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Sales Tax Act 1990 MCQS Questions Answers

Sales Tax Act 1990 MCQS Questions Answers download in pdf online practice tests

1. ‘Registered person’ means a person who is?
Ans: registered or liable to be registered

2. Sales tax act was promulgated in which of the following year? Ans: 1990

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3. Sales tax Act 1990 extends to the whole of? Ans: Pakistan

4. Provincial sales tax” means tax levied under? Ans: All provinces

5. Special audit means an audit conducted under section? Ans: 32 A

6. The sales tax is charged, levied and paid at the rate of? Ans: 17%

7. Sale tax is charged? Ans: Indirectly to the ultimate consumers of goods

8. Commercial invoice is issued by a? Ans: non-registered person

9. The Govt. may recover the tax deducted by a person as? Ans: arrears of tax

10. Tax invoice means a document required to be issued under section? Ans: 23

11. The verification of application for registration may be conducted through? Ans: Local Registration Office

12. Normally sales tax return is filed by due date on ____________basis. Ans: Monthly

13. The sales tax returns are to be filed in the designated branches of? Ans: State Bank of Pakistan

14. Summons are sent to any defaulter under Code of civil procedure? Ans: 1908


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