CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which pairing is correct?
A. NAB — Federal Board of Revenue Act, 2007
B. NDMA — Federal Board of Revenue Act, 2007
C. FBR — Federal Board of Revenue Act, 2007
D. PAEC — Federal Board of Revenue Act, 2007
Correct Answer: C
FBR is principally associated with Federal Board of Revenue Act, 2007.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
An examination question about the responsibility to “combat tax evasion and customs-related smuggling under applicable laws” should most directly be placed under which organization?
A. National Disaster Management Authority (NDMA)
B. Federal Board of Revenue (FBR)
C. National Accountability Bureau (NAB)
D. Pakistan Council of Scientific and Industrial Research (PCSIR)
Correct Answer: B
The stated responsibility is part of FBR's mandate.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
For exam preparation, “IRIS e-filing and tax administration system” should be studied primarily under which Pakistani organization?
A. Pakistan Telecommunication Authority (PTA)
B. Federal Board of Revenue (FBR)
C. National Disaster Management Authority (NDMA)
D. Pakistan Atomic Energy Commission (PAEC)
Correct Answer: B
IRIS e-filing and tax administration system is a high-yield sub-area of FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which activity would fall OUTSIDE FBR's core mandate in a question involving “coordinate disaster relief”?
A. coordinate disaster relief
B. facilitate taxpayers and promote voluntary tax compliance
C. administer and collect major federal taxes
D. modernize tax administration through digital systems and risk-based controls
Correct Answer: A
Coordinate disaster relief is primarily the responsibility of another institution, not FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which event is correctly associated with FBR and the year/date 1924?
A. CBR became an attached department of the Ministry of Finance after 31 August 1960.
B. Pakistan Atomic Energy Commission was established.
C. PCSIR was established to promote scientific and industrial research.
D. The Central Board of Revenue was created on 1 April under the Central Board of Revenue Act, 1924.
Correct Answer: D
The Central Board of Revenue was created on 1 April under the Central Board of Revenue Act, 1924.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which statement correctly answers this FBR point: “Which tax is NOT primarily a federal tax administered by FBR Inland Revenue?”
A. Income tax
B. Federal sales tax
C. Provincial property tax
D. Federal excise duty
Correct Answer: C
Provincial property taxes are administered by provincial authorities, while FBR administers major federal taxes.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
The Pakistani institution associated with “Pakistan Customs clearance and enforcement services” has its headquarters in which city?
A. Rawalpindi
B. Islamabad
C. Karachi
D. Peshawar
Correct Answer: B
Pakistan Customs clearance and enforcement services is associated with FBR, whose headquarters is in Islamabad.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which organization is most directly associated with “IRIS e-filing and tax administration system”?
A. Higher Education Commission (HEC)
B. Pakistan Telecommunication Authority (PTA)
C. National Electric Power Regulatory Authority (NEPRA)
D. Federal Board of Revenue (FBR)
Correct Answer: D
IRIS e-filing and tax administration system belongs to or is administered/regulated by FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which Pakistani organization is primarily responsible to administer customs law and customs duties through Pakistan Customs?
A. National Disaster Management Authority (NDMA)
B. Federal Board of Revenue (FBR)
C. Water and Power Development Authority (WAPDA)
D. Council of Islamic Ideology (CII)
Correct Answer: B
This responsibility belongs primarily to FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
A federal officer is dealing with a matter whose principal institutional task is to administer and collect major federal taxes. Which option most accurately identifies the relevant mandate?
A. FBR: administer and collect major federal taxes
B. FBR: provide technical consultancy and problem-solving support to industry
C. FBR: apply space technology to agriculture, environment and disaster management
D. FBR: attest university degrees
Correct Answer: A
The task matches FBR's mandate to administer and collect major federal taxes.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which of the following correctly states a core responsibility of FBR concerning this mandate area: administer income tax through Inland Revenue?
A. determine and approve electricity tariffs and tariff adjustments within its jurisdiction
B. administer income tax through Inland Revenue
C. formulate and coordinate higher-education policy
D. promote space education, training and human-resource development
Correct Answer: B
FBR's mandate includes the responsibility to administer income tax through Inland Revenue.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
In which year/date did this FBR milestone occur: The FBR Act, 2007 renamed the Central Board of Revenue as the Federal Board of Revenue.
A. 1999
B. 2025
C. 2007
D. 1997
Correct Answer: C
The FBR Act, 2007 renamed the Central Board of Revenue as the Federal Board of Revenue.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
For exam preparation, “Point of Sale (POS) integration” should be studied primarily under which Pakistani organization?
A. Federal Board of Revenue (FBR)
B. Council of Islamic Ideology (CII)
C. Pakistan Atomic Energy Commission (PAEC)
D. National Accountability Bureau (NAB)
Correct Answer: A
Point of Sale (POS) integration is a high-yield sub-area of FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which Pakistani organization is primarily responsible to facilitate taxpayers and promote voluntary tax compliance?
A. Water and Power Development Authority (WAPDA)
B. Council of Islamic Ideology (CII)
C. Pakistan Atomic Energy Commission (PAEC)
D. Federal Board of Revenue (FBR)
Correct Answer: D
This responsibility belongs primarily to FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
When was FBR established or created in its modern form?
A. 2007 in its present name; institutional predecessor CBR dates to 1924
B. 2002
C. 1956
D. 1999
Correct Answer: A
FBR traces its establishment/modern creation to 2007 in its present name; institutional predecessor CBR dates to 1924.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which activity would fall OUTSIDE FBR's core mandate in a question involving “attest university degrees”?
A. facilitate taxpayers and promote voluntary tax compliance
B. attest university degrees
C. support federal revenue policy implementation and revenue collection
D. modernize tax administration through digital systems and risk-based controls
Correct Answer: B
Attest university degrees is primarily the responsibility of another institution, not FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which tax is NOT primarily a federal tax administered by FBR Inland Revenue?
A. Provincial property tax
B. Federal sales tax
C. Income tax
D. Federal excise duty
Correct Answer: A
Provincial property taxes are administered by provincial authorities, while FBR administers major federal taxes.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which event is correctly associated with FBR and the year/date 1998?
A. Revenue Division status was restored from 1 December 1998.
B. Rashid Mahmood Langrial assumed office as Chairman FBR on 8 August 2024.
C. The University Grants Commission (UGC) operated under its statutory framework before HEC.
D. WAPDA was established through an Act of Parliament in February.
Correct Answer: A
Revenue Division status was restored from 1 December 1998.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which statement about FBR is correct?
A. FBR is headquartered in Karachi.
B. FBR is headquartered in Lahore.
C. FBR is headquartered in Peshawar.
D. FBR is headquartered in Islamabad.
Correct Answer: D
FBR is headquartered in Islamabad.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which of the following correctly states a core responsibility of FBR concerning this mandate area: administer federal sales tax and federal excise duties?
A. administer federal sales tax and federal excise duties
B. disseminate scientific and technical information relevant to industry
C. issue disaster risk information, advisories and preparedness guidance
D. conduct applied scientific and industrial research
Correct Answer: A
FBR's mandate includes the responsibility to administer federal sales tax and federal excise duties.