Tax Book 2023

Scope and Payment of Tax Chapter- 05

(b) Income Tax Ordinance

(c) FED Act

(d) Both ‘a’ and ‘b’

Q.31 The Govt. may recover the tax deducted by a person as ___.

(a) arrears of tax

(b) penalty

(c) default surcharge

(d) none of above

Q.32 The goods which have been entered for export, although not exported are treated as____
supplies.
(a) taxable
(b) exempt
(c) zero rated
(d) none of the above

Q.33 Zero rated supply are ____.

(a) exempt supplies

(b) taxable supplies

(c) none of the above

(d) all of the above

Q.34 The goods, which have been exported to a country specified by the _____ are not included
in the zero rated supply.
(a) Securities and Exchange Commission of Pakistan
(b) Federal Government
(c) Chief Commissioner Inland Revenue
(d) Commissioner Inland Revenue

Q.35 The credit of input tax is available on __ supplies.

(a) taxable supplies

(b) zero rated supplies

(c) exempt supplies

(d) both ‘a’ and ‘b’

Q.36. An officer Inland Revenue not below the rank of Assistant Commissioner may, on payment of
Rs. ___, issue an attested duplicate of any sales tax document as is available with the
department or has been filed made there under to a relevant registered person applying for the
same.
(a) 200
(b) 100
(c) 300
(d) 400

Q.37. The ____ may, by notification in the official Gazette, prescribe special procedure for scope
and payment of tax, registration, book keeping and invoicing requirements and returns, etc; in
respect of such supplies as may be specified therein.
(a) Board