Tax Book 2023

Recovery of Arrears and Refund Chapter- 08

(d) 10

Q.19. When the commercial exporters made exports and claimed refund of sales tax paid input then refund
shall be sanctioned only after verification of supportive documents and approval through ____.

(a) Refund payment order

(b) Federal Board of Revenue

(c) RCPS

(d) CREST

Q.20. When the claimants claim refund under these rules then refund shall be sanctioned only to the extent
of input tax paid on actual purchases or imports used in manufacturing of goods to be exported or
supplied at the rate of ___ %.

(a) 16

(b) 0

(c) 21

(d) 1

ANSWERS

1 (d) 2 (c) 3 (a) 4 (a) 5 (c)

6 (c) 7 (a) 8 (d) 9 (c) 10 (b)

11 (a) 12 (c) 13 (a) 14 (b) 15 (b)

16 (c) 17 (a) 18 (c) 19 (d) 20 (b)