Professional Documents
Culture Documents
(PART-I)
ENGLISH PROFICIENCY
1- remote
2- detest
3- gracious
4- predict
5- kin
(a) exult (b) twist
B- Which of these words is most nearly the opposite of the word provided?
6- withdraw
7- secret
8- heartfelt
9- impartial
10- luminous
(c) on (d) of
(a) to (b) in
(a) of (b) in
(c) of (d) in
18- The teacher set some homework _____ the end of the lesson.
(c) of (d) at
(c) at (d) of
(c) at (d) of
(PART-II)
PROFESSIONAL TEST
21- Tax fraction means the amount worked out in accordance with the following
formula:
(a) (b)
(c) (d) None of these.
22- Taxable goods means all goods other than those which have been exempted under
section:-
(a) 12 (b) 15
(c) 13 (d) 11
23- The goods specified in the Fifth Schedule shall be charged to tax at the rate of:
24- If the amount shown in the tax invoice or the return needs to be modified the
registered person shall issue a:
25- If the input tax paid by a registered person exceeds the output tax on account of
zero rated local supplies or exports made during the tax period; the excess amount of
input tax shall be refunded not later than _____ days.
(a) 40 (b) 45
(c) 50 (d) 60
26- No penalty under section 33 of this Act shall be imposed on a registered person
unless a ____________ is given to such person.
27- De-registration, blacklisting and suspension of registration are dealt under section
____ of Sales Tax Act, 1990.
(a) 31 (b) 32
(c) 21 (d) 22
28- A registered person making a taxable supply shall issue a serially numbered tax
invoice in compliance to Section ___________?
(a) 21 (b) 23
(c) 25 (d) 26
29- A person who is required to maintain any record or documents under this act shall
retain the record and documents for a period of _____ years.
30- Section ____ empowers an authorized Officer of Inland Revenue to take a sample
of any good or raw material for determining their liability to sales tax.
31- A person who applies for de-registration shall require to furnish a final return
under Section ___ of Sales Tax Act, 1990.
(a) 27 (b) 28
(c) 29 (d) 30
(a) 31 (b) 32
35- In case a person files a return within fifteen days of the due date. He shall pay a
penalty of ___________ Rupees for each day of default.
36- Any person who fails to issue an invoice when required under this act, he shall
pay a penalty of
(a) Rs.5,000/-
37- Where a registered person fails to produce the record on receipt of 3rd Notice in
non-compliance with Section 25; such person shall pay a penalty of:-
(a) Rs.25,000/-
39- Where any person repeats an offence for which a penalty is provided under this
act.
(a) He shall pay twice the amount of penalty provided under the act for the said
offence.
(b) He shall pay thrice the amount of penalty provided under the act for the said
offence.
(c) Rs.50,000/-
40- Any Office of Inland Revenue shall have power to summon any person under
section:
(a) 38 (b) 39
41- All arrests made under this act shall be carried out in accordance with the relevant
provisions of:
(a) Sales Tax Act, 1990.
42- Procedure to be followed on arrest of a person is laid down under section ___ of
Sales Tax Act, 1990.
43- It is necessary to produce an arrested person before the Special Judge or the
nearest Judicial Magistrate, within __ hours of such arrest.
(a) 36 (b) 48
(c) 72 (d) 24
44- The Sales Tax Officer authorized to hold inquiry shall maintain a register to be
called:-
46- A Special Judge may hold sitting at any other place according to section:
47- According to Section _____, the Commissioner may, by notice in writing, require
any person, including a banking company to furnish such information or such
statement in connection with any investigation or inquiry in cases of tax fraud.
48- The Officer of Inland Revenue may enter a place to search any documents or
things useful for any proceedings, after obtaining a warrant from the magistrate, under
section ____:
49- Clause ___ of Section 45A empowers the Commissioner to take suo moto and
examine the record of any proceeding.
(a) 1 (b) 2
(c) 3 (d) 4
50- An appeal shall be accompanied by a fee of Rs.
(c) 46 (d) 47
52- Reference to the High Court can be send within ____ days of communication of
the order of the Appellate Tribunal:
(c) 70 (d) 60
53- A reference to the High Court under this Section shall be head by a Bench of not
less than ____ Judges of the High Court.
(a) 02 (b) 03
(c) 04 (d) 05
54- An application to the High Court by a person other than the Additional
Commissioner authorized by the Commissioner shall be accompanied by a fee of :-
(a) 7 (b) 1
(c) 9 (d) 10
56- According to Section 48, Sub-Section 1, Clause (c); the Officer of Inland Revenue
may take following action for recovery of arrears of tax:
57- A liquidator is required to give written notice to the Commissioner within ____
days of being appointed.
(a) 14 (b) 15
(c) 30 (d) 60
(a) 50 (b) 49
60- Board establishes bar of suits, prosecution and other legal proceedings under
section:-
(a) 50 (b) 51
(a) 50 (b) 51
(c) 52 (c) 53
62- Board may appoint a person to electronically file return on behalf of a registered
person under section:
(a) 50 (b) 52
63- According to Section ____ the tax liability of a deceased registered person under
the Act shall be the first charge on his estate in the hands of his successor.
(a) 51 (b) 52
(c) 53 (d) 54
64- Section ___ deals with removal of difficulties:
(a) 53 (b) 54
(c) 55 (d) 56
65- Service of orders, decisions etc are done in accordance with the procedure laid
down under section:
(a) 54 (b) 55
(c) 56 (d) 57
(a) 53 (b) 55
(c) 57 (d) 59
68- No person shall be declared as the representative of non-resident person unless the
person has been given an opportunity by the _____of being heard.
(b) Commissioner
(c) Collector
69- Tax paid on goods purchased by a person who get registered within 30 days of
purchase of goods, shall be treated as:-
70- When a person imports goods, the tax paid by him thereon during a period of
______ days before making an application of registration shall be treated as:
71- Section ___ provides powers to deliver certain goods, without payment of tax:
(a) 52 (b) 54
(c) 60 (d) 62
72- Board may authorize the repayment in whole or in part of the tax paid on goods of
such class or description as it may determine under section __
(a) 60 (b) 61
(c) 62 (d) 64
73- According to Section _____ repayment of tax to person registered in Azad Jammu
& Kashmir can be made in whole or in part of the input tax, on any goods acquired in
or imported into Pakistan by person registered in Azad Jammu & Kashmir and are
engaged in making zero rated supplies.
(a) 59 (b) 60
74- Drawback is allowed on re-export but not such drawback is repaid unless the re-
export is made within a period of ___ years from date of importation as per record of
Custom House.
(a) 03 (b) 02
(c) 01 (d) 04
75- Section ___ deals with drawback on goods taken into use between importation &
re-exportation period.
(a) 61 (b) 62
(c) 63 (d) 64
76- Federal Government may prohibit the payment of drawback on the exportation of
goods or any specified goods or class of goods to any specified foreign port or
territory in compliance with Section ___
(a) 64 (b) 65
(c) 66 (d) 67
77- Federal Government may by a notification direct that the tax not levied or short
levied as a result of inadvertent practice shall not be required to be paid for the period
prior to the discovery of such inadvertent practice, as per section :
(a) 64 (b) 65
(c) 66 (d) 67
(a) 1 (b) 2
(c) 3 (d) 4
79- Application or claim filed under section 66 shall be disposed off within ____ days
from date of filing of claim
(a) 60 (b) 90
80- According to section _____ liability of the acts of agent solely lies upon a
registered person.
(a) 66 (b) 67
(c) 68 (d) 69
81- Duplicate copy of sales tax documents may be issued to a registered person on the
payment of Rs.___
(a) 71 (b) 72
83- Board may select persons or classes of persons for audit of tax affairs through
____
84- According to Section 72C, Board may give ________ to Inland Revenue
Officer/Officials in cases involving concealment or evasion of sales tax and other
taxes, on their meritorious conduct in such cases.
85- Payment of the amount for a transaction exceeding value of _______, excluding
payment against a utility bill, shall be made by a crossed banking instrument showing
transfer of the amount of the sales tax invoice in favour of supplier.
86- Retailer means a person supplying goods to general public for the purpose of:
(a) Sale (b) Purchase
(a) 31 (b) 32
89- Taxable activity means any _________ activity carried on by a person whether or
not for profit.
90- Taxable goods means all goods other than those which have been exempted under
section:-
(a) 11 (b) 12
(c) 13 (d) 15
91- Tax period means a period of ____ month(s) or such other period as specified by
the Federal Govt.
92- Tax invoice means a document required to be issued under section _____
(a) 21 (b) 23
(c) 25 (d) 26
93- ‘Open Market Price’ means the consideration in money which that supply or
___________ would generally fetch in an open market.
94- Appellate Tribunal means the Appellate Tribunal Inland Revenue established
under Section ____ of Income Tax Ordinance, 2001.
96- “Common taxpayer identification number” means the registration number or any
other number allocated to a _____________.
100- Delegation of Powers to the Officers of Inland Revenue are conferred under
section:-
(a) 31 (b) 32
(c) 33 (d) 34
ANSWERS:-
1 (b) 2 (b) 3 (c) 4 (a) 5 (d) 6 (c) 7 (d) 8 (b) 9 (b) 10 (b) 11 (d) 12 (b) 13 (a) 14 (a) 15
(b) 16 (b) 17 (c) 18 (d) 19 (c) 20 (c) 21 (a) 22 (c) 23 (d) 24 (c) 25 (b) 26 (c) 27 (c) 28
(b) 29 (b) 30 (b) 31 (b) 32 (c) 33 (c) 34 (c) 35 (a) 36 (c) 37 (c) 38 (c) 39 (a) 40 (c) 41
(c) 42 (c) 43 (d) 44 (c) 45 (c) 46 (c) 47 (c) 48 (a) 49 (d) 50 (b) 51 (c) 52 (b) 53 (a) 54
(a) 55 (b) 56 (b) 57 (a) 58 (a) 59 (b) 60 (b) 61 (c) 62 (c) 63 (c) 64 (c) 65 (c) 66 (b) 67
(c) 68 (b) 69 (a) 70 (b) 71 (c) 72 (b) 73 (d) 74 (b) 75 (c) 76 (a) 77 (b) 78 (a) 79 (b) 80
(c) 81 (a) 82 (b) 83 (b) 84 (b) 85 (b) 86 (c) 87 (c) 88 (c) 89 (d) 90 (c) 91 (a) 92 (b) 93
(b) 94 (b) 95 (b) 96 (c) 97 (b) 98 ( b) 99 (d) 100 (b)