MCQs of Sales Tax Act 1990

Atif Aziz

5 years ago

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

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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

Appointment of authorities in sales tax act is discussed under which section _________ ?

A	29
B	30
C	26A
D	26AB

Question 2

Refund of input tax is discussed in section _____________ of sales tax act, 1990?

A	7A
B	8
C	8B
D	10

Question 3

Section________ discusses about the determination of tax liability?

A	6
B	5
C	7
D	4

Question 4

Section 26 of sales tax act, 1990 deals with______________________?

A	Recovery of tax
B	Record
C	Return
D	NOT

Question 5

Special return in sales tax act is defined under _______________ section?

A	26
B	26AB
C	27
D	28

Question 6

Transaction between associates is discussed under section __________ of sales tax act, 1990.

A	25A
B	25AA
C	25
D	NOT

Question 7

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 8

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 9

Section 27 of sales tax act, 1990 deals with___________________?

A	Return
B	Special return
C	Final return
D	AOT

Question 10

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 11

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 12

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 13

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 14

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 15

Head of inland revenue is ______________________ ?

A	Federal government
B	Provincial government
C	Chief of commissioner ILR
D	NOT

Question 16

How many sections are given in Sales Tax Act, 1990?

A	49
B	76
C	230
D	130

Question 17

Section 25AA deals with_________________________?

A	Return
B	Access to record and documents
C	Drawing of sample
D	Transaction between associates

Question 18

Access to record and documents is discussed in which section of the sales tax act?

A	24
B	22
C	23
D	25

Question 19

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 20

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 21

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 22

Section 3 of Sales Tax Act talks about__________?

A	Scope of tax
B	Definitions
C	Default surcharge
D	Penalties

Question 23

Collection of excess sales tax are discussed in _________________ section of Sales Tax Act?

A	2
B	3
C	3A
D	3B

Question 24

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 25

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 26

_________ 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 27

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 28

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 29

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 30

Registration is discussed in which section of the sales tax act?

A	Section 7
B	Section 13
C	Section 14
D	NOT

Question 31

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 32

_______________ section of sales tax act discusses about exemption?

A	16
B	13
C	14
D	NOT

Question 33

Section 25 A deals with _______________________ ?

A	Drawing of sample
B	Record
C	Access tp record and documents
D	NOT

Question 34

Assessment of short paid amount would be claimed_____________________?

A	After notice
B	After show cause notice
C	Without notice
D	NOT

Question 35

The input tax is adjustable up to ______________________?

A	100%
B	95%
C	90%
D	NOT

Question 36

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 37

____________ 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 38

Time and manner of payment in sales tax act 1990 is explained in ___________ section?

A	5
B	5A
C	6
D	6A

Question 39

Section 28 of sales tax act, 1990 deals with ___________________ ?

A	Special return
B	Final return
C	Monthly return
D	Return

Question 40

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 41

Adjustable Input Tax is defined under _________________ section of Sales Tax Act, 1990?

A	8
B	7B
C	8A
D	8B

Question 42

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 43

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 44

Refund of input tax can be claimed in ________________ days?

A	7
B	15
C	30
D	45

Question 45

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 46

Final return in sales tax act, 1990 is defined in the section __________________ ?

A	23
B	26
C	27
D	28

Question 47

Section 22 of sales tax act,1990 deals with___________________?

A	Recovery of Tax
B	Return
C	Record
D	De-registration

Question 48

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 49

________________ 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 50

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 51

Chapter III of sales tax act, 1990 deals with__________________________?

A	Exemption
B	Registration
C	Returns
D	Scope and payment of tax

Question 52

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 53

Goods exported outside are charged at_________________________?

A	0%
B	17%
C	15%
D	19%

Question 54

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 55

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 56

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 57

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 58

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 59

Section 24 of sales tax act deals with ______________________ ?

A	Record
B	Power to summon person
C	Retention of record
D	Delayed refund

Question 60

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 61

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 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

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 64

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 65

Record in sales tax act, 1990 is discussed in which of the following section?

A	14
B	16
C	22
D	21

Question 66

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 67

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 68

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 69

______________ sections of sales tax act are omitted?

A	15
B	16
C	17
D	18
E	AOT

Question 70

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 71

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 72

Return in sales tax act, 1990 is discussed in which of the following section___________?

A	22
B	23
C	25
D	26

Question 73

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 74

Return in sales tax act, 1990 may be________________________?

A	Monthly
B	Quarterly
C	Annual
D	AOT

Question 75

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 76

Section 21 of sales tax act, 1990 deals with_____________________?

A	De-registration
B	Blacklisting
C	Suspension of registration
D	AOT

Question 77

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 78

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 79

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

Question 80

There are _________________________ chapters in the Sales Tax Act, 1990?

A	13
B	11
C	10
D	7

Question 81

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 82

Goods mentioned in the 5th Schedule of Sales Tax Act, 1990 are charged at_________________?

A	15%
B	17%
C	0%
D	NOT

Question 83

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 84

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 85

Section 23 of sales tax act, 1990 deals with_________?

A	Record
B	Tax Invoice
C	Registration
D	NOT

Question 86

Zero rating in Sales Tax Act, 1990 is discussed under which section?

A	4
B	5
C	8
D	3

Question 87

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 88

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 89

Chapter IV of sales tax act deals with__________________________?

A	Book Keeping and Invoicing Requirements
B	Returns
C	Registration
D	Recovery of arrears

Question 90

_______________________ of the following person can register themselves.

A	Manufacturer, retailer
B	Importer, exporter
C	Wholesaler, dealer, distributer
D	AOT

Question 91

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 92

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 93

Section 21 of sales tax act, 1990 deals with ____________________ ?

A	Active taxpayer list
B	registration
C	Additional dispute resolution
D	Record

Question 94

Section 30 of sales tax act explains about _______________ ?

A	Return
B	Special return
C	Appointment of authorities
D	NOT

Question 95

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 96

Section 13 of sales tax act, 1990 deals with______________________?

A	Registration
B	Exemption
C	Assessment of tax
D	Adjustable input tax

Question 97

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 98

Chapter II of the sales tax act deals with_____________________?

A	Preliminary
B	Registration
C	Scope and Payment of Tax
D	NOT

Question 99

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 100

Scope of Tax in Sales Tax Act, 1990 is discussed in which of the following section?

A	2
B	3
C	5
D	4

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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

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 2

Commissioner appeal has _________ days to give a decision for any appeal.

A	15
B	30
C	90
D	120

Question 3

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 4

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 5

Section 45B of sales tax act defines ________________?

A	Appeals
B	Appellate tribunal
C	Reference to high court
D	AOT

Question 6

______________ 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 7

Estate in bankruptcy is discussed in which section of sales tax act, 1990?

A	51
B	53
C	54
D	55

Question 8

`Prize scheme to promote tax culture is discussed in _______ section of sales tax act, 1990.

A	56B
B	56
C	56C
D	NOT

Question 9

Delegation of power is discussed in which section of sales tax act, 1990?

A	30
B	31
C	32
D	AOT

Question 10

Section 48 of sales tax act discusses about _______________ ?

A	Returns
B	Appeals
C	Recovery of arrears of tax
D	Power to make rules

Question 11

Chapter 9 of sales tax act, 1990 deals with ________________ ?

A	Appeals
B	Return
C	Recovery of arrears
D	NOT

Question 12

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 13

Section 34 of sales tax act, 1990 defines _______________ ?

A	Refund
B	Record
C	Retention of record and documents
D	Default surcharge

Question 14

Section 53 of sales tax act, 1990 deals with _________________?

A	Estate of deceased person
B	Estate in bankruptcy
C	Remove difficulties
D	NOT

Question 15

Which of the following section discusses about the criminal proceeding against authority and persons?

A	32
B	30DD
C	33A
D	30DDD

Question 16

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 17

46 section of sales tax act, 1990 deals with __________________ ?

A	45A
B	45B
C	46
D	47

Question 18

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 19

___________ chapter of sales tax act, 1990 deals with the recovery of arrears?

A	7
B	8
C	9
D	5

Question 20

Chapter 10 of sales tax act, 1990 deals with __________________ ?

A	Recovery of arrears
B	Miscellaneous
C	Return
D	NOT

Question 21

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 22

Section ___________ discusses about the power to make rules?

A	49
B	49A
C	50
D	NOT

Question 23

In which section of sales tax act, 1990 the directorate general internal audit is discussed?

A	30A
B	30
C	30B
D	29C

Question 24

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 25

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 26

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 27

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 28

A liquidator will inform in writing about his appointment within 14 days to ___________ ?

A	Federal government
B	Provincial government
C	Commissioner
D	AOT

Question 29

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 30

Miscellaneous is the _________ chapter in sales tax act, 1990?

A	7
B	9
C	10
D	6

Question 31

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 32

Exemption from penalty and default surcharge is discussed under which section of sales tax act, 1990?

A	31
B	33
C	34
D	34A

Question 33

Chapter 8 of sales tax act,1990 deals with__________________?

A	Scope and payment of tax
B	Returns
C	Offences and penalties
D	Appeals

Question 34

The commissioner appeal has power to __________________ the decision?

A	Confirm
B	Vary
C	Alter
D	Set aside
E	AOT

Question 35

Section 55 of sales tax act deals with _________________?

A	Estate in bankruptcy
B	Estate of deceased person
C	Removal of difficulties
D	NOT

Question 36

Section 32 of sales tax act, 1990 deals with _____________ ?

A	Power
B	Delegation of power
C	Audit by special audit panels
D	NOT

Question 37

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 38

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 39

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 40

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 41

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 42

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 43

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 44

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 45

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 46

Appeals in sales tax act comes under section____________?

A	45B
B	38
C	45A
D	AOT

Question 47

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 48

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 49

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 50

___________________ 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 51

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 52

Section 49A of sales tax act, 1990 discusses about___________?

A	Liquidator
B	Return
C	Recovery of arrear
D	NOT

Question 53

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 54

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 55

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 56

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 57

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 58

Who may exempt the penalty and default surcharge___________________?

A	Commissioner
B	Federal board of revenue
C	Federal government
D	both a and b

Question 59

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 60

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 61

Section 40 of sales tax act, 1990 discusses about______________?

A	Delegation of power
B	Searches under warrant
C	Recovery of tax
D	NOT

Question 62

Appeals in sales tax act, 1990 is discussed in chapter _________________ ?

A	7
B	6
C	8
D	5

Question 63

An individual need to pay _________________ while applying an appeal against assessment.

A	Rs.2500
B	Rs.1000
C	Rs.5000
D	NOT

Question 64

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 65

A	50
B	50A
C	51
D	NOT

Question 66

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 67

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 68

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 69

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 70

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 71

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 72

Section 31 of sales tax act, 1990 deals with _________________ ?

A	Power and functions of directorate
B	Powers
C	Appointment of authorities
D	AOT

Question 73

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 74

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 75

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 76

Appellate tribunal has ______________ to give its decision against the appeal submitted to it.

A	120
B	90
C	6 months
D	NOT

Question 77

_______ 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 78

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 79

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 80

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 81

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 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

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 84

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 85

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 86

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 87

Default surcharge in sales tax act 1990 is discussed in section ___________ ?

A	8
B	34
C	32
D	NOT

Question 88

The removal of difficulties is discussed in ________ section of sales tax act, 1990?

A	55
B	54
C	53
D	52

Question 89

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 90

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 91

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 92

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 93

Commissioner appeal may extend _____ days the decision for any appeal.

A	30
B	45
C	60
D	120

Question 94

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 95

Agreement for the exchange of information is discussed under section ___________ of sales tax act, 1990?

A	56
B	56A
C	56B
D	NOT

Question 96

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 97

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 98

Section 33 of sales tax act deals with ___________________ ?

A	Return
B	Appointment of authorities
C	Delegation of powers
D	Offences and penalties

Question 99

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 100

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

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Part 3 of MCQs of Sales Tax Act, 1990

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Congratulations - you have completed Part 3 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

Section 67 of sales tax act, 1990 deals with _________________?

A	Refund
B	Delayed refund
C	Both a and b
D	NOT

Question 2

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 3

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 4

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 5

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 6

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 7

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 8

Officers of Inland revenue will follow the board's order under section ___________ of sales tax.

A	69
B	71
C	72
D	73

Question 9

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 10

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 11

Certain transactions are not admissible is discussed under section _____________ of sales tax act.

A	71
B	72
C	73
D	NOT

Question 12

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 13

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 14

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 15

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

Question 16

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 17

Under which section of sales tax act, the custom act is applicable to sales tax?

A	73
B	75
C	59
D	NOT

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