Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
A federal officer is dealing with a matter whose principal institutional task is to support federal revenue policy implementation and revenue collection. Which option most accurately identifies the relevant mandate?
A. FBR: develop and administer the national telecommunication numbering framework
B. FBR: compile recommendations on Islamic principles and concepts for legislative guidance
C. FBR: support federal revenue policy implementation and revenue collection
D. FBR: apply nuclear techniques in medicine and cancer diagnosis and treatment
Correct Answer: C
The task matches FBR's mandate to support federal revenue policy implementation and revenue collection.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which of the following correctly states a core responsibility of FBR concerning this mandate area: modernize tax administration through digital systems and risk-based co?
A. modernize tax administration through digital systems and risk-based controls
B. serve as an advisory constitutional institution rather than a judicial court
C. promote fair competition and transparency in telecom regulation
D. determine or recommend regulated tariff and price components where the law assigns OGRA that role
Correct Answer: A
FBR's mandate includes the responsibility to modernize tax administration through digital systems and risk-based controls.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which legal framework most directly underpins FBR when it performs the responsibility “administer customs law and customs duties through Pakistan Customs”?
A. Pakistan Telecommunication (Re-organization) Act, 1996
B. Federal Board of Revenue Act, 2007
C. National Accountability Ordinance, 1999
D. Pakistan Atomic Energy Commission Ordinance, 1965
Correct Answer: B
FBR performs this responsibility under its principal legal framework: Federal Board of Revenue Act, 2007.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which statement best describes the origin of FBR?
A. Created under the National Accountability Ordinance, 1999
B. Established in 1956 to develop peaceful applications of atomic energy and nuclear science
C. The Central Board of Revenue was created in 1924; it was renamed Federal Board of Revenue under the FBR Act, 2007
D. Developed after the 2005 earthquake; NDMA was established under the 2006 disaster-management framework and later given statutory basis by the 2010 Act
Correct Answer: C
The Central Board of Revenue was created in 1924; it was renamed Federal Board of Revenue under the FBR Act, 2007.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
In which year/date did this FBR milestone occur: Revenue Division status was restored on 22 October 1991.
A. 1961
B. 1953
C. 2007
D. 1991
Correct Answer: D
Revenue Division status was restored on 22 October 1991.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
An examination question about the responsibility to “administer federal sales tax and federal excise duties” should most directly be placed under which organization?
A. Pakistan Council of Scientific and Industrial Research (PCSIR)
B. National Accountability Bureau (NAB)
C. Federal Board of Revenue (FBR)
D. Pakistan Space and Upper Atmosphere Research Commission (SUPARCO)
Correct Answer: C
The stated responsibility is part of FBR's mandate.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which activity would fall OUTSIDE FBR's core mandate in a question involving “run nuclear power plants”?
A. combat tax evasion and customs-related smuggling under applicable laws
B. run nuclear power plants
C. administer customs law and customs duties through Pakistan Customs
D. administer income tax through Inland Revenue
Correct Answer: B
Run nuclear power plants is primarily the responsibility of another institution, not FBR.
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 and collect major federal taxes?
A. administer and collect major federal taxes
B. develop and operate nuclear power for peaceful electricity generation
C. support industrial innovation and value addition
D. issue disaster risk information, advisories and preparedness guidance
Correct Answer: A
FBR's mandate includes the responsibility to administer and collect major federal taxes.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which legal framework most directly underpins FBR when it performs the responsibility “administer federal sales tax and federal excise duties”?
A. Oil and Gas Regulatory Authority Ordinance, 2002
B. Federal Board of Revenue Act, 2007
C. WAPDA Act, 1958
D. National Database and Registration Authority Ordinance, 2000
Correct Answer: B
FBR performs this responsibility under its principal legal framework: Federal Board of Revenue Act, 2007.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which wing of FBR primarily administers income tax, sales tax and federal excise?
A. Inland Revenue
B. SUPARCO
C. NDMA
D. CII
Correct Answer: A
FBR's Inland Revenue administration covers income tax, sales tax and federal excise.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
The Pakistani institution associated with “digital invoicing initiatives” has its headquarters in which city?
A. Rawalpindi
B. Multan
C. Karachi
D. Islamabad
Correct Answer: D
digital invoicing initiatives is associated with FBR, whose headquarters is in Islamabad.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
In which year/date did this FBR milestone occur: CBR became an attached department of the Ministry of Finance after 31 August 1960.
A. 1973
B. 1965
C. 1960
D. 1956
Correct Answer: C
CBR became an attached department of the Ministry of Finance after 31 August 1960.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which organization is most directly associated with “Point of Sale (POS) integration”?
A. National Electric Power Regulatory Authority (NEPRA)
B. Pakistan Space and Upper Atmosphere Research Commission (SUPARCO)
C. Federal Board of Revenue (FBR)
D. Pakistan Atomic Energy Commission (PAEC)
Correct Answer: C
Point of Sale (POS) integration belongs to or is administered/regulated by FBR.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
For exam preparation, “Pakistan Customs WeBOC system” should be studied primarily under which Pakistani organization?
A. Federal Board of Revenue (FBR)
B. Pakistan Atomic Energy Commission (PAEC)
C. Pakistan Council of Scientific and Industrial Research (PCSIR)
D. Pakistan Space and Upper Atmosphere Research Commission (SUPARCO)
Correct Answer: A
Pakistan Customs WeBOC system is a high-yield sub-area of FBR.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which legal framework most directly underpins FBR when it performs the responsibility “facilitate taxpayers and promote voluntary tax compliance”?
A. Federal Board of Revenue Act, 2007
B. National Accountability Ordinance, 1999
C. National Database and Registration Authority Ordinance, 2000
D. Pakistan National Space Policy and the federal framework governing SUPARCO
Correct Answer: A
FBR performs this responsibility under its principal legal framework: Federal Board of Revenue Act, 2007.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Federal Board of Revenue is commonly known by which abbreviation?
A. NADRA
B. HEC
C. FBR
D. PTA
Correct Answer: C
Federal Board of Revenue is abbreviated as FBR.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which of the following correctly states a core responsibility of FBR concerning this mandate area: facilitate taxpayers and promote voluntary tax compliance?
A. support satellite communications and national space infrastructure
B. coordinate with relevant agencies on accountability and anti-corruption matters
C. facilitate taxpayers and promote voluntary tax compliance
D. license regulated natural-gas activities
Correct Answer: C
FBR's mandate includes the responsibility to facilitate taxpayers and promote voluntary tax compliance.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
An examination question about the responsibility to “support federal revenue policy implementation and revenue collection” should most directly be placed under which organization?
A. Oil and Gas Regulatory Authority (OGRA)
B. National Accountability Bureau (NAB)
C. Federal Board of Revenue (FBR)
D. Pakistan Telecommunication Authority (PTA)
Correct Answer: C
The stated responsibility is part of FBR's mandate.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which of the following is correctly associated with FBR when the examination focus is “IRIS e-filing and tax administration system”?
A. consumer complaint mechanism
B. multi-hazard contingency planning
C. IRIS e-filing and tax administration system
D. LNG licensing and regulation
Correct Answer: C
IRIS e-filing and tax administration system is directly associated with FBR.
Pakistan Affairs (P.A)
Federal Board of Revenue (FBR)
Which organization is most directly associated with “Active Taxpayer List (ATL)”?
A. Federal Board of Revenue (FBR)
B. Council of Islamic Ideology (CII)
C. Oil and Gas Regulatory Authority (OGRA)
D. Pakistan Council of Scientific and Industrial Research (PCSIR)
Correct Answer: A
Active Taxpayer List (ATL) belongs to or is administered/regulated by FBR.