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Sample Questions For Final Exam of PGD in CVITM 12th Batch-Part
Sample Questions For Final Exam of PGD in CVITM 12th Batch-Part
Sample Questions For Final Exam of PGD in CVITM 12th Batch-Part
2. Examining officers must send------with the examining report to the assessment section for the
identification of imported products.
(a) Sample of the product
(b) Only report
(c) A certificate
(d) All of the above
3. If assessable value is 100 taka and rate of Customs Duty is 7% and AIT 3%, what will be
Total Tax?
(a) 20 Taka
(b) 10 Taka
(c) 15 Taka
(d) 21 Taka
4. To release a consignment, the importer needs to pay final duties and taxes to the
(a) Bank
(b) Customs officers
(c) Commissioner
(d) None of the above
5. What is ASYCUDA?
8. Customs officers filed a case against an importer for importing 15 MT fabrics instead of 10
MT. The value of the product is 42 lakh taka. Who will adjudicate the consignment?
(a) Commissioner
(b) Additional Commissioner
(c) Joint Commissioner
(d) Deputy Commissioner
9. If any person commits an offence under section 32 of the Customs Act 1969 and evade
taxes, such person shall be liable to a penalty of:
(a) at least thrice but not exceeding four times the amount of tax evaded
(b) at least twice but not exceeding four times the amount of tax evaded
(c) at least twice but not exceeding five times the amount of tax evaded
(d) None of the above
10. If any person or Customs official aggrieved at any decision or order given by concern
Customs officer, may appeal against such order to the appropriate authority within
-------------------------------------------------------------------------------------------------months.
(a) One
(b) Two
(c) Three
(d) Four
12. Generally, rate of VAT is 15% in terms of section 15 of the VAT and SD Act,
2012. However, supplier of few goods and services may apply reduced rated
VAT on output side. Please select the appropriate schedule of VAT and SD
Act 2012 under which such rates are mentioned.
15. In case of life insurance policy, what is the correct statement from the
following?
17. Mr. ‘X’ has purchased raw materials for manufacturing of respective goods
for amounting to BDT 5,00,000 (VAT @15% i.e., BDT 75,000) for which
payment was made through bank transfer amounting to BDT 4,50,000 and
rest of the amount in cash. What amount would be eligible for input tax
credit (ITC)?
18. A company has a running product which input cost is BDT 750 and selling
price is BDT 1,125. However, due to increase of material cost, total input
cost has been increased to BDT 805 whereas selling price remains same.
Please note Input-output Coefficient Declaration for the same product was
submitted to the authority before the price increase. Please select the
appropriate answer from the followings –
(a) 15%
(b) 7.5%
(c) 5%
(d) VAT exempted
20. What is the evidence for taking input tax credit against import of service on
management consultancy service?
21. Input tax credit can be taken only in case of the rate of output VAT –
23. What is the penalty for taking excess input tax credit through VAT Return?
24. In case of Supplementary Duty (SD) leviable imported goods, what is the
base value for calculating SD?
(a) On the assessable value
(b) On the base value for charging VAT
(c) On the value adding customs duty (CD) and regulatory duty (RD) with
assessable value
(d) On the value adding customs duty (CD) with assessable value
25. For the purpose of adjusting Supplementary Duty (SD) in case of export, an
application shall be furnished to the Commissioner for taking decreasing
adjustment. What is the timeline for the application?
(a) Within 12 months from the date of export or goods loaded for export
(b) Within 6 months from the date of export or goods loaded for export
(c) Within 3 months from the date of export or goods loaded for export
(d) Within 5 months from the date of export or goods loaded for export
26. A VAT registered entity has standard rated supply of BDT 1,00,000, zero
rated supply (export) of BDT 50,000, reduced rated supply of BDT 80,000
and VAT exempted supply of BDT 50,000 for the month of October 2023.
During the period, eligible input tax on procurement of common services is
BDT 2,000. From the given information, is partial input tax credit
applicable? If yes, what is the amount applying the formula of “I X T/A”?
(a) No
(b) Yes, BDT 2,000
(c) Yes, BDT 1,071
(d) Yes, BDT 1,643
27. ‘X’ limited has imported different types of finished goods our of which some
types of finished goods were released furnishing Bank Guarantee. In case of
taking input tax credit, what shall be appropriate steps in terms of section
46 of the VAT and SD Act?
28. Mr. Shoyeb has started a new business for some products which are listed in
the First Schedule of the VAT and SD Act, 2012. In case of taking VAT
registration for the business of Mr. Shoyeb, which statement/s are correct?
29. A Ltd. has received an electricity bill for its factory for the month of October
2023 in which rate of VAT is mentioned @5%. Here, please note that no
separate Tax Invoice (Mushak 6.3) has been issued by the electricity
distribution company. A Ltd. pays 15% VAT on output side. Considering the
same, is the company eligible to take input tax credit on such electricity bill?
(a) No
(b) Yes
30. A service provider is currently running his business paying 10% output VAT
as per the Third Schedule of the VAT & SD Act. However, is it permissible as
per VAT law to apply 15% output VAT?
(a) No
(b) Yes
32. নিচের ক োি কোো গ্রহচের কাচে উচে াূে র্িত ক ) রচর্ হচা-
য়য়ো ত
কN) নিাোতে েকথো
ক)) নাাোℓিী েকথো
ক)) োলচমো
39. নামচে প্তোন N মচে ℓতপ্তোচির কাচে নাক্ষিোর প্তোন N মচে ℓকℓচক্ষর োয় র্ নপ্তি াৃক্তি রচর্ ℓোচরি?
ক ) ০০ নপ্তি
কN) ০০ নপ্তি
ক)) ৩০ নপ্তি
ক)) ৫০ নপ্তি
40. ব টি ℓচেযর নাক্রয়াূময ০০০ িো ো হচম, াূে াযনর্র্ ℓচেযর নাক্রয়াূময র্ কাূে হোর
০০%)?
ক ) ০৬. ৬৬ িো ো
কN) ০০ িো োো
ক)) ০৩.০৫ িো ো
ক)) ০০ িো ো
41. েোদোরের্ কফরর্ প্তোনার কাচে র্ াোে ℓযন্তত ক ) ৩ কসর িোিচর্ হয়-
াোে
কN) ৬ াোে
ক)) ৫ াোে
ক)) ০২ াোে
45. বযদ্ধক্ত অথ শন -
ক ) বযবসা প্ররতষ্ঠাে
কN) বযদ্ধক্ত সাংঘ
ক)) রকাম্পারে
ক)) কক্ষয়োর
46. সসরবরাহ" অথ শন -
ক ) পণয সরবরাহ
কN) স্থাবর সম্পরত্ত সরবরাহ
ক)) রসবা সরবরাহ
ক)) োলচমো
55. নার েোচহচার সন্মনপ্তি। র্োাঁচ ান্ধম রো র্ড় ক কিচ ০০,০০০ িো ো াূচমযর ন)ফি ো ত উℓহোর নপ্তচমো। নর্নি
০২,০০০ িো োর ক্ষনℓক কক্ষচষ ন)ফি ো তলচমো তপ্তোি রচমি। র্োাঁচ র্ িো োর উℓর াূে তপ্তোি রচর্ হচা?
56. কাোি উℓ রে াূময ০% াোড়চম েহ) ক)োষেো াযর্ীর্ র্িু ম করয়োর্ াোনর্ম হচা?
( ) ℓ মচরো করয়োর্ ()) ৭.০ ক্ষর্োকক্ষ করয়োর্
(N) ০ ক্ষর্োকক্ষ করয়োর্ ()) ০.০ ক্ষর্োকক্ষ করয়োর্
57. ব সি উচে র্ি োরী তনর্াোি াূে েোমোিনাহীি উৎচে র্িচযো)য ক োি ℓেয াো কোো ক্রয় রচম
র্িচযো)য াূে ন শোচা নহেোা রচা?
( ) চে চ াূে হোর নপ্তচয় লি চর
()) ℓেয াূমযচ র শগ্োকক্ষ নপ্তচয় লি চর
(N) ℓেচ র শগ্োকক্ষ নপ্তচয় লি চর
()) ℓেয াূমযচ রহোর নপ্তচয় লি চর
58. ব সি রপ্তোর্ো সোিময়োনর াোচের ০৬ র্োনরচN াূে নিান্ধচির সিয র্চাপ্তি চরচে বাক
াূে প্তরর র্োাঁচ ০৬ র্োনরচN নিান্ধি তপ্তোি চরচে। ব নিান্ধচির োয োনরর্ো র্ র্োনরN কিচ তপ্তোি রো হচা?
( ) ০৬ সোিময়োনর কিচ ()) ৩০ সোিময়োনর কিচ
(N) ০৬ সোিময়োনর কিচ ()) ০ সোিময়োনর কিচ
59. উৎℓম েোচহা ০০,০০,০০০ িো ো নপ্তচয় ব টি )োনড় ক্রয় রচমি। নর্ি াের )োনড়টি াযাহোর
চর ২০২৩ েচির কফব্র æ য়োনর াোচে ব সি ন মোচরর োচে ৬,০০,০০০ িো ো নাক্রয় রচমি। ন মোর )োনড়টি
বনতম ২০২৩ াোচে ৬,০০,০০০ িো ো নাক্রয় চর। ন মোর র্ িো োর উℓর
াূে তপ্তোি রচা?
( ) ৬,০০,০০০ িো ো ()) ০০,০০০ িো ো
(N) ৬,০০,০০০ িো ো ()) ০০,০০,০০০ িো ো
61. দোরো ০০ বর (০) ব উনিনNর্ াযির্ো, ধনিয়া াো র ফোাঁন াযর্ীর্ ধিয ক োি াযির্ো াো ধনিয়চার
সিয নােোর েকনি নানদ ন ?
( ) নানদ ৬০ ()) দোরো ০০ (২)
(N) নানদ ৫০ ()) নানদ ০০০
62. র্ফ নেম দ্বোরো ধাযোহনর্তোর ক োি ℓেয ররোনি রো হচম নিান্ধি গ্রহি রোর তচয়োসি র্চে ন -িো?
( ) তচযোসি কিয়
(N) তচয়োসি র্চে
()) াোনেসয ান্ত্রেোমচয়র ধিমানর্ িো চম তচয়োসি কিয়
()) নক্ষল্প ান্ত্রেোমচয়র ধিমানর্ িো চম তচয়োসি কিয়
92. াূে া র্োচ প্তোনয়ত্ব ℓোমচি াোাঁদো নপ্তচম র্ াোে ℓযন্তত োরোপ্তন্ড কপ্তয়ো যোচা?
) ৬ াোে
N) ৩ াোে
)) ৬ াোে
)) ০২ াোে
93. র কায়োপ্ত ধি ত
) নিেীয় ক্তিচর্ নেনির্ ব াোে
াষℓত ক্তিচর্ নেনির্ নর্ি াোে
N) নিেীয়
াষℓত
)) ব াের কায়োপ্ত োম
)) উℓচরর ক োিটিয় িয়
94. র্াপ্তোনি ৃ র্ কোো ধি ত
) াোকমোচপ্তচক্ষ কপ্তয়ো কোো
N) াোকমোচপ্তচক্ষর াোনহর হচর্ েরারোহ ৃ র্ কোো
)) ℓ চেযর েোচি তপ্তত্ত ক োি কোো
)) াোকমোচপ্তক্ষ কিচ াোনহচ S তপ্তত্ত কোো
95. র্ মমℓীোচম কয ধি তসাো নপ্তচর্ হয় র্ো াূমর্-
) রোসস্ব S ধিপ্তত চন্ডর উℓর
N) ধিপ্তত ন্ড S েমচপ্তর উℓর
)) প্তোাী ৃ র্ রোসচস্বর উℓর
)) প্তোাী ৃ র্ াূেচ র উℓর
96. াূে র্য়চি কফৌসপ্তোরী ধℓরোচদর নােোর ক রচাি
) সমন নক্ষয়োম াযোক্তসচেি
N) কসমো S প্তোয়রো সস
)) নাক্ষিোর (র্ মমℓী )
)) রোসস্ব া র্োত
97. াূে ৫.৩ ন
?
) াূময ক)োষেো
N) উℓ রে-উৎℓোচে েহ)
প্ত
)) ℓচেযর ℓনরাোে S াূময ক)োষেো
)) ℓ চেযর াূময ক)োষেো
98. িযোয় নিেয়চির র্ নপ্তচির াচদয র্ মমℓী
রচর্ হচা?
) ০২০ নপ্তি
N) ৬০ নপ্তি
)) ৬০ নপ্তি
)) ০০০ নপ্তি
103. Tax Invoice (Mushak 6.3) should be issued on such date or before that date when ………….
on the taxable supply.
A) tax becomes payable B) at the time of delivery
C) at the time of paymentD) None
110. If the registered person makes supply from more than one places, then separate
serially numbered tax invoice mentioning name, address and invoice number for each
place ?
A) False B) True
111. How many Tax Invoice should be issued for every supply?
A) 3 copies B) 2 copies C) minimum 2 copies D) one copy
114. A recipient of the supply who is …………………………… shall issue a certificate for tax
deduction at source in favor of the supplier in form “Mushak-6.6” within 3 (three) working days
of the deposit.
A) registered or enlisted B) registered C) enlisted D) not registered or enlisted
115. A recipient of the supply who is registered or enlisted shall deposit to the government treasury
within..................of the payment of consideration
A) 7 (seven) days from the end of related tax period B) 15 (fifteen) days
C) 7 (seven) days D) 7 (seven) days from the end of related tax period
116. A recipient of the supply who is registered or enlisted shall issue a certificate for tax deduction
at source in favor of the supplier in form “Mushak-6.6” within ……………………. of the
deposit.
A) 15 (fifteen) working days B) 7 (seven) working days
C) 3 (three) working days D) 3 (thirty) days
117. ..…… “VAT Invoice”, “Certificate for Tax Deduction at Source”, “Debit Note” and “Credit
Note” shall be considered as documentary evidence for credit or adjustment.
A) No defective B) No defective or incomplete
C) No Incomplete D) none is correct
118. Any registered or enlisted person shall send information of any VAT invoice or invoices or
Turnover Tax invoice or invoices of the value...............................................against provision of
any supply in “Mushak-6.10” form to the VAT Computer System through online before or after
submission of return of the tax period.
A) more than Taka 5 (five) lakh B) more than Taka 2 (two) lakh
C) more than Taka 10 (ten) lakh D) more than Taka 4 (four) lakh
119. Every taxpayer shall, in such form and manner as may be prescribed, keep, for a period of
….................all accounts, documents and other records of his economic activities.
A) 3 (three) years B) 10 (ten) years C) 5 (five) years D) 7(seven) years
120. "Input Tax" excludes ……………
A) VAT at Import Stage for goods
B) VAT at Import Stage for services
C) VAT for goods or services purchased from local source
D) Advance Tax
A) Partnership B) Company
C) government entity D) Secondary School
125. Every registered importer who has made a payment of advance tax may‚ in the prescribed
manner‚ claim‚ in the return of the related tax period or within the ………….. ‚ a decreasing
adjustment equal to the amount paid as advance tax.
A) one month B) next 4 tax periods C) 4 months D) one tax periods
127. What will happen if new declaration was not submitted in case of changes in price or total
Input value / raw material more than 7.5%.
A) input tax credit shall not be taken
B) additional extended input tax credit shall not be taken
C) additional extended input tax credit shall be taken
D) input tax credit shall be taken
130. In case of wealth used for private purposes, which is not correct?
A) If the supplies of wealth is a taxable supply, the registered person shall make increasing
adjustment equal to the money received as input tax credit by the said person for the acquisition
or import of wealth
B) The amount of increasing adjustment shall be the tax fraction of the fair market price of
the wealth
C) In the tax period in which the wealth has been first used or shall be used for private
purposes, increasing adjustment shall have to be made in that tax period.
D) any person uses any wealth in private purpose, if the person uses or consumes the
described wealth in economic activity
131. ABC is enlisted under Turnover Tax and later on has been registered under VAT. ABC wants to
know can it make decreasing adjustment for the goods in his possession at the end of the
preceding day of the day on which the registration becomes effective. In this case
which is not correct as per Rule 31?-
A) Only 2 (two) application can be made for decreasing adjustment
B) to be filed within 3 (three) months of registration to the commissioner
C) where it applies, there should be enough documentary evidence to prove the issues
D) The Commissioner shall within 2 (two) months of receiving the application inform the
applicant about the amount of the decreasing adjustment (if any) under this Rule given to the
said person and the tax period in which the decreasing adjustment may be made
132. Adjustment in case of cancellation of registration : Rule 32. Which one is incorrect?
A) An increasing adjustment will have to be made if that person has taken input tax credit while
acquiring or importing that wealth or for some inputs subsumed in that wealth
B) The amount of increasing adjustment shall be equal to the tax fraction of the fair market
value of the wealth on the day immediately preceding the day of cancellation of registration
C) The VAT in the final tax period shall have to be adjusted in the return (VAT-9.1)
D) The VAT in the final tax period shall have to be adjusted in the final return (VAT-2.5)
133. Any registered insurer shall be able to make a decreasing adjustment if the said insurer pays
money to any other person according to the insurance contract and fulfills conditions. Which
one is incorrect?
A) the supply of the insurance contract is a taxable supply
B) if money is not paid for any import or any supply in favor of the insurer
C) the insurer collects any money (except worse or precedent-setting damages) by applying his
acquired rights under the insurance contract
D) the person in whose favor money is repaid is not an unregistered or non-resident person
135. As per Section 49, VAT shall not be collected at source again from such sub-contractor, agent or
any other service rendering person appointed by the provider, if fulfils conditions. Which one is
correct?
A) submission of documentary evidence of collection or deduction of Value Added Tax payable
primarily on the service and deposit of the same to the government treasury
B) the supply of goods
C) providing service
D) A & C
136. Certificate for tax deduction at source as per rule 40(f), Which one is not correct?
A) a tax invoice shall be issued in “Mushak-6.3” form
B) registered or enlisted recipient shall deposit the deducted or collected tax to the specified
economic code of Govt. treasury through treasury challan within 7 (seven) days of end of the
related tax period
C) and issue a certificate for tax deduction at source in favor of the supplier in form “Mushak-
6.6” within 3 (three) working days of payment of the deposit
D) registered or enlisted recipient shall deposit to the government treasury within 15 (fifteen)
days of the payment of consideration
137. The Board may on its own initiative can re-consider or amend any decision or order of any
VAT official within....................................years of the passage of that decision or order.
A) two B) three C) four D) five
138. A VAT officer not below the rank of an............................................................, being authorized
by the Commissioner or the Director General can enter and search by VAT officers as per Sec
83.
A) Assistant Commissioner B) Assistant Director
C) Assistant Commissioner or Assistant Director D) Deputy Commissioner
139. VAT officer shall serve, in the prescribed manner, a notice upon the owner or the person-in-
charge or supervisor of such place and no such entry shall be made during the period from
…………………………. .
A) sunrise to sunset B) sunset to sunrise
C) Any time D) None
140. An irregular or tax evasion case has to be filed with the Commissioner in “Mushak- …”
141. Debt Recovery Officer–DRO can not freeze the bank account.
A) False B) True
142. Penalty for “Non-compliance or irregularity for not filing the VAT or turnover tax return within
the prescribed time period” is Taka ?
A) 10,000 B) 5,000 C) 15,000 D) 20,000
143. For the purpose of determination of “Value of goods or value of taxable service’’ mentioned
in the table, the value of vehicle carrying the seized goods or services shall be included.
a) True b) False
144. in case of 100% export-oriented industries, the Commissioner cannot demand any arrear tax
for any tax period, more than 5 (five) years before of the concerned tax period for realization of
arrear tax.
A) True b) False
145. A registered limited company shall submit the audited annual financial statements comprising
income – expense accounts of previous year’s business to the commissioner within
….........................tax periods of current year.
A) Last Six B) First Six C) Last three D) First three