Levy, Collection and Payment of Duty Chapter- 02
ICMAP PAST QUESTIONS FROM TAX YEAR
2003 TO 201 6 ON FEDERAL EXCISE ACT, 2005Q. NO. 6 Spring 2015
(a) In the light of the provision of the Federal Excise Act, 2005 specify the persons who will be liable to
pay excise duty to the Government under each of the following situation:
Sr. No. Situation Person Liable to Pay
(i) Goods produced or manufactured in Pakistan?
(ii) Goods imported into Pakistan?
(iii) Services provided or rendered in Pakistan?
(iv) Services are rendered by the person out of Pakistan?
(v) Goods produced or manufactured in non-tariff areas and
brought to tariff areas for sale or consumption therein.?
(b) The Federal Excise Act, 2005 levies the excise duty generally as a percentage to the value of the
goods or services. However, it also empowers the Federal Board of Revenue to charge excise duty
on some other basis. Under the provision of the Federal Excise Act, 2005 briefly state the alternative
sources on which duty may be levied and collected by the Federal Board of Revenue (FBR), in lieu of
levying and collecting duties on goods and services.
Q. No. 7(a) (i) February 2013 A person registered under the Federal Excise Act, 2005 is required to issue
invoice for each transaction at the time of clearance of goods, List down the particulars of the said invoice
as per section 18(1) of the Federal Excises Act, 2005.
Q.6 (a) August 2012 Alpha Private Limited (APL) wanted to adjust the Federal Excise duty paid on the raw
materials purchased against the account of duty required to pay on its finished products.
Under sect ion 6 of the Federal Excise Act, 2005 explain the conditions which Alpha Private Limited is
required to fulfil for the adjustments of duty?
Q.6 (a) SUMMER 2012 Section 3(1) of the Federal Excise Act, 2005 enumerates the types of goods
and services on which duties of excise specified in the First Schedule are levied. What are those goods and
services?
4 (b) SUMMER- 2010 Define the term invoice and its contents under the Federal Excise Act, 2005.
6 (b) WINTER- 2009 How would Federal Excise Officer proceed for recovery of arrears of duty or any other
sum under the Federal Excise Act. 2005?
6 (a) WINTER- 2008
(i) Explain the provision relating to ‘Special Excise Duty’ with reference to section 3A of the Federal
Excise Act, 2005.
(ii) Discuss Default Surcharge with reference to section 8 of the Federal Excise Act, 2005.
6 (b) SUMMER- 2007 Explain the provisions of Section 8 of the Federal Excise Act, 2005, for levy of default
surcharge.
3 (b) WINTER- 2005 Explain adjustment of Excise duty as has been provided in Federal Excise Act, 2005.