THE PUNJAB SALES TAX ON SERVICES ACT 2012 MCQs

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1. “Person” under the Act includes:





2. Which of the following is included in the definition of “person”?





3. An association of persons is included in the definition of:





4. Federal Government is included in the definition of:





5. A Provincial Government is included in the definition of:





6. Local authority or local government is included in:





7. Foreign government is included in the definition of:





8. The use of the word “he” in the Act refers to:





9. “Place of business” means a person owns, rents or occupies space in:





10. Place of business is where a person carries on:





11. Economic activity may be carried on:





12. Place of business may include activity through:





13. Place of business includes economic activity through:





14. “Prescribed” means prescribed by the:





15. Registration number means the number allocated to a:





16. “Registered person” means a person who is:





17. A person liable to register but not registered shall:





18. “Return” means any return furnished under:





19. A resident individual may have a place of business in Punjab in:





20. An individual is resident if his permanent address on CNIC is in:





21. A resident individual may have a permanent representative in:





22. A company is resident if it has its registered office in:





23. A company may be resident if it has a place of business in Punjab:





24. A company is resident if it has a permanent representative in:





25. Control or management of affairs situated in Punjab makes which entity resident?





26. “Rules” means rules made under the:





27. “Schedule” means a Schedule appended to the:





28. “Service” means anything which is:





29. Services include those listed in the:





30. A service remains a service even if it involves:





31. Service remains a service whether use of goods is:





32. “Short-paid” means paying tax:





33. Short payment may occur because of:





34. “Similar service” means service closely resembling another in:





35. Similar service may resemble another in terms of:





36. “Special Judge” means a judge appointed under section:





37. “Standard Rate” under the Act means:





38. “Tax” includes:





39. Tax includes any other sum payable or recoverable under the:





40. “Taxpayer” means a person who provides taxable services in course of:





41. Taxable services must be provided for:





42. “Tax fraud” means knowingly and dishonestly:





43. Providing taxable services without registration may amount to:





44. Falsifying tax invoices may be treated as:





45. Tax fraud includes acting contrary to duties under:





46. Tax fraud is committed with intention of:





47. Tax fraud may involve:





48. Tax period means a period of:





49. Authority may specify another tax period through:





50. “Taxable service” shall have meaning given in section:





51. “Value of taxable service” shall have meaning given in section:





52. Taxable service is subject to exclusion mentioned in:





53. A taxable service must be listed in the:





54. Taxable service is provided by a person from his:





55. Taxable service includes commencement or termination of:





56. Services provided to a non-resident person are covered under subsection:





57. Services provided by a non-resident to a resident person are treated as:





58. Under subsection 3(3), offices inside and outside Punjab are treated as:





59. Authority may prescribe rules with prior approval of the:





60. Providing of service includes rendering, supply, initiation, execution and:





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