Tax Book 2023

Scope and Payment of Tax Chapter- 05

Q.8. It is necessary for the withholding agents to purchase taxable goods from___.

(a) registered person

(b) non-registered person

(c) Both ‘a’ and ‘b’

(d) None of the above

Q.9. Where under unavoidable circumstances purchases by the withholding agent are made from an
unregistered person, the sale tax deducted by the withholding agent shall be___.
(a) 5%
(b) 10%
(c) 17 %
(d) 1/5th of the tax payable by the supplier

Q.10. The withholding agent may issue a certificate to the supplier showing therein_____.

(a) The name and registration number of the supplier

(b) Description of goods purchased and the amount of sales tax deducted from the supplier

(c) Both ‘a’ and ‘b’

(d) None of the above

Q.11. While making the payment of sales tax, the supplier shall claim___.

(a) The credit of input tax

(b) The credit of sales tax deducted by the withholding agent

(c) Both a’ and ‘b’

(d) None of the above

Q.12. The non-applicability of the provision of (withholding) Rule is not applicable in respect of
companies engaged in___.
(a) Distribution of gas electricity
(b) Providing telephone services, including mobile phone services
(c) Both ‘a’ and ‘b’
(d) None of the above

Q.13. A retailer in tier - 2 in respect of taxable supplies made by him___.

(a) Is required to pay sales tax on electricity bills

(b) Shall pay turnover tax as per slab rates.

(c) Shall pay the tax irrespective of the quantum of supplies made by him

(d) none of the above

Q.14. A retailer paying sales tax on electricity bill basis is__.

(a) not required to be registered under the Sales Tax Act, 1990

(b) required to be registered under the Sales Tax Act, 1990

(c) optional for the retailer that he may be registered or not.

(d) none of the above

Q.15. Goods exported out of Pakistan are charged to tax at the rate of___.

(a) 10%

(b) 15%