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