Tax Book 2023

Registration Chapter- 02

(b) CRO

(c) Regional Tax Office

(d) Commissioner Inland Revenue

Q.8 The application for the registration is made only through electronic means provided by the ____.

(a) Local Registration Office

(b) CRO

(c) Regional Tax Office

(d) Board

Q.9 In case of approval of change in the registration from the ____ shall issue a revised registration
certificate which will be effective from the date of approval of change.
(a) Local Registration Office

(b) CRO

(c) Regional Tax Office

(d) Board

Q.10 The CIR is empowered to transfer the registration of a registered person from ____.

(a) One collector to another

(b) Large Taxpayer Unit to Regional Tax Office

(c) both ‘a’ or ‘b’

(d) None of the above

Q.11 On transfer of registration, it is not compulsory to transfer all the record and liabilities of the registered
person to the__ or Large Taxpayer Unit or regional tax office.
(a) Collector
(b) Large Taxpayer Unit

(c) Regional Tax Office

(d) all of the above

Q.12 A registered person may apply to Local Registration Office for de-registration / cancellation of his
sales tax registration _____;
(a) on ceasing to carry on his business

(b) where supplies become exempt from tax

(c) where total taxable turnover during the last twelve months remains below the limit of Rs.5

million

(d) all of the above

Q.13 On application for de-registration or the Local Registration Office may recommend to the CRO to
cancel the registration of such person from such date as may be specified, but not later than 90 days
___.
(a) from the date of such application

(b) from the date all the dues outstanding against such person are deposited by him.

(c) from the date of such application or the date all the dues outstanding against such person are

deposited by him, whichever is the later.

(d) none of the above