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The Central Board of Revenue became Federal Board of Revenue in July 2007 by the enactment
of FBR Act 2007. The current chairman of FBR is Dr. Muhammad Irshad.
CHIEF COLLECTORS
South Region
Karachi, Hyderabad, Quetta and Gwadar
North Region
Lahore, Rawalpindi, Peshawar, Multan, Faisalabad, Sambrial
The organizational structure of the Inland Revenue Wing at the FBR Headquarter and their job
assignments are as under:
1. Chief IR (Headquarter)
2. Chief (Sales Tax/Federal Excise Duty – Policy)
3. Chief (Income Tax – Policy)
4. Chief IR (Operations)
5. Chief IR (Audit)
6. Chief IR (Automation)
1. Chief IR (Headquarter)
The following sections would work under Chief IR (Headquarter):
I.R – General:
– Matters pertaining to rewards for detection of tax evasion
– Matters pertaining to PRAL
– Matters pertaining to reforms/ restructuring/ re-organization
– Any other job assign
Secretary (WHT):
– All matters pertaining to withholding taxes
In order to rationalize the work flow, compliance, enforcement, monitoring and recovery of taxes
ensuring facilitation for the taxpayers in their respective areas of responsibilities an equal
number of RTOs/LTUs i.e. seven (07) offices (mentioned below) are placed under each Chief
(Inland Revenue) of FBR. Each Chief (IR) would be assisted by Secretary and Second Secretary,
and would have the following jurisdiction:
Matters pertaining to complaints of tax evasion and taxpayer’s grievance will be dealt by Chiefs, I, II
and III for their respective jurisdiction.
Matters pertaining to PAC / DAC and external audit will be dealt by Chief IR.I.
Monitoring of daily collections, refunds and filing of returns will be monitored by Chief IR, I, II, III
for their respective jurisdictions.
Automation and e-filling will be handled by Chief IR-III.
1. The Central Board of Revenue became Federal Board of Revenue by the enactment of
(A) FBR Act 2006
(B) FBR Act 2007
(C) FBR Act 2008
(D) FBR Act 2009
4. To provide convenience to the Large Taxpayers, the posts of Chief Commissioner Inland
Revenue Large Taxpayers Unit (LTUs) were established in
(A) Islamabad, Lahore and Karachi
(B) Islamabad, Karachi and Peshawar
(C) Islamabad, Lahore, Karachi, Peshawar and Quetta
(D) Islamabad, Lahore, Karachi, Peshawar, Quetta and Muzaffarabad
5. The Chief Collectors Southern region include Chief Collectors:
(A) Karachi, Lahore and Hyderabad
(B) Karachi, Hyderabad and Quetta
(C) Lahore, Rawalpindi and Peshawar
(D) Karachi, Hyderabad, Quetta and Gwadar
10. Domestic Taxes constitute about __________ of the Revenue collected by FBR.
(A) 80%
(B) 85%
(C) 90%
(D) 95%
12. Which from the following is NOT the responsibility of Chief Commissioners LTUs?
(A) Enforcement/collection of revenue
(B) Facilitation of Taxpayer
(C) Generation of revenue within jurisdiction
(D) Interaction with the concerned ministries
13. Which from the following is the responsibility of Chief Commissioners LTUs?
(A) All matter relating to administrative control
(B) Generation of revenue within jurisdiction
(C) All legal issues pertaining to the jurisdiction
(D) All of the above
14. The total number of Inland Revenue Wings chiefs at the FBR Headquarter is
(A) 3
(B) 4
(C) 5
(D) 6
15. Which from the following sections work under Chief Inland Revenue (IR) Headquarter?
(A) IR General and IR Judicial section
(B) IR General, IR Judicial section and IR coordination section
(C) IR General, IR Judicial section, IR coordination section and IR Revenue Budget
(D) IR General, IR Judicial section, IR coordination section, IR Revenue Budget and IR ST/FED
section
18. Taxpayers Registration for Income Tax and Sales Tax is the responsibility of Inland Revenue
(A) General Section
(B) Judicial Section
(C) Coordination Section
(D) Revenue Budget Section
19. Assignment and monitoring of collection targets of Income Tax, Sales Tax and Federal
Excise duty is the responsibility of IR
(A) General Section
(B) Judicial Section
(C) Coordination Section
(D) Revenue Budget Section
20. Matters pertaining to Income Tax, Sales Tax and Federal Excise duty Jurisdiction is the
responsibility of IR
(A) General Section
(B) Judicial Section
(C) Coordination Section
(D) Revenue Budget Section
21. All budget and policy matters relating to dutiable / taxable goods and services is the
responsibility of
(A) Chief IR (HQs)
(B) Chief (ST/FED – Policy)
(C) Chief (Income Tax – Policy)
(D) Chief IR (Operations)
22. The each chief of the three Chiefs Inland Revenue (IR) is assisted by Secretary and Second
Secretary and _____ RTOs/LTUs offices.
(A) 5
(B) 6
(C) 7
(D) 8
23. Which from the following sections work under the Chief (Income Tax – Policy)?
(A) Secretary (ITP) and Secretary (WHT)
(B) Secretary (ITP) , Secretary (WHT) and Secretary (Exemptions)/(I.T Rules)
(C) Secretary (ITP) , Secretary (WHT) and Secretary (International Taxes)
(D) Secretary (ITP) , Secretary (WHT), Secretary (Exemptions)/(I.T Rules) and Secretary
(International Taxes)
25. Matters related to parliament business, cabinet matters and ADR, FTO matters (Income Tax/
Sales Tax) is the responsibility of IR
(A) General Section
(B) Judicial Section
(C) Coordination Section
(D) Revenue Budget Section
26. A tax that takes a larger percentage from high-income earners than it does from low-income
earners is called
(A) proportional tax
(B) progressive tax
(C) regressive tax
(D) suppressive tax
28. The sales tax paid at any stage does not exceed _____ of the total sales price of the supplies.
(A) 15%
(B) 16%
(C) 17%
(D) 18%
33. Excise duties are levied on a limited number of goods manufactured, and services provided
_____ Pakistan.
(A) in
(B) outside
(C) both A and B
(D) None of these
36. Which Section of the Sales Tax Act 1990 stipulates the goods that are exempt from levy of
sales tax?
(A) Section 4
(B) Section 10
(C) Section 13
(D) Section 15
37. Which Schedule of Section 13 of the Sales Tax Act 1990 includes a list of items on which no
sales tax is levied?
(A) Third Schedule
(B) Fourth Schedule
(C) Fifth Schedule
(D) Sixth Schedule
38. Sales Tax is levied at the rate of _____ on all goods imported into Pakistan.
(A) 0%
(B) 5%
(C) 10%
(D) 17%
39. The sales tax on goods imported into Pakistan is paid by the
(A) importers
(B) exporters
(C) both A and B
(D) None of these
40. All supplies made in Pakistan by a registered person in the course of any business carried on
by him, is liable to pay __________ sales tax.
(A) 0%
(B) 5%
(C) 10%
(D) 17%
41. Taxable supply means a supply of taxable goods. The supply of taxable goods does not
include taxable supply made by a/an
(A) importer
(B) transporter
(C) retailer
(D) manufacturer
42. Which from the following transactions do not constitute taxable supply?
(A) Supply of exempt goods
(B) Supply of goods chargeable to tax at the rate of zero per cent
(C) Supply made by an importer
(D) Supply made by a banker
43. Zero-rated supply means a taxable supply which is charged to tax at the rate of 0% . Which
Section of the Sales Tax Act 1990 elucidates the goods that are chargeable to tax at the rate of 0
percent?
(A) Section 4
(B) Section 10
(C) Section 13
(D) Section 17
44. Which Schedule of Section 4 of the Sales Tax Act 1990 includes a list of items on which 0%
sales tax is levied?
(A) Third Schedule
(B) Fourth Schedule
(C) Fifth Schedule
(D) Sixth Schedule
45. Under which section of the Sales Tax Act 1990, the Federal Government is empowered to
prescribe any specified taxable goods which can be imported without payment of whole or part
of sales tax?
(A) Section 30
(B) Section 40
(C) Section 50
(D) Section 60
46. Retailer means a person supplying goods to __________ for the purpose of consumption.
(A) departmental stores
(B) general public
(C) wholesaler
(D) shops
47. Which from the following taxes is not included in the Retail Price?
(A) Sales tax
(B) Excise duty
(C) Utilities
(D) Capital value tax
49. Which from the following activity is not considered as a taxable activity?
(A) An economic activity carried on for profit
(B) An economic activity carried on not for profit
(C) Rendering services
(D) Employee work and services
50. Value of supply is equal to
(A) Taxable Supply
(B) Taxable supply + All Taxes
(C) Taxable Supply + All taxes + Duty Paid
(D) Taxable Supply + All taxes − Duty Paid
51. In general, according to Sales Tax Act 1990, tax period is a period of
(A) one month
(B) six months
(C) nine months
(D) one year
52. The due date to furnish a return at the end of the tax period is the _____ day of the following
month.
(A) 7th
(B) 10th
(C) 15th
(D) 18th
53. A computerized program for analysing and cross-matching of sales tax returns is called
(A) Matlab
(B) SPSS
(C) SAS
(D) CREST
54. Cottage industry means a manufacturer whose annual turnover from taxable supplies made in
any tax period during the last twelve months ending any tax period does not exceed
(A) Rs. 1.00 million
(B) Rs. 5.00 million
(C) Rs. 10.0 million
(D) Rs. 100 million
55. Local supplies of goods made by a cottage industry are exempt from
(A) Income Tax
(B) Sales Tax
(C) Capital Value Tax
(D) Federal Excise Duty
58. According to Income Tax Ordinance 2001, the Normal tax year is a period of twelve months
from _____ to _____.
(A) 1 January, 31 December
(B) 1 April, 30 March
(C) 1 July, 30 June
(D) 1 September, 31 August
59. The income of a resident person is computed by taking into account amounts that are:
I. Pakistan-source income
II. Foreign-source income
(A) I only
(B) II only
(C) I + II
(D) I − II
60. The income of a non-resident person is computed by taking into account amounts that are:
I. Pakistan-source income
II. Foreign-source income
(A) I only
(B) II only
(C) I + II
(D) I − II