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MCQs of Sales Tax Act 1990

Atif Aziz
msqs of sales tax act 1990

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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Congratulations - you have completed MCQs of Sales Tax Act, 1990. You scored %%SCORE%% out of %%TOTAL%%. Your performance has been rated as %%RATING%%
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Question 1
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 2
______________ sections of sales tax act are omitted?
A
15
B
16
C
17
D
18
E
AOT
Question 3
____________ 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 4
Special return in sales tax act is defined under _______________ section?
A
26
B
26AB
C
27
D
28
Question 5
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 6
The input tax is adjustable up to ______________________?
A
100%
B
95%
C
90%
D
NOT
Question 7
Section________ discusses about the determination of tax liability?
A
6
B
5
C
7
D
4
Question 8
How many sections are given in Sales Tax Act, 1990?
A
49
B
76
C
230
D
130
Question 9
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 10
Goods mentioned in the 5th Schedule of Sales Tax Act, 1990 are charged at_________________?
A
15%
B
17%
C
0%
D
NOT
Question 11
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 12
Chapter II of the sales tax act deals with_____________________?
A
Preliminary
B
Registration
C
Scope and Payment of Tax
D
NOT
Question 13
Refund of input tax is discussed in section _____________ of sales tax act, 1990?
A
7A
B
8
C
8B
D
10
Question 14
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 15
Head of inland revenue is ______________________ ?
A
Federal government
B
Provincial government
C
Chief of commissioner ILR
D
NOT
Question 16
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 17
Record in sales tax act, 1990 is discussed in which of the following section?
A
14
B
16
C
22
D
21
Question 18
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 19
Chapter III of sales tax act, 1990 deals with__________________________?
A
Exemption
B
Registration
C
Returns
D
Scope and payment of tax
Question 20
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 21
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 22
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 23
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 24
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 25
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 26
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 27
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 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
Assessment of short paid amount would be claimed_____________________?
A
After notice
B
After show cause notice
C
Without notice
D
NOT
Question 30
Time and manner of payment in sales tax act 1990 is explained in ___________ section?
A
5
B
5A
C
6
D
6A
Question 31
Section 24 of sales tax act deals with ______________________ ?
A
Record
B
Power to summon person
C
Retention of record
D
Delayed refund
Question 32
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 33
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 34
Adjustable Input Tax is defined under _________________ section of Sales Tax Act, 1990?
A
8
B
7B
C
8A
D
8B
Question 35
Goods exported outside are charged at_________________________?
A
0%
B
17%
C
15%
D
19%
Question 36
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 37
Zero rating in Sales Tax Act, 1990 is discussed under which section?
A
4
B
5
C
8
D
3
Question 38
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 39
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 40
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 41
_______________ section of sales tax act discusses about exemption?
A
16
B
13
C
14
D
NOT
Question 42
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 43
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 44
Registration is discussed in which section of the sales tax act?
A
Section 7
B
Section 13
C
Section 14
D
NOT
Question 45
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 46
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 47
Chapter IV of sales tax act deals with__________________________?
A
Book Keeping and Invoicing Requirements
B
Returns
C
Registration
D
Recovery of arrears
Question 48
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 49
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 50
_________ 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 51
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 52
Section 23 of sales tax act, 1990 deals with_________?
A
Record
B
Tax Invoice
C
Registration
D
NOT
Question 53
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 54
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 55
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 56
Section 26 of sales tax act, 1990 deals with______________________?
A
Recovery of tax
B
Record
C
Return
D
NOT
Question 57
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 58
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 59
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 60
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 61
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 62
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 63
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 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
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 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
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 68
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 69
Return in sales tax act, 1990 is discussed in which of the following section___________?
A
22
B
23
C
25
D
26
Question 70
Section 25 A deals with _______________________ ?
A
Drawing of sample
B
Record
C
Access tp record and documents
D
NOT
Question 71
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 72
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 73
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 74
Section 13 of sales tax act, 1990 deals with______________________?
A
Registration
B
Exemption
C
Assessment of tax
D
Adjustable input tax
Question 75
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 76
Section 25AA deals with_________________________?
A
Return
B
Access to record and documents
C
Drawing of sample
D
Transaction between associates
Question 77
_______________________ of the following person can register themselves.
A
Manufacturer, retailer
B
Importer, exporter
C
Wholesaler, dealer, distributer
D
AOT
Question 78
There are _________________________ chapters in the Sales Tax Act, 1990?
A
13
B
11
C
10
D
7
Question 79
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 80
Section 22 of sales tax act,1990 deals with___________________?
A
Recovery of Tax
B
Return
C
Record
D
De-registration
Question 81
Section 30 of sales tax act explains about _______________ ?
A
Return
B
Special return
C
Appointment of authorities
D
NOT
Question 82
Section 21 of sales tax act, 1990 deals with ____________________ ?
A
Active taxpayer list
B
registration
C
Additional dispute resolution
D
Record
Question 83
Collection of excess sales tax are discussed in _________________ section of Sales Tax Act?
A
2
B
3
C
3A
D
3B
Question 84
Return in sales tax act, 1990 may be________________________?
A
Monthly
B
Quarterly
C
Annual
D
AOT
Question 85
Section 3 of Sales Tax Act talks about__________?
A
Scope of tax
B
Definitions
C
Default surcharge
D
Penalties
Question 86
________________ 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 87
Section 28 of sales tax act, 1990 deals with ___________________ ?
A
Special return
B
Final return
C
Monthly return
D
Return
Question 88
Section 21 of sales tax act, 1990 deals with_____________________?
A
De-registration
B
Blacklisting
C
Suspension of registration
D
AOT
Question 89
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 90
Transaction between associates is discussed under section __________ of sales tax act, 1990.
A
25A
B
25AA
C
25
D
NOT
Question 91
Appointment of authorities in sales tax act is discussed under which section _________ ?
A
29
B
30
C
26A
D
26AB
Question 92
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 93
Final return in sales tax act, 1990 is defined in the section __________________ ?
A
23
B
26
C
27
D
28
Question 94
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 95
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 96
Refund of input tax can be claimed in ________________ days?
A
7
B
15
C
30
D
45
Question 97
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 98
Section 27 of sales tax act, 1990 deals with___________________?
A
Return
B
Special return
C
Final return
D
AOT
Question 99
Access to record and documents is discussed in which section of the sales tax act?
A
24
B
22
C
23
D
25
Question 100
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
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Part Two Of MCQs of Sales Tax Act, 1990

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Congratulations - you have completed Part Two Of MCQs of Sales Tax Act, 1990. You scored %%SCORE%% out of %%TOTAL%%. Your performance has been rated as %%RATING%%
Your answers are highlighted below.
Question 1
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?
A
56
B
55
C
54
D
53
Question 2
Assistant commissioner inland revenue may exercise any of the power of _________________ ?
A
Additional commissioner inland revenue
B
Deputy commissioner inland revenue
C
both a and b
D
NOT
Question 3
Cognizance of offences by special judge may be conducted in condition/conditions ________________ ?
A
Report in writing
B
Receiving complaint
C
Upon his own knowledge
D
AOT
Question 4
46 section of sales tax act, 1990 deals with __________________ ?
A
45A
B
45B
C
46
D
47
Question 5
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
Board
B
Any officer authorized by the board
C
Either of one
D
NOT
Question 6
According to the section 34 of sales tax act, the rate of default surcharge is ____________________ ?
A
12% per month
B
12% per annum
C
17% per month
D
NOT
Question 7
Sales of taxable activity or transfer of ownership is discussed under section _______ of sales tax act, 1990?
A
41A
B
49A
C
49
D
AOT
Question 8
According to ________ section of sales tax act 1990, a person can deliver certain goods without payment of tax?
A
59
B
60
C
61
D
62
Question 9
The deputy commissioner inland revenue or assistant commissioner inland revenue may exercise the power of ______________________ ?
A
Board
B
President of board
C
Additional commissioner inland revenue
D
AOT
Question 10
According to sales tax act, 1990, who may appoint special judge ?
A
Federal board of revenue
B
Federal government
C
Provincial government
D
AOT
Question 11
Section 55 of sales tax act deals with _________________?
A
Estate in bankruptcy
B
Estate of deceased person
C
Removal of difficulties
D
NOT
Question 12
An individual need to pay _________________ while applying an appeal against assessment.
A
Rs.2500
B
Rs.1000
C
Rs.5000
D
NOT
Question 13
_______ may arrest and prosecute according to the section 37A of sales tax act, 1990.
A
Inspector inland revenue officer
B
FIA inspector
C
Federal excise inspector
D
Assistant commissioner inland revenue
Question 14
Who may exempt the penalty and default surcharge___________________?
A
Commissioner
B
Federal board of revenue
C
Federal government
D
both a and b
Question 15
Chapter 10 of sales tax act, 1990 deals with __________________ ?
A
Recovery of arrears
B
Miscellaneous
C
Return
D
NOT
Question 16
___________________ may file an appeal to commissioner appeal?
A
Sales tax department
B
A person
C
Company
D
Association
E
All three b, c, and d
Question 17
An officer inland revenue may only go for search in document or evidence when he obtains a warrant from__________?
A
Special judge
B
Magistrate
C
Federal government
D
NOT
Question 18
The chief commissioner with the approval of board may empower ____________________________________ to exercise the power of commissioner Inland revenue?
A
Additional commissioner inland revenue
B
Deputy commissioner inland revenue
C
Both a and b
D
NOT
Question 19
The commissioner appeal has power to __________________ the decision?
A
Confirm
B
Vary
C
Alter
D
Set aside
E
AOT
Question 20
Section 49A of sales tax act, 1990 discusses about___________?
A
Liquidator
B
Return
C
Recovery of arrear
D
NOT
Question 21
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.
A
1
B
2
C
5
D
6
Question 22
Commissioner appeal has _________ days to give a decision for any appeal.
A
15
B
30
C
90
D
120
Question 23
Directorate general intelligence and investigation inland revenue is discussed under which of the following section of sales tax act, 1990?
A
Section 29A
B
Section 30A
C
Section 30
D
Section 31
Question 24
If a person who commits tax fraud then he shall pay default surcharge at the rate of _____________ of tax evaded.
A
2% per annum
B
2% per month
C
12% per annum
D
12% per month
Question 25
According to which section of sales tax act, 1990 the officer inland revenue may summon a person to give evidence and produce documents?
A
33
B
33A
C
37
D
37A
Question 26
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.
A
30
B
60
C
90
D
AOT
Question 27
Section 33 of sales tax act deals with ___________________ ?
A
Return
B
Appointment of authorities
C
Delegation of powers
D
Offences and penalties
Question 28
___________ chapter of sales tax act, 1990 deals with the recovery of arrears?
A
7
B
8
C
9
D
5
Question 29
The board has authority to ask repayment of tax on goods which were forgiven. It is discussed under ______ section of sales tax act, 1990?
A
59
B
60
C
61
D
NOT
Question 30
After the appointment of a liquidator for any asset in Pakistan, the liquidator will give a written notice of their appointment within _______ days?
A
7
B
14
C
15
D
30
Question 31
Section 31 of sales tax act, 1990 deals with _________________ ?
A
Power and functions of directorate
B
Powers
C
Appointment of authorities
D
AOT
Question 32
Section 45B of sales tax act defines ________________?
A
Appeals
B
Appellate tribunal
C
Reference to high court
D
AOT
Question 33
Section 49 of sales tax act, 1990 deals with _________________ ?
A
Sales of taxable activity
B
Transfer of ownership
C
Both a and b
D
NOT
Question 34
Recovery of arrears of tax is explained under which section of the sales tax act, 1990?
A
14
B
42
C
48
D
45B
Question 35
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?
A
31
B
30E
C
32
D
30DD
Question 36
Any officer other than ____________________ can file an appeal to commissioner appeal.
A
Sales tax department
B
Additional commissioner
C
Inspector inland revenue officer
D
AOT
Question 37
Appeals in sales tax act, 1990 is discussed in chapter _________________ ?
A
7
B
6
C
8
D
5
Question 38
Board may prescribe to maintain the date of taxable activity through computerized system under section____________ of sales tax act, 1990.
A
50A
B
50
C
49A
D
49
Question 39
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?
A
50
B
50A
C
51
D
NOT
Question 40
According to sales tax act, section 34A discusses about _______________ ?
A
Power
B
Delegation of powers
C
Exemption from penalty and default surcharge
D
AOT
Question 41
Under section 33A which of the following proceedings may originated against authorities and persons?
A
Tax proceedings
B
Civil proceedings
C
Criminal proceedings
D
AOT
Question 42
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.
A
1 year
B
2 years
C
5 years
D
1 month
Question 43
When a registered person sales a taxable activity to _________ then he needs to pay the tax.
A
Registered person
B
unregistered person
C
both a and b
D
NOT
Question 44
Appellate tribunal has ______________  to give its decision against the appeal submitted to it.
A
120
B
90
C
6 months
D
NOT
Question 45
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.
A
52A
B
52
C
51
D
51A
Question 46
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.
A
7
B
15
C
30
D
60
Question 47
If a person sales a taxable activity to ___________, then he need not pay the tax.
A
Unregistered person
B
Registered person
C
Both a and b
D
NOT
Question 48
Appeals in sales tax act comes under section____________?
A
45B
B
38
C
45A
D
AOT
Question 49
Agreement for the exchange of information is discussed under section ___________ of sales tax act, 1990?
A
56
B
56A
C
56B
D
NOT
Question 50
Is it possible for an unregistered person to claim input tax on stock once he get registered? If yes, what conditions are required?
A
bought from registered person
B
A proper invoice
C
bought stock not more than 30 days before registration
D
AOT
Question 51
Delegation of power is discussed in which section of sales tax act, 1990?
A
30
B
31
C
32
D
AOT
Question 52
The fee would be collected from the company when it applies an appeal against assessment is ________________ ?
A
Rs. 2500
B
Rs. 5000
C
Rs. 1000
D
100
Question 53
Power of the board and commissioner to call for records are discussed under section __________________ of sales tax act, 1990?
A
45B
B
46
C
47
D
45A
Question 54
______________ has power to make rule according to section 50 of sales tax act, 1990.
A
Federal government
B
Provincial government
C
Federal board of revenue
D
AOT
Question 55
Offences and penalties are discussed in which section of the sales tax act, 1990?
A
Section 33
B
Section 32
C
Section 31
D
Section 30
Question 56
Which section of sales tax act, 1990 gives access to authorized officer for premises, stocks, accounts, and records?
A
Section 38
B
Section 37C
C
38A
D
NOT
Question 57
Section 30C of sales tax act, 1990 discusses about __________________ ?
A
Directorate general of training and research
B
Directorate general internal audit
C
Directorate general valuation
D
NOT
Question 58
Chapter 8 of sales tax act,1990 deals with__________________?
A
Scope and payment of tax
B
Returns
C
Offences and penalties
D
Appeals
Question 59
How much % of share a partner or shareholder possess to pay the tax if a private company winds up?
A
05%
B
10%
C
12%
D
17%
Question 60
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.
A
7
B
15
C
30
D
60
Question 61
No proceedings shall be conducted against an appeal which is already in _________ status under section 45B or 46 section.
A
Active
B
Pending
C
Both a and b
D
NOT
Question 62
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?
A
Federal government
B
Provincial government
C
Federal board of revenue
D
AOT
Question 63
Section 32 of sales tax act, 1990 deals with _____________ ?
A
Power
B
Delegation of power
C
Audit by special audit panels
D
NOT
Question 64
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?
A
53
B
52
C
54
D
AOT
Question 65
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.
A
1
B
3
C
6
D
12
Question 66
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.
A
59
B
62
C
61
D
NOT
Question 67
`Prize scheme to promote tax culture is discussed in _______ section of sales tax act, 1990.
A
56B
B
56
C
56C
D
NOT
Question 68
Any officer of inland revenue may exercise any of the powers of a/an _____________________________ ?
A
Additional commissioner
B
Deputy commissioner
C
Assistant commissioner
D
NOT
Question 69
Commissioner appeal may extend _____ days the decision for any appeal.
A
30
B
45
C
60
D
120
Question 70
In which section of sales tax act, 1990 the directorate general internal audit is discussed?
A
30A
B
30
C
30B
D
29C
Question 71
Revenue authority has power to rectify mistake according to the section __________ of sales tax act, 1990.
A
57
B
56C
C
56B
D
NOT
Question 72
Directorate of post clearance audit is discussed under which section of the sales tax act, 1990?
A
Section 30A
B
Section 30D
C
Section 30DD
D
Section 30DDD
Question 73
Miscellaneous is the _________ chapter in sales tax act, 1990?
A
7
B
9
C
10
D
6
Question 74
Section 34 of sales tax act, 1990 defines _______________ ?
A
Refund
B
Record
C
Retention of record and documents
D
Default surcharge
Question 75
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?
A
50
B
50A
C
51
D
NOT
Question 76
Section 53 of sales tax act, 1990 deals with _________________?
A
Estate of deceased person
B
Estate in bankruptcy
C
Remove difficulties
D
NOT
Question 77
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.
A
Appeal
B
Reference
C
Revision
D
NOT
Question 78
An appeal to appellate tribunal is discussed in which section of the sales tax act, 1990?
A
45B
B
45C
C
46
D
46C
Question 79
Chapter 9 of sales tax act, 1990 deals with ________________ ?
A
Appeals
B
Return
C
Recovery of arrears
D
NOT
Question 80
Section 40 of sales tax act, 1990 discusses about______________?
A
Delegation of power
B
Searches under warrant
C
Recovery of tax
D
NOT
Question 81
Section ___________ discusses about the power to make rules?
A
49
B
49A
C
50
D
NOT
Question 82
Offences and penalties are discussed in which chapter of sales tax act, 1990?
A
Chapter 3
B
Chapter 5
C
Chapter 7
D
Chapter 9
Question 83
Estate in bankruptcy is discussed in which section of sales tax act, 1990?
A
51
B
53
C
54
D
55
Question 84
Which of the following section discusses about the criminal proceeding against authority and persons?
A
32
B
30DD
C
33A
D
30DDD
Question 85
Default surcharge in sales tax act 1990 is discussed in section ___________ ?
A
8
B
34
C
32
D
NOT
Question 86
A liquidator will inform in writing about his appointment within 14 days to ___________ ?
A
Federal government
B
Provincial government
C
Commissioner
D
AOT
Question 87
When an individual is under a legal disability then his representative would be ___________ according to section 58A of sales tax act, 1990.
A
Guardian
B
Manager
C
Both a and b
D
NOT
Question 88
Cognizance of offences by special judge is considered in which section of sales tax act, 1990?
A
37B
B
37C
C
37D
D
NOT
Question 89
Section 30D of sales tax act deals with ___________________ ?
A
Directorate general internal audit
B
Directorate general intelligence and investigation
C
Directorate general of valuation
D
Directorate general of training and research
Question 90
Chapter 7 of sales tax act explains about ____________ ?
A
Appointment of officers
B
Book keeping and invoicing requirements
C
Registration
D
Offences and penalties
Question 91
Directorate general of input output co-efficient organization is discussed under __________ section of sales tax act, 1990?
A
Section 30C
B
Section 30D
C
Section 30DD
D
Section 30DDD
Question 92
According to section 37C of sales tax act, 1990, who can be appointed as special judge?
A
Currently session judge
B
Has been a session judge
C
Both a and b
D
NOT
Question 93
Who can file an appeal against any order passed by commissioner inland revenue appeals?
A
Any taxpayer
B
Officer inland revenue not below the rank of Additional commissioner
C
Both a and b
D
NOT
Question 94
When a person can deliver certain goods without payment of tax?
A
Import goods but not consume from one country
B
Export it in other country
C
Both a and b
D
NOT
Question 95
The removal of difficulties is discussed in ________ section of sales tax act, 1990?
A
55
B
54
C
53
D
52
Question 96
In which section of sales tax act, 1990 the drawback allowable on re-export is discussed?
A
Section 61
B
Section 62
C
Section 58
D
Section 72
Question 97
Section 48 of sales tax act discusses about _______________ ?
A
Returns
B
Appeals
C
Recovery of arrears of tax
D
Power to make rules
Question 98
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?
A
52
B
51
C
50
D
49A
Question 99
A person who is appointed by the court for the company or industry that is about to close its complete setup. He is _________?
A
A police man
B
A liquidator
C
A session judge
D
NOT
Question 100
Exemption from penalty and default surcharge is discussed under which section of sales tax act, 1990?
A
31
B
33
C
34
D
34A
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Part 3 of MCQs of Sales Tax Act, 1990

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Question 1
Under which section of sales tax act, the custom act is applicable to sales tax?
A
73
B
75
C
59
D
NOT
Question 2
Under which section of sales tax act the board with the approval of federal minister in charge can impose fee and service charges?
A
72
B
74
C
76
D
75
Question 3
When a person is unable to pay tax on time and he shows a logical reason, then board has authority to condon it under section _________ of sales tax act.
A
72
B
74
C
76
D
NOT
Question 4
Tax exemption is also possible when tax not paid inadvertently, general practice, or short paid according to ______ section of sales tax act, 1990.
A
62
B
63
C
64
D
65
Question 5
Who can issue the duplicate document of sales tax according to section 69 of sales tax act, 1990.
A
Inspector inland revenue officer
B
Federal government
C
Assistant commissioner
D
NOT
Question 6
The time requiste for obtaining a copy of order shall be excluded. This computation of limitation period is discussed under section _______ of sales tax act, 1990.
A
69
B
70
C
68
D
66
Question 7
The board has authority to prescribe special procedure for scope of payment, registration, returns, etc. under section ______________ of sales tax act, 1990.
A
69
B
70
C
71
D
72
Question 8
According to which section of sales tax act, a person can get delayed refund along with KIBOR rate.
A
63
B
64
C
66
D
67
Question 9
It is required to pay _______________ for getting the duplicate of sales tax document.
A
200 rupees
B
100 rupees
C
500 rupees
D
1200 rupees
Question 10
According section ___________ of sales tax act, 1990 the drawback is possible on some goods taken into use while importing and exporting.
A
62
B
63
C
64
D
59
Question 11
A person inadvertently pay excessive tax, but he can claim refund according to _________ section of sales tax act, 1990.
A
66
B
65
C
64
D
63
Question 12
A registered person would be responsible of any act done by his agent under ___________ section of sales tax act.
A
64
B
65
C
67
D
68
Question 13
If a person pays excessive tax inadvertently, then he can claim refund within _______________?
A
1 year
B
2 year
C
5 year
D
NOT
Question 14
Section 67 of sales tax act, 1990 deals with _________________?
A
Refund
B
Delayed refund
C
Both a and b
D
NOT
Question 15
Officers of Inland revenue will follow the board's order under section ___________ of sales tax.
A
69
B
71
C
72
D
73
Question 16
Certain transactions are not admissible is discussed under section _____________ of sales tax act.
A
71
B
72
C
73
D
NOT
Question 17
FBR can specify to claim drawback on the goods imported or exported to or from the specified countries. It is discussed in _________ section of sales tax act, 1990.
A
64
B
65
C
61
D
60
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