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