Enforcement Officer Model Past Paper 2025 PDF

Part I: Job-Related

Accounting & Finance including Sales Tax on Services – 50 Marks

Q. A company has opening inventory of Rs. 500,000, purchases of Rs. 1,200,000, closing inventory Rs. 400,000. Calculate cost of goods sold.
Answer: Rs. 1,300,000

Q. If gross profit is 25% on sales of Rs. 2,000,000, calculate net sales.
Answer: Rs. 2,000,000 (Gross Profit already on Sales)

Q. A service provider collected Rs. 50,000 tax by mistake. How much must be deposited with Government?
Answer: Rs. 50,000

Q. Input tax claimed on a business vehicle of Rs. 2,500,000. Allowed?
Answer: No, input tax not allowed on vehicles

Q. A registered person paid Rs. 120,000 as tax but filed return 20 days late. Penalty calculation?
Answer: Rs. 10,000 + Rs. 200 × 5 = Rs. 11,000

Q. Reverse charge: Imported consultancy service Rs. 500,000. Tax rate 16%. How much tax to deposit?
Answer: Rs. 80,000

Q. A company’s accounts show: Accounts Receivable Rs. 400,000, Inventory Rs. 600,000, Current Liabilities Rs. 300,000. Calculate Current Ratio.
Answer: (400,000+600,000)/300,000 = 3.33

Q. Taxable service provided Rs. 1,000,000. Output tax 16%. Input tax credit Rs. 150,000. Max adjustment allowed?
Answer: 90% of output tax = Rs. 144,000

Q. A business receives e-service from outside Pakistan for Rs. 250,000. When is tax due?
Answer: At the time of receipt via reverse charge

Q. A service provider fails to issue 3 tax invoices. Penalty + sealing power?
Answer: 1st default Rs. 20,000, 2nd Rs. 50,000, 3rd = premises may be sealed 1 month

Q. A person fails to register and provides services generating Rs. 500,000 tax. Penalty (company)?
Answer: Rs. 100,000 or 5% of tax = Rs. 25,000, whichever higher → Rs. 100,000

Q. A company is audited. Short-paid tax Rs. 200,000. Pays during audit but before show-cause notice. Penalty?
Answer: 20% of penalty + tax + default surcharge

Q. ADR committee formed within 30 days. Recommendation timeline?
Answer: 90 days, final order within 45 days

Q. Tax fraud Rs. 600,000. Default surcharge?
Answer: 2% per month = Rs. 12,000 per month

Q. Operating profit Rs. 300,000, sales Rs. 1,500,000. Operating Profit Ratio?
Answer: 20%

Q. Letter of Credit Rs. 500,000 issued for import. Which bank responsible?
Answer: Issuing bank / SBP supervises monetary policy

Q. A zero coupon bond issued at Rs. 800, matures at Rs. 1,000 after 5 years. Effective yield?
Answer: 25% over 5 years / annualized ~4.66%

Q. Tax on telecommunication service Rs. 200,000. Rate?
Answer: 19.5% → Rs. 39,000

Q. Restaurant cash sales Rs. 50,000, card/QR Rs. 30,000. Tax?
Answer: Cash 16% = Rs. 8,000; Card 5% = Rs. 1,500

Q. Sales Tax Act Section 16A, transaction Rs. 60,000 paid in cash. Consequence?
Answer: Input tax not allowed, violation penalty applies

Q. Company pays Rs. 500,000 tax, files return 3 months late. Maximum surcharge + penalty?
Answer: Default surcharge (IBR+3%), penalty Rs. 10,000 + daily Rs. 200 × delay

Q. Business sold, old owner didn’t pay Rs. 50,000 tax. Who liable?
Answer: New owner jointly and severally

Q. Special audit officer discovers underpayment Rs. 100,000. How is it recovered?
Answer: Tax + default surcharge + possible penalty

Q. Registered person receives taxable service Rs. 400,000 from foreign entity. Tax rate 16%, input credit Rs. 0. Tax due?
Answer: Rs. 64,000 via reverse charge

Q. Prepaid expense Rs. 20,000, accrued expense Rs. 15,000. Accounting treatment?
Answer: Prepaid – Asset; Accrued – Liability

Q. Company inventory Rs. 500,000, sells goods Rs. 750,000, cost 500,000. Gross profit ratio?
Answer: (750,000-500,000)/750,000 = 33.33%

Q. Acid-test ratio: Current Assets Rs. 600,000, Inventory Rs. 200,000, Current Liabilities Rs. 400,000. Quick ratio?
Answer: (600,000-200,000)/400,000 = 1

Q. Maximum duration for sealing business premises under Act?
Answer: 1 month

Q. Maximum physical remand for tax investigation?
Answer: 14 days

Q. Appeal to Appellate Tribunal fee?
Answer: Rs. 2,000

Q. Who bears liability if e-intermediary submits false info?
Answer: Taxpayer + e-intermediary jointly

Q. Burden of proof for excess tax collected Rs. 50,000?
Answer: Collector / service provider

Q. Commission agent collects Rs. 200,000 on behalf of supplier. Tax rate 16%. Tax deposited by whom?
Answer: Supplier

Q. Small hotel 18 rooms, bill Rs. 100,000. Tax rate?
Answer: 5% → Rs. 5,000

Q. Prepaid IT services Rs. 120,000, tax 16%. How much input credit can be claimed if period within 6 months?
Answer: Rs. 19,200

Q. Default surcharge period starts?
Answer: 16th day after due date

Q. Taxpayer files appeal, deposits 10% admitted amount Rs. 50,000. Remaining Rs. 450,000 under dispute. PRA recovery?
Answer: Cannot recover beyond deposited 10% while appeal pending

Q. Directors liable for company tax default Rs. 200,000. One director has personal assets Rs. 100,000. Maximum liability?
Answer: Rs. 100,000

Q. Cash vs Card sale tax treatment restaurant Rs. 40,000 cash, Rs. 20,000 card. Tax collected?
Answer: Cash 16% = Rs. 6,400; Card 5% = Rs. 1,000

Q. What is “Operating Cycle”?
Answer: Inventory period + Accounts Receivable period

Q. Agency theory conflict between?
Answer: Managers & Shareholders

Q. Sales Tax Act Section 16C, adjustment cannot exceed?
Answer: 90% of output tax

Q. Taxable service Rs. 600,000, invoice suspected undervalued. Open market price Rs. 700,000. Tax charged?
Answer: 16% of Rs. 700,000 → Rs. 112,000

Q. Penalty for failure to update business address within 14 days?
Answer: Rs. 50,000 – Rs. 100,000

Part II: General Knowledge

Islamic Studies / Ethics & Urdu

Q. What is the main purpose of sending Prophets?
Answer: To guide humanity to the right path

Q. Which nation is called Ashab-ul-Hijr?
Answer: Thamud

Q. Who Urged Hazrat Adam ( A.S ) to taste Prohibited Tree?
Answer: Iblees

Q. In which Holy Book of Non-Muslims the Quran mentioned repeatedly?
Answer: Holy book of Sikh

Q. Prophet Abraham broke the idols with ________.
Answer: An Axe

Q. How many sons did Hazrat Adam (A.S) have?
Answer: 3

Q. اردو کا پہلا صاحبِ دیوان شاعر کون ہے؟
جواب: قلی قطب شاہ۔

Q. اردو کی پہلی خاتون ناول نگار کسے تسلیم کیا جاتا ہے؟
جواب: رشیدۃ النساء (ناول: اصلاحُ النساء)۔

Pakistan Studies , Current Affairs & Geography

Q. National flower of Pakistan is:
Ans: Jasmine

Q. Largest province of Pakistan by area:
Ans: Balochistan

Q. Pakistan’s Independence Day is celebrated on:
Ans: 14 August

Q. National poet of Pakistan:
Ans: Allama Iqbal

Q. First Governor General of Pakistan:
Ans: Muhammad Ali Jinnah

Q. Under the 1973 Constitution, who is the ‘Head of Government’?
Answer: The Prime Minister (President is Head of State)

Q. Which agreement ended the 1965 War between Pakistan and India?
Answer: Tashkent Declaration (1966)

Q. Who presented the ‘Poor Man’s Budget’ in 1946?
Answer: Liaquat Ali Khan

Q. The ‘Durand Line’ was drawn in which year?
Answer: 1893 (Agreement between Sir Mortimer Durand and Amir Abdur Rahman)

Q. Which pass connects Pakistan (Gilgit) with China?
Answer: Khunjerab Pass

Q. Who is the current President of the ‘Financial Action Task Force’ (FATF)?
Answer: Elisa de Anda Madrazo (Mexico) — Current for 2026 term

 English

Q. Idiom: ‘To cry over spilled milk’ means:
Ans: Regretting past mistakes

Q. Synonym of ‘Vanish’:
Ans: Disappear

Q. Antonym of ‘Arrival’:
Ans: Departure

Q. ‘A person who hates mankind’:
Ans: Misanthrope

Q. ‘Neither of them ____ present.’
Ans: Was

Q. ‘He is _____ honest man.’
Ans: An

Q. Plural of ‘Criterion’:
Ans: Criteria

Q. Synonym of ‘Pardon’:
Ans: Forgive

Q. Correct Spelling:
Ans: Entrepreneur

Q. Change Voice: “The manager will review the report” → ?
Answer: The report will be reviewed by the manager

Q. Meaning of “Cut to the chase”
Answer: Get to the point quickly

Computer Science & Everyday Science

In MS Office, ‘Portrait’ and ‘Landscape’ are types of?
Answer: Page Orientation

What does ISP stand for?
Answer: Internet Service Provider

Q. Which component of blood is responsible for clotting?
Answer: Platelets (Thrombocytes)

Q. In Computer Networking, what does ‘OSI Model’ stand for?
Answer: Open Systems Interconnection

Q. ‘Light Year’ is a unit of what?
Answer: Distance (not time)

Q. The most common protocol used in Local Area Networks is:
Ans: Ethernet

Q. Which software controls the basic functions of a computer?
Ans: Operating System

Q. Which memory is used for permanent storage?
Ans: Hard Disk

Q. What does GUI stand for?
Ans: Graphical User Interface

Q. The shortcut to open ‘Run’ dialog box is:
Ans: Windows Key + R