THE PUNJAB SALES TAX ON SERVICES ACT 2012 MCQs 60 min Score: 0 Attempted: 0/60 Subscribe 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 Suspension may be withdrawn within: (A) 30 days (B) 60 days (C) 90 days (D) 1 year 20.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