Inspector Inland Revenue Paper 2016
1- Income from Property
2- Income
3- Agriculture Income
4- While calculating income from business, personal expenses are deductible are not?
5- Income from business
6- Exempt Authority
7- Spe
8- Salary other than exempt charge to
9- Tax credit on donations
10- Authority to allow tax payment on installment
11- Authority for arresting
12- Arrears collection inland
13- Arrears recovery
14- Tax credit
15- ..
16- Royalty head
17- Income from hire or lease of tangible movable property
18- Tax on asset
19- Exemptions
20- Foreign Government Employees salary
21- ST Zero rated schedule
22- Registered person can claim input tax for supplies
23- ..
24- Who should register in Sales Tax
25- Penalty on fraud
26- Appeal to high court within ………. Days
27- Sales Tax period means
28- Exempt schedule
29- Appeal to Appellate Tribunal
30- ….
31- Federal Government agreement with Foreign government
32- …
33- Repayment of Tax allowing authority..
34- Orders, Notes
35- Dutiable goods are specified in which schedule
36- Which order of the board must not followed by the employees of fbr
37- Default surcharge P/A at which rate
38- Duty free goods
39- “Definitions” section
40- “Schedule” mean
41- ………………………………. Specified in schedule
42- ….
43- Tax Reforms in Pakistan financed by…..
44- Reducing reliance on WHT is
45- Re-engineering means in Tax reforms………
46- Establishment of large tax payment
47- Tax reforms GDP
48- Tax reforms arbitrariness
49- TARP environment term exist
50- Tax Reforms
51- Tax reforms all inland tax
52- Tax reforms increase with
53- FBR promote
54- FBR adopt modern method
55- FBR improves productivity
56- How many functions of FBR 22, 30, 15, none
57- FBR grant allowances, rewards
58- Direct tax is
59- WHT is which type of tax
60- Indirect tax means
61- 2014-15 direct tax contribution is 40%, 50%, 60%...
62- Non tax
1)Focus on FBR Reforms
2)Power of the board & commissioner
3) schedule name (specially sales tax+FEA)
4) kIBOR Rate ?
5) Income tax counted in ? A)Cash method,b)acrual method
6) offences & penalties (pay fine) etc
7)Reforms financed by ?
8) Duty difines
9) confiscate cigrate & beverage (sec 27 FEA)
10)default surcharge
11)penlty for tax fraud ?
12) penalty for to obstruct revenue officer ?
13)schedule 3 of FEA 2005
14) Sales tax 5th schedule
15) sec 2 of FEA 2005
How appoint e intermediary. Board
Procedure to arrest a person. 37b
Obstruct authorised officer. 25k+100%
Fail to maintaon record.10k+5%
Duty in which bank.any designated bnk
Order notice decision. Sec 56
Board order which are not followed by officr. Qusai judicial
Default surcharge rate.kibor+3
Service liable to duty is.ist sch n 98 custom act
Tax administration finance by .world bnk
Re engineering. Admin reform
1. Bad Debts.
2. Which Schedule is about what.
3. Reforms in Administrative, procedural, policy.
4. Corporate Tax.
5. Sales Tax Rate.
6. ADRC and it's time duration within which to be formed.
7. Appellate authority stay order powers.
8. Sales Tax Liability Section
9. Provisional Assesment
10. Show Cause Notices.
11. When should you furnish returns/Due date.
12. Who can reward official of Inland Revenue
13. Who can appoint
14. FBR Hierarchy.
15. Powers of Commissioner.
16. Who can rectify orders.
17. Time period within which the board can recall sub-ordinates orders
18. Time Period for maintaining record.
19. Who FBR Finances itself and what are the resources External/internal/others
20. FBR Internal Hiring
21. FBR electronic Filing acceptancy
22. Who can condone time limits.
21. Honors/medals/awards by president and it's taxable/non-taxable status.
22. Focus on Excise.
1. Federal govt exempt penalty and default surcharge
2 cost of reference to high court is of the discretion of high court
3 delayed refund payable at KIBOR p.a
4 inland revenue officer not rank of asst commissioner issue duplicate sales tax document
5 Special procedures of sales tax allowed by Federal Government
6 Buyer cannot claim input tax if credit transaction amount is not paid within 180 of issuance of invoice
7 At least one special Judge to be appointed under ST act
8 board or commissioner appoint auditors for special audit
9 Income from hire or lease of tangible movable property is "income from business "
10 income from other sources includes royalty, dividend, profit on debt, ground rent ,lease of building with plant and machinery ,pension ,gratuity
11 no loss recognize on disposal of following capital assets painting ,jewelry ,coins ,antique
12 on cement FED is Rs 1 per kg
13 Capital gain tax is 10 % for five years on immovable property now
14 Tax credit for employment generation is two person up June 2019
15 tax credit for sales to registered person is 3% now
16 Threshold for cottage industry is now 10 million
17 Gowadar free zone is exempted from sales tax and FED for 23 years
18 Tax credit for new established undertaking is 100 5 from July 2011 to June 2016
19 Speculation business loss only set off against speculative income
Sunday 15 January 2017
Inspector Inland Revenue Paper 2016
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