Tax Book 2023

Registration Chapter- 02

MULTIPLE CHOICE QUESTIONS

Q.1 Registration through application is one in which a person who is not liable to be registered under the
Sales Tax Act, submits ____.

(a) Sales tax return

(b) application for registration

(c) income tax return

(d) both ‘a’ and ‘b’

Q.2 Compulsory registration is made without the application by the __.

(a) Concerned person

(b) tax department

(c) supplier of the concerned person

(d) all of the above

Q.3 A commercial exporter who intends to obtain sales tax refund against the __ is liable to be
registered under the Sales Tax Act.
(a) Exempt supplies

(b) taxable supplies

(c) zero rated supplies

(d) all of the above

Q.4 A person liable to be registered shall make an application to the ___ after making taxable supplies.

(a) Local Registration Office

(b) Computerization registration

(c) Regional Tax Office

(d) Pakistan Revenue Automation Limited

Q.5 A corporate person has an option to apply for the transfer of registration to the ___ having jurisdiction
where the place of business is located instead of his registered office.
(a) Local Registration Office

(b) CRO

(c) Regional Tax Office

(d) Pakistan Revenue Automation Limited

Q.6 Where a person holds such a stock in respect of which the input tax was paid prior to his registration
then he should also provide the detail of ___.
(a) Unsold or unused stock

(b) opening stock

(c) purchases made

(d) sale of such stock

Q.7 The verification of application for registration may be conducted through _____.

(a) Local Registration Office