Rs.2500 | |
Rs.1000 | |
Rs.5000 | |
NOT |
Question 97 |
59 | |
60 | |
61 | |
62 |
Question 98 |
Registered person | |
unregistered person | |
both a and b | |
NOT |
Question 99 |
Appointment of officers | |
Book keeping and invoicing requirements | |
Registration | |
Offences and penalties |
Question 100 |
Currently session judge | |
Has been a session judge | |
Both a and b | |
NOT |
Part 3 of MCQs of Sales Tax Act, 1990
Question 1 |
200 rupees | |
100 rupees | |
500 rupees | |
1200 rupees |
Question 2 |
Inspector inland revenue officer | |
Federal government | |
Assistant commissioner | |
NOT |
Question 3 |
64 | |
65 | |
67 | |
68 |
Question 4 |
64 | |
65 | |
61 | |
60 |
Question 5 |
69 | |
70 | |
68 | |
66 |
Question 6 |
71 | |
72 | |
73 | |
NOT |
Question 7 |
66 | |
65 | |
64 | |
63 |
Question 8 |
73 | |
75 | |
59 | |
NOT |
Question 9 |
72 | |
74 | |
76 | |
75 |
Question 10 |
62 | |
63 | |
64 | |
65 |
Question 11 |
69 | |
70 | |
71 | |
72 |
Question 12 |
63 | |
64 | |
66 | |
67 |
Question 13 |
62 | |
63 | |
64 | |
59 |
Question 14 |
72 | |
74 | |
76 | |
NOT |
Question 15 |
69 | |
71 | |
72 | |
73 |
Question 16 |
Refund | |
Delayed refund | |
Both a and b | |
NOT |
Question 17 |
1 year | |
2 year | |
5 year | |
NOT |