Tax Book 2023

Scope and Payment of Tax Chapter- 05

Q.23 Further tax charged shall __ as input tax against output tax.

(a) be available

(b) not available

(c) None of the above

Q.24 The _____ may specify any person or a class of persons as withholding agent for the
purposes of deduction and deposit of tax.
(a) Provincial government
(b) Federal government
(c) Board
(d) Commissioner Inland Revenue

Q.25 Withholding agent means ____.

(a) Govt. departments

(b) autonomous bodies

(c) A company as defined under the Income Tax Law

(d) All of the above

Q.26 Under ____ circumstances goods can be purchased by withholding agents from
unregistered persons.
(a) special
(b) unavoidable
(c) any
(d) None of above.

Q.27 The tax liability of a deceased registered person under the Sales Tax Act shall be the _____
charge on his estate in the hands of his successors.
(a) first
(b) last
(c) none of above

Q.28 The registered supplier shall issue sales tax invoice for all _____ supplies made to the
withholding agent.
(a) exempt supplies
(b) zero rated supplies
(c) taxable
(d) all of above

Q.29 A person falling in the definition of cottage industry is _____to be registered under the
Sales Tax Act, 1990.
(a) not required
(b) required
(c) optional
(d) none of the above

Q.30 In case of retailers who are not required to get themselves registered, the sales tax paid on
electricity bills by them shall discharge their tax liabilities under the ____.
(a) Sales Tax Act