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