T4Tutorials .PK

THE PUNJAB SALES TAX ON SERVICES ACT 2012 MCQs

1. A person shall register under the Act if he:

(A) Earns salary


(B) Imports goods


(C) Provides taxable services in Punjab


(D) Works abroad




2. Registration applies to a person who provides services from:

(A) Outside Pakistan only


(B) Punjab office or place of business


(C) Only Islamabad


(D) Only abroad




3. A person required to be registered includes:

(A) Only government employees


(B) Only companies


(C) Persons fulfilling legal criteria


(D) Only importers




4. Registration is regulated by:

(A) Authority through notification


(B) Courts


(C) Police


(D) Banks




5. A person receiving taxable services under section 3(2) is deemed registered when:

(A) Service is completed


(B) Invoice is issued or payment is made


(C) Year ends


(D) Audit starts




6. Deemed registration applies for:

(A) Whole life


(B) Permanent basis


(C) One year only


(D) Particular tax period




7. Authority may publish registered persons list on:

(A) Website


(B) Newspaper


(C) TV


(D) Gazette only




8. It is reasonable to believe a person is registered if:

(A) He is rich


(B) He has office


(C) He is on Authority website list


(D) He has employees




9. Voluntary registration is for:

(A) Persons carrying economic activity


(B) Only government


(C) Employees only


(D) Students




10. Voluntary registration can be applied:

(A) Never


(B) Only monthly


(C) Only yearly


(D) At any time




11. Authority may register voluntarily if satisfied that:

(A) Person is rich


(B) Person will provide taxable services


(C) Person is unemployed


(D) Person is student




12. Voluntary registration requires:

(A) Place of business


(B) Police approval


(C) Court order


(D) Bank guarantee only




13. Compulsory registration is done by:

(A) Court


(B) Bank


(C) Police


(D) Commissioner




14. Before compulsory registration, notice must be given:

(A) After registration


(B) After audit


(C) Before 15 days


(D) No notice required




15. Compulsory registration requires opportunity of:

(A) Appeal


(B) Hearing


(C) Payment


(D) Refund




16. Suspension of registration is temporary:

(A) False


(B) True


(C) Permanent


(D) Optional only




17. Registration may be suspended if person:

(A) Fails compliance


(B) Pays tax


(C) Files return


(D) Registers




18. Notice of suspension includes:

(A) Rewards


(B) Salary


(C) Reasons and remedial actions


(D) Tax exemption




19. Suspension may be withdrawn within:

(A) 30 days


(B) 60 days


(C) 90 days


(D) 1 year




20. Registration is removed from:

(A) Court list


(B) Bank list


(C) Website list


(D) Police list




21. After 60 days, Authority may:

(A) Ignore case


(B) Close business


(C) Give loan


(D) Reinstate or cancel registration




22. Cancellation of registration requires:

(A) No reason


(B) Customer complaint only


(C) Police report


(D) Inquiry or audit




23. Cancellation does NOT remove:

(A) Liabilities


(B) Salary


(C) Job


(D) Office




24. De-registration is done by:

(A) Court


(B) Commissioner


(C) Police


(D) Bank




25. A person may apply for de-registration if:

(A) He is rich


(B) He does not satisfy registration requirements


(C) He is student


(D) He is employee




26. De-registration application is disposed within:

(A) 3 months


(B) 1 month


(C) 6 months


(D) 1 year




27. Extension for de-registration decision may be up to:

(A) 60 days


(B) 30 days


(C) 10 days


(D) 90 days




28. Authority can restore registration:

(A) Never


(B) Under conditions


(C) Only court order


(D) Only FBR order




29. Registration applies to:

(A) Only goods dealers


(B) Service providers


(C) Farmers only


(D) Students




30. Deemed registration applies when:

(A) Payment is made


(B) Goods imported


(C) Salary paid


(D) Service is received




31. List of registered persons is:

(A) Public on website


(B) Confidential


(C) Private only


(D) Police record




32. Voluntary registration requires:

(A) No condition


(B) Police clearance


(C) Court order


(D) Authority satisfaction




33. Compulsory registration applies to:

(A) Non-taxable persons


(B) Employees


(C) Students


(D) Non-registered eligible persons




34. Suspension of registration is:

(A) Final


(B) Permanent cancellation


(C) Temporary inactivation


(D) Refund




35. Authority gives notice for suspension:

(A) Before action


(B) After cancellation only


(C) After refund


(D) Never




36. Registration number is issued upon:

(A) Payment


(B) Audit


(C) Registration


(D) Filing appeal




37. De-registration is allowed when:

(A) Person is student


(B) Person wants exemption only


(C) Person is employee


(D) Person qualifies conditions




38. Suspension is removed from:

(A) Bank


(B) Court


(C) Website list


(D) Office register only




39. Authority can cancel registration if:

(A) No reason exists


(B) Return filed


(C) Payment is made


(D) Non-compliance continues




40. Registration ensures:

(A) Tax exemption


(B) Salary increase


(C) Tax compliance


(D) Loan approval




41. Registered person includes:

(A) Only companies


(B) Any registered or liable person


(C) Only government


(D) Only banks




42. Authority website list creates:

(A) Presumption of registration


(B) Fraud


(C) Tax exemption


(D) Court case




43. Voluntary registration applies to:

(A) Economic activity persons


(B) Police officers


(C) Students


(D) Retired persons only




44. Compulsory registration notice period is:

(A) 5 days


(B) 30 days


(C) 15 days


(D) 60 days




45. Suspension is based on:

(A) Police report


(B) Court order


(C) Satisfaction of Authority


(D) Customer demand




46. De-registration means:

(A) Removal from register


(B) Registration increase


(C) Tax increase


(D) Penalty




47. Authority can restore registration when:

(A) Salary paid


(B) Tax increased


(C) Conditions met


(D) Goods imported




48. Registration is required for:

(A) Farmers only


(B) Employees


(C) Taxable services providers


(D) Students




49. Failure to register leads to:

(A) Compulsory registration


(B) Reward


(C) Salary increase


(D) Loan




50. Authority functions include:

(A) Only audit


(B) Registration control


(C) Police work


(D) Banking




51. Suspension period ends in:

(A) 30 days


(B) 90 days


(C) 60 days


(D) 1 year




52. Registration applies to:

(A) Only government


(B) Business persons


(C) Only banks


(D) Students




53. De-registration request is made to:

(A) Court


(B) Police


(C) Commissioner


(D) Bank




54. Registration is linked to:

(A) Land ownership


(B) Salary


(C) Economic activity


(D) Passport




55. Authority may suspend registration if:

(A) Person complies


(B) Return filed


(C) Tax paid


(D) Non-compliance exists




56. Registration cancellation requires:

(A) No process


(B) Loan


(C) Inquiry


(D) Salary




57. Registered person is liable for:

(A) Only goods tax


(B) Customs only


(C) Income tax only


(D) Service tax




58. Authority publishes registered list for:

(A) Police use only


(B) Secrecy


(C) Public awareness


(D) Banks only




59. Registration number is used for:

(A) Passport


(B) Identity in tax system


(C) Driving license


(D) School admission




60. Registration under Act ensures:

(A) Loan approval


(B) Job guarantee


(C) Tax compliance system


(D) Free services




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