Tax Book 2023

Scope and Payment of Tax Chapter- 05

Q.44. If there is a change in the rate of tax, imported goods shall be charged to tax on the date on
which a goods declaration is presented if goods are _____.
(a) cleared from warehouse
(b) entered for home consumption
(c) both ‘a’ and ‘b’
(d) none of above

Q.45. Where a person imports goods, the tax paid by him thereon during a period of __ days
before making an application for registration shall be treated as an input tax subject to fulfilment
of certain conditions.
(a) 70
(b) 80
(c) 90
(d) none of above

Q.46. The tax in respect of goods imported into Pakistan shall be charged and paid at the same time
as if it were a __.
(a) sales tax
(b) custom duty
(c) value addition tax
(d) none of above

Q.47. The tax in respect of taxable supplies shall be paid at the time of __.

(a) sale of goods

(b) purchase of goods

(c) filing of return

(d) export of goods

Q.48. Where a registered person did not deduct input tax within the relevant period, he may claim such
tax in the return for any of the ___ succeeding tax periods.
(a) 6
(b) 7
(c) 8
(d) 9

Q.49. If a person fails to file the return or pays an amount which is less than the amount of tax actually
payable, an officer Inland Revenue shall, after a notice to show cause to such person, make an
order for assessment of tax, including imposition of ____.
(a) penalty
(b) default surcharge
(c) both ‘a’ and ‘b’
(d) none of above

Q.50. Where a registered person pays the amount of tax less than the tax due as indicated in his
return, the short paid amount of tax along with default surcharge shall be recovered from such
person by ____
(a) stopping of removal of goods from business premises
(b) through attachment of his business bank accounts