CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which organization is most directly associated with “Pakistan Customs clearance and enforcement services”?
A. Pakistan Council of Scientific and Industrial Research (PCSIR)
B. Federal Board of Revenue (FBR)
C. National Electric Power Regulatory Authority (NEPRA)
D. Council of Islamic Ideology (CII)
Correct Answer: B
Pakistan Customs clearance and enforcement services belongs to or is administered/regulated by FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which organization is most directly associated with “Pakistan Customs WeBOC system”?
A. Pakistan Atomic Energy Commission (PAEC)
B. National Disaster Management Authority (NDMA)
C. Federal Board of Revenue (FBR)
D. National Electric Power Regulatory Authority (NEPRA)
Correct Answer: C
Pakistan Customs WeBOC system belongs to or is administered/regulated by FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which of the following is correctly associated with FBR when the examination focus is “digital invoicing initiatives”?
A. digital invoicing initiatives
B. Badr-B satellite
C. CNIC
D. Tarbela Dam and hydropower complex
Correct Answer: A
digital invoicing initiatives is directly associated with FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which legal framework most directly underpins FBR when it performs the responsibility “combat tax evasion and customs-related smuggling under applicable laws”?
A. Regulation of Generation, Transmission and Distribution of Electric Power Act, 1997 (NEPRA Act)
B. Pakistan Telecommunication (Re-organization) Act, 1996
C. Federal Board of Revenue Act, 2007
D. National Disaster Management Act, 2010
Correct Answer: C
FBR performs this responsibility under its principal legal framework: Federal Board of Revenue Act, 2007.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
In which year/date did this FBR milestone occur: Revenue Division status was restored from 1 December 1998.
A. 2007
B. 1973
C. 1998
D. 1996
Correct Answer: C
Revenue Division status was restored from 1 December 1998.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which Pakistani organization is primarily responsible to administer income tax through Inland Revenue?
A. Federal Board of Revenue (FBR)
B. Water and Power Development Authority (WAPDA)
C. Pakistan Telecommunication Authority (PTA)
D. National Electric Power Regulatory Authority (NEPRA)
Correct Answer: A
This responsibility belongs primarily to FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which organization is most directly associated with “Track and Trace System”?
A. Pakistan Atomic Energy Commission (PAEC)
B. Federal Board of Revenue (FBR)
C. National Database and Registration Authority (NADRA)
D. Pakistan Space and Upper Atmosphere Research Commission (SUPARCO)
Correct Answer: B
Track and Trace System belongs to or is administered/regulated by 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 facilitate taxpayers and promote voluntary tax compliance. Which option most accurately identifies the relevant mandate?
A. FBR: support quality assurance and accreditation frameworks
B. FBR: develop geospatial and GIS applications
C. FBR: facilitate taxpayers and promote voluntary tax compliance
D. FBR: attest university degrees
Correct Answer: C
The task matches FBR's mandate to facilitate taxpayers and promote voluntary tax compliance.
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 “set electricity tariffs”?
A. set electricity tariffs
B. administer income tax through Inland Revenue
C. administer federal sales tax and federal excise duties
D. administer and collect major federal taxes
Correct Answer: A
Set electricity tariffs is primarily the responsibility of another institution, not FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
The Pakistani institution associated with “Track and Trace System” has its headquarters in which city?
A. Rawalpindi
B. Lahore
C. Karachi
D. Islamabad
Correct Answer: D
Track and Trace System 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 “digital invoicing initiatives”?
A. Oil and Gas Regulatory Authority (OGRA)
B. Pakistan Atomic Energy Commission (PAEC)
C. Water and Power Development Authority (WAPDA)
D. Federal Board of Revenue (FBR)
Correct Answer: D
digital invoicing initiatives belongs to or is administered/regulated by FBR.
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 customs law and customs duties through Pakistan Customs?
A. administer customs law and customs duties through Pakistan Customs
B. issue national identity documents under the legal framework
C. recognize universities and degree-awarding institutions under the legal framework
D. recommend measures to enable Muslims of Pakistan to order their lives according to Islamic principles
Correct Answer: A
FBR's mandate includes the responsibility to administer customs law and customs duties through Pakistan Customs.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
The Pakistani institution associated with “Point of Sale (POS) integration” has its headquarters in which city?
A. Multan
B. Karachi
C. Peshawar
D. Islamabad
Correct Answer: D
Point of Sale (POS) integration is associated with FBR, whose headquarters is in Islamabad.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which Pakistani organization is primarily responsible to administer federal sales tax and federal excise duties?
A. Federal Board of Revenue (FBR)
B. Pakistan Council of Scientific and Industrial Research (PCSIR)
C. Pakistan Atomic Energy Commission (PAEC)
D. Council of Islamic Ideology (CII)
Correct Answer: A
This responsibility belongs primarily to FBR.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which statement about FBR's legal basis is correct?
A. FBR is principally governed by Pakistan Telecommunication (Re-organization) Act, 1996.
B. FBR is principally governed by WAPDA Act, 1958.
C. FBR is principally governed by Higher Education Commission Ordinance, 2002 (Ordinance No. LIII of 2002).
D. FBR is principally governed by Federal Board of Revenue Act, 2007.
Correct Answer: D
The principal legal basis is Federal Board of Revenue Act, 2007.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which event is correctly associated with FBR and the year/date 1995?
A. Revenue Division was abolished in January 1995.
B. WAPDA was established through an Act of Parliament in February.
C. Revenue Division status was restored on 22 October 1991.
D. The FBR Act, 2007 renamed the Central Board of Revenue as the Federal Board of Revenue.
Correct Answer: A
Revenue Division was abolished in January 1995.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which statement correctly answers this FBR point: “What does ATL mean in the FBR context?”
A. Active Taxpayer List
B. Annual Trade Licence
C. Automated Telecom List
D. Authority Tariff Ledger
Correct Answer: A
ATL is the Active Taxpayer List.
CSS - PMS - CCE - PCS - Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
An examination question about the responsibility to “administer and collect major federal taxes” should most directly be placed under which organization?
A. Pakistan Atomic Energy Commission (PAEC)
B. Federal Board of Revenue (FBR)
C. National Electric Power Regulatory Authority (NEPRA)
D. National Accountability Bureau (NAB)
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)
Which association would be correct in a competitive-examination MCQ about FBR?
A. FBR — complaint handling and scrutiny mechanism
B. FBR — National Research Program for Universities (NRPU)
C. FBR — transmission and distribution licensing
D. FBR — IRIS e-filing and tax administration system
Correct Answer: D
IRIS e-filing and tax administration system is correctly associated with 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 1991?
A. The Central Board of Revenue was created on 1 April under the Central Board of Revenue Act, 1924.
B. Revenue Division status was restored on 22 October 1991.
C. OGRA was established on 28 March under the Oil and Gas Regulatory Authority Ordinance, 2002.
D. CBR became an attached department of the Ministry of Finance after 31 August 1960.
Correct Answer: B
Revenue Division status was restored on 22 October 1991.