Enforcement Officer Model Past Paper 2023 PDF

Part I: Job-Related

Accounting & Finance including Sales Tax on Services – 50 Marks

Q. What is the primary purpose of a Trial Balance?
Answer: To check the arithmetic accuracy of ledger accounts

Q. Depreciation on an asset is charged to:
Answer: Profit & Loss Account

Q. A liability that is due within 12 months is called:
Answer: Current Liability

Q. Cash sales and credit sales affect which financial statements?
Answer: Income Statement and Cash Flow Statement

Q. Outstanding expenses are:
Answer: Expenses incurred but not yet paid

Q. Prepaid expenses are:
Answer: Expenses paid in advance but not yet incurred

Q. Who is responsible for paying Punjab sales tax on services for imported consultancy?
Answer: Recipient of the service in Punjab

Q. How can a registered person claim input tax on services received?
Answer: By holding a valid tax invoice not older than 6 months

Q. If a transaction is paid in cash for restaurant services, the tax rate is:
Answer: 16%

Q. Small hotels with less than 20 rooms pay tax at:
Answer: 5%

Q. The minimum amount for a banking channel requirement under the Act is:
Answer: Rs. 50,000

Q. What is the meaning of “Economic Activity” under the Act?
Answer: Any trade, business, profession, or activity carried out for a consideration

Q. Penalty for charging excess tax more than the legal rate (first default) is:
Answer: Rs. 20,000

Q. How long must records be kept if a case or appeal is pending?
Answer: Until the final decision

Q. Who can conduct a joint audit with FBR under the Act?
Answer: Punjab Revenue Authority

Q. What is a “Registered Person” under the Act?
Answer: A person who is registered or liable to be registered

Q. Short-paid tax refers to:
Answer: Tax paid less than the amount legally due

Q. Who has the power to amend the Second Schedule of taxable services?
Answer: Punjab Government by notification

Q. The standard sales tax rate for services in Punjab is:
Answer: 16%

Q. Input tax adjustment is not allowed for which items?
Answer: Personal consumption, exempt services, gifts, vehicles

Q. Reverse charge mechanism applies to:
Answer: Registered recipients receiving services from outside Pakistan

Q. How long does a person have to reply to an Audit Observation?
Answer: 21 days

Q. Which professionals can be appointed for a Special/Forensic Audit?
Answer: Chartered Accountants, Cost & Management Accountants, Forensic Experts

Q. Penalty for failure to issue tax invoice (subsequent default) is:
Answer: Rs. 50,000

Q. Who is liable to pay tax if a company is wound up?
Answer: Directors, partners, or owners jointly and severally

Q. The “10% deposit rule” during appeal refers to:
Answer: Depositing 10% of the demanded tax to halt recovery

Q. Maximum period for sealing business premises is:
Answer: 1 month

Q. Tax recovery period for financial years after July 2022 is:
Answer: 5 years from end of financial year

Q. Maximum input tax claim allowed per period is:
Answer: 90% of output tax

Q. Penalty reduction if tax is paid after a show-cause notice:
Answer: Pay tax, default surcharge, and 50% of penalty

Q. Net Profit ratio measures:
Answer: Profitability of business operations

Q. Operating cycle formula:
Answer: Inventory period + Accounts Receivable period

Q. Letter of Credit (LC) is used for:
Answer: Guarantee by a bank to a foreign bank for imports

Q. Zero Coupon Bond is also called:
Answer: Deep Discount Bond

Q. Agency theory deals with conflict between:
Answer: Managers and Shareholders

Q. Who is responsible if an e-intermediary willfully submits false info to avoid tax?
Answer: E-intermediary and taxpayer jointly

Q. Who must deposit tax in case of Reverse Charge?
Answer: Registered recipient

Q. Standard rate for telecommunication services:
Answer: 19.5%

Q. Payment in cash at restaurants attracts tax at:
Answer: 16%

Q. Payment via Card / Mobile wallet attracts tax at:
Answer: 5%

Q. Penalty for obstructing a tax officer ranges from:
Answer: Rs. 25,000 – Rs. 100,000

Q. Time limit for filing appeal to Commissioner Appeals is:
Answer: 30 days

Q. Appeal fee for individual is:
Answer: Rs. 200

Q. Appeal fee for company is:
Answer: Rs. 1,000

Q. Time limit for appeal to Appellate Tribunal:
Answer: 60 days

Q. Fee for Appellate Tribunal appeal:
Answer: Rs. 2,000

Q. Who is liable to pay tax for services originating outside Pakistan but used in Punjab?
Answer: Service recipient in Punjab

Q. Burden of proof in excess tax collection cases lies on:
Answer: Person who collected the tax

Q. Default surcharge for tax fraud is applied at:
Answer: 2% per month of tax evaded

Q. Deposit of admitted tax amount is required during:
Answer: Appeal filing

Q. Penalty for failure to maintain records ranges between:
Answer: Rs. 10,000 – Rs. 100,000

Q. Maximum remand period for investigation under Act is:
Answer: 14 days

Part II: General Knowledge

Islamic Studies / Ethics & Urdu

Q. Hazrat Nooh (AH) name mentioned in the Holy Quran _____ times.
Answer: 43

Q. Give the name of the prophet who is the son of Hazrat Daud (AS)?
Answer: Hazrat Suleiman (AS)

Q. How many times is Hazrat Ayyub (AS) mentioned in the Holy Quran?
Answer: 4 times

Q. Which Prophet was the maternal grandfather of Hazrat Ayub (AS)?
Answer: Hazrat Loot (AS)

Q. The charge of adultery in Islam is dealt under?
Answer: Hadd punishment under Hudood Ordinance

Q. The famous philosopher Kant belonged to which country?
Answer: Germany

Q. In which Surah is the event of Miraj mentioned?
Answer: Surah Bani Israel

Q. What is the meaning of the word “Islam”?
Answer: Submission to the will of Allah

Q. “مسدسِ حالی” کا اصل نام کیا ہے؟
جواب: مدوجزرِ اسلام۔

Q. بابائے اردو کسے کہا جاتا ہے؟
جواب: مولوی عبدالحق۔

Q. فیض احمد فیض کے پہلے شعری مجموعے کا نام کیا ہے؟
جواب: نقشِ فریادی۔

سوال: لفظ “بزم” کا مطلب کیا ہے؟
جواب: محفل یا اجتماع

سوال: مشہور اردو افسانہ “لحاف” کس نے لکھا؟
جواب: عصمت چغتائی

Pakistan Studies , Current Affairs & Geography

Q. Current Governor of Khyber Pakhtunkhwa:
Ans: Faisal Karim Kundi

Q. Year of Objective Resolution:
Ans: 1949

Q9. National poet of Pakistan:
Ans: Allama Iqbal

Q10. Largest province by area:
Ans: Balochistan

When was the Nehru Report published?
Answer: 1928

When was the Liaquat-Nehru pact signed?
Answer: 1950

The Lenin Peace Prize was awarded to which famous Pakistani poet?
Answer: Faiz Ahmed Faiz

Cue, Bolting, and Break terms are associated with which game?
Answer: Billiards / Snooker

 English

Q. Synonym of ‘Vague’:
Ans: Unclear

Q. Antonym of ‘Prohibit’:
Ans: Allow

Q. ‘He is fond ____ music.’
Ans: Of

Q. Passive Voice: ‘Who wrote this letter?’
Ans: By whom was this letter written?

Q. Correct Spelling:
Ans: Questionnaire

Q. ‘He is the ____ boy in the class.’
Ans: Tallest

Q. Idiom: ‘Break the ice’ means:
Ans: To start a conversation

Q. Synonym of ‘Grateful’:
Ans: Thankful

Q. Antonym of ‘Vast’:
Ans: Narrow

Q. ‘A place where bees are kept’:
Ans: Apiary

Q. Antonym of “Prolific”
Answer: Unproductive

Q. Synonym of “Ephemeral”
Answer: Short-lived

Q. Meaning of “Throw in the towel”
Answer: To give up

Q. Meaning of “Bite the bullet”
Answer: To face a difficult situation bravely

Q. Change Voice: “The committee has approved the proposal” → ?
Answer: The proposal has been approved by the committee

Q. Change Voice: “They will announce the results tomorrow” → ?
Answer: The results will be announced tomorrow

Computer Science & Everyday Science

Which shortcut key is used for a manual line break in MS Word?
Answer: Shift + Enter

In MS Excel, what is an absolute cell reference format?
Answer: A1

Q. What causes the seasons on Earth?
Answer: The tilt of the Earth’s axis and its orbit around the Sun.

Q. ‘Watermark’ option is in which tab?
Ans: Design / Page Layout

Q. Shortcut to insert a new slide:
Ans: Ctrl + M

Q. ‘Landscape’ is a:
Ans: Page Orientation

Q. Key to go to start of a line:
Ans: Home

Q. Ctrl + I is used to:
Ans: Italicize text

 

Part II: General Knowledge

Islamic Studies / Ethics & Urdu

Q. Who was the first Caliph after Prophet Muhammad (PBUH)?
Answer: Abu Bakr Siddiq

Q. What is the meaning of the word “Islam”?
Answer: Submission to the will of Allah

Q. What are the Five Pillars of Islam?
Answer: Shahada (Faith), Salah (Prayer), Zakat (Charity), Sawm (Fasting), Hajj (Pilgrimage)

سوال: لفظ “بزم” کا مطلب کیا ہے؟
جواب: محفل یا اجتماع

سوال: مشہور اردو افسانہ “لحاف” کس نے لکھا؟
جواب: عصمت چغتائی

Pakistan Studies , Current Affairs & Geography

When was the Nehru Report published?
Answer: 1928

When was the Liaquat-Nehru pact signed?
Answer: 1950

The Lenin Peace Prize was awarded to which famous Pakistani poet?
Answer: Faiz Ahmed Faiz

Cue, Bolting, and Break terms are associated with which game?
Answer: Billiards / Snooker

 English

Q. Antonym of “Prolific”
Answer: Unproductive

Q. Synonym of “Ephemeral”
Answer: Short-lived

Q. Meaning of “Throw in the towel”
Answer: To give up

Q. Meaning of “Bite the bullet”
Answer: To face a difficult situation bravely

Q. Change Voice: “The committee has approved the proposal” → ?
Answer: The proposal has been approved by the committee

Q. Change Voice: “They will announce the results tomorrow” → ?
Answer: The results will be announced tomorrow

Computer Science & Everyday Science

Which shortcut key is used for a manual line break in MS Word?
Answer: Shift + Enter

In MS Excel, what is an absolute cell reference format?
Answer: A1

Q. What causes the seasons on Earth?
Answer: The tilt of the Earth’s axis and its orbit around the Sun.