Download Interview Program no.20 and 21
Below is the link of fpsc website latest schedule
http://fpsc.gov.pk/icms/admin/webpag...%2020-2017.pdf

Aoa Usama Warsi Bhai, how one can confirm one's name among the candidates to be called for interview? Thanks and prayers in anticipation.

Sorry, no one can confirm his/her name until list displayed on fpsc website, and it will be very soon

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FPSC is the laziest Department of Pakistan

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can someone guide about the interview questions?

Past interview questions:
I entered the room.
I ask for salam and seat?

Middle Interviewer: Have a seat. You are from KPK. Which district?
I replied.
Middle Interviewer: Do you speak Pashto?
Yes Sir.
Middle Interviewer: But your accent do not looks like pashtuns?
I am living there for a long time?
what are you currently doing?
Middle Interviewer: I am working as audit associate at ..................Chartered accountants
Middle Interviewer: wao, audit associate, What do you do ?
I do audit of corporate clients.
Middle Interviewer: Which major clients did you finalize?
I did.....abc......xyz..(different companies)

Middle Interviewer: where this company is (company name is kept confidential because it is a listed client)?
I said at ......... city?
Middle Interviewer: At which place?
I am not recalling the exact location name but it is at ..........city. I mentioned the owner name.
Middle Interviewer: Ok. (while moving his head)

Middle Interviewer: Did you find any discrepancies during audit of XYZ company?
Yes sir. Defered tax was not properly calculated for current and previous years. I helped them in calculation correct figure in the current and previous years
Middle Interviewer: any thing else?
yes sir, the gratuity valuation was not made in the previous years. In the current year it is done by acturist and therefore we corrected the previous figures.
Middle Interviewer: How xyz company manipulate in taxes?
xyz company always understate the sale figure by not recording the sale in their books of accounts.
Middle Interviewer: How?
They do not show sales to unregistered person in their accounts as well as for the tax purposes.
Middle Interviewer: What is meant by registered person?
the person who is not registered in the sale tax 1990.
Middle Interviewer: Anything else?
They do manipulation by overstating or understating the closing stock value.
Middle Interviewer: Explain?
We as a auditor only verify physical stock placed at godown ,but management manipulate valuation according to their purpose, which we cannot easily verify.
Middle Interviewer: What your father's do?
I replied:

Then he pointed toward the left side personnel (FBR OFFICER).

FBR OFFICER: you did audit of corporate clients, its mean audited the sale tax and income. Its mean you check whether............ blah blah..........................I was confirming to their comments by saying, yes sir
FBR OFFICER: So How can one trace the transaction with the unregistered persons?
We con take confirmation from them.
He interrupted and said the auditor perform this procedure.
I responded: But we do it via letter only. FBR officer shall do it by visiting their office and can confirm the balance.
FBR OFFICER: What shall we do if he has shifted his office or changed his name?
That is the limitaion of audit or confirmation.
FBR OFFICER: What other methods can we apply to trace such persons?
through NIC, BANKS

FBR OFFICER: You are going to perform your duties as inspector. A you are a auditor and did audit of different companies, then you are well aware that this post gives power to deal with client directly and normally inspector help in tax evasion against consideration (bribe)?

How can one minimze/stop such acts of bribe?
By giving them motivation factors, specially financially such as increment in salary.
FBR OFFICER: It has been already done.
By conducting personal development seminar so that they do not even thing about such unfair and unethical means.
FBR OFFICER:Other?
I though for seconds and said that the senior officer to whom inspectors are responsible, shall have strict control over them
FBR OFFICER: You are well aware that companies are registered and pay taxes as well. But individual are not registered and do not pay taxes, how can we can trace them?
Me: Bank statemtent. I explain it.
Any more?
Wealth. I gave an example

He pointed toward the 3rd one interviewer (FPSC member)

He asked about theory about poverty (do not exactly know)?
Sorry sir. I studied it but cannot recall it properly
unknown theory ( don't exactly know about the theory)
Sorry Sir, i do not know about it

What is inflation?
The periodic increase in prices of goods is inflation.
What is the impact of inflation?
Demand of goods falls due to increase in prices.
But, this impact is reverse in pakistan. Pakistani purchase than before as soon the prices of good increases.
This is for luxurios goods in case of elite class. Middle or poor class people decrease their demand for inflated goods and use subtitute goods.

He pointed toward senior FPSC member.
he said. Thankyou very much Mr...............
you can go

My interview with answers which i presented before FPSC penal, a brief introduction regarding my Hifz e Quran and then asked first question from chairman 1) what is withholding tax? I replied that sir that is deduction of tax at source there are different sections dealing with this topic in case of employment relationship employer deduct tax from salary of employees and rest of the amount is to be paid to employee, sir in case of bank transactions bank deduct tax and rest of the amount is to be paid to receiver, in case of dividend company deduct the tax from gross amount and rest of the amount is to be paid to shareholders, in case of non resident providing technical services tax would be deducted from gross amount and rest of the amount is to be paid to non resident. Meanwhile FBR representative said i think you have depth knowledge of taxation in a way you answered this question. Chairman asked what is philosophy behind withholding tax? Sir due to war and due to unavoidable circumstances it could not possible for government to collect taxes so they started deduction at source. Chairman referred to FBR representative 3) what are functions of FBR i replied sir it formulate policies and impose and collect tax , it also perform Quasi judicial function FBR representative interrupted and asked can FBR impose taxes or only collect taxes? I replied in a humble way sir it collect taxes only. Then another difficult question asked by FBR representative whether Executive can make law or not? I replied according to constitution 77 article it is mentioned that only parliament can make law regarding taxation. Any how he was not much satisfied. O.k. tell me what is res judicata? I replied sir According to CPC section 11 once court decided a matter it is finally decided. Now there are five conditions must be fulfilled. Court is competent and have jurisdiction to entertain the case, 2)matter between same parties, on same cause of action, under same title, court has decided on merit, now this case would not be reopened in a competent court of jurisdiction. FBR REPRESENTATIVE asked whether this rule would be applicable to tax matters? Yes sir this would be applicable in tax matters as CPC is the mother, all civil laws, so this would be applicable in tax matters as well. O.k. ap bta dn what is rule of Estoppel? Sir once a person has given a statement that he can perform any act, and people are relaying on that person, now this person cannot deny from previous statement, for example a person before Eid announced that he is tailor master and people have given their cloth by relying on the statement made by that person, now this person cannot deny from his previous statement. FBR representative asked Hafiz sb answer my last question appeal? Sir appeal may be filed to commissioner appeal And if appeal is not filed within stipulated time to commissioner appeal then appellant will write an application to commissioner appeal by mentioning reasons why he was unable to file an appeal within stipulated time, and commissioner appeal may admit appeal. Now he was satisfied AND he reffered towards Ahmed bakhsh Lehri sb. He asked what is Ijma ul Ummah and Ijtihad? Sir Huzoor Saw said that meri ummat gumrahi pe jma ni ho skti to ijma ul Ummat se murad pori ummat ka kisi bat pe ikhte ho jana aur ijtihad k lye wo conditions hai k Quran ka, sunnat, ka knowledge ho, ijma ka pta ho, aur Arabic janne wala ho to wo mujthid ho skta Hai aur sir aj kul k zmane me mujtahid fil madhab kisi ak field me ijtihad ho skta hai. O.K. WHAT is National economic council? Sir principle function of NEC is to review overall economic activities of the country and to formulate economic policies, while doing this balanced approach and regional equity would be maintained ta k kisi k sath ziadti na ho. Chairman said best of luck Hafiz sb i said Assalam o alaikum all said Walikusalam. And i came outside from interview room.

AOA how are you? i'm fine thank you for asking,

so, you are from FSD, Yes Sir,
Where from? Main City area sir.!
You are an MBA from? Agri Uni sir!
Ok, so, what are you doing these days? I'm working for Punjab Police as SI sir.
Ok, that's good, what scale you are working on? 14 sir!
What is this, i mean your job, please tell us? maintaining law & order in the society, ensuring that no one disturbs public order, curbing ad coping with unwanted situations and like wise!
What is CIA? Int agency of US
No there is CIA in Pakistan as well? what is that? yes sir a very old and small branch of police which investigates high profile cases!
what is CTD? share the history of Police and CTD? i did xplain what ctd is and his role along with police!
all right,
Tell us what is Wealth tax? i'm not sure sir, tax which is charged on property i guess?
What are the local taxes? wealth, property,professional,tool, vehicle etc
what is the major source of local tax? there are many sir but can name one out. thought my answer wasn't good enough but didn't confuse myself.
Share the volume of Fed budget? couldn't remind the exact amount but it was around 45bn!
what is the share of direct revenues? it must be around 35bn as the amount of deficit is 1275bn. Ok, he asked another question which i don't remember and passed to the guy siting to his right, he was from FBR.

So, Mr Younus, you've worked in Malaysia, what were your job responsibilities? was Asst. Fin. Manager there and managing finance related stuff in short (xplained there)
what is difference between accountant and finance department? Accountants are book keepers and finance guys do the main thing analysis and other stuff
some other job related questions like who authorizes payments, what is internal control and examplify it, how to impliment internal control, how to detect fruad, what would you do if you are audit officer from FBR? etc etc

then he asked about the accounting system allowed in Income tax act? accrual i said. and cash also

then the guy sitting to his left, don't know who he was but was speaking very slowly, i had to put 101% of my hearing capacity to hear what he was saying, anyways.!
What is NFC? Told him
What are the determinants of NFC? told him as well,
What is Public Finance? answered
that's it.

1.What is withholding tax and why withholding tax is processed?
2.If tax payer shows less figure in file than acual, then what should you do?
3.FBR function, which taxes it collects?
4.Percentage rate of Income tax in total revenues?
5. Behavioural type question: you are BS Economics and IRS is more accounting nature job, so how will you handle in job? I answered in private I have gone through accounting a little bit.
Thus, cross questions started from accounts.
6.What is accounting, book keeping, and difference between them?
7.what is the use of financial statements?
8.what is tax before profit in statement?
( this segment was quite source of pressure)
9. What Accrual acct. and Cash acct. and difference between them?
Now economics started,
10.Demand and Supply, its impact on households and firms
11.Prices low or high what would be consequences
12.What is Subsidy?
13.what is difference between subsidy and support price?

- Introduction: Info on district, current Job duties, salary etc
- How to detect tax evasion
- What makes you better candidate
- How can FBR improve its tax base
- What is taxable supply, what supplies are exempt
- Which section deals with default surcharge - how to calculate
- What is amortisation - on what assets would you do it
- What is Fin Lease and Op Lease and its accounting treatment
- Do you expense or capitalise R&D costs
- Tot budget 2016-17, Fed secy of Finance
- Per capita income and which asian country has highest
- Exports & Imports level
- Which is the conflict on NFC award and how it is distributed
- Highest portion of federal tax
- Name of taxation body in Sindh - amount of Sindh budget

Please prepare your brief notes regarding latest degree and important ares of taxation.Here are the best possible answer of questions asked by fpsc penal.Q.1 what do you do if a person does not submit its return? Notice would be served to that person that within stipulated time he is bound to furnish his return,if he failed to file his return then provisional assessment would be made,penalty would also be imposed upon that person.after provisional assessment that person would be provided an opportunity ,if that person showed or presented the whole record of sale purchase then amended assessment would be made in accordance with the new record and tax would be paid accordingly.Q.2
Recovery procedure Ans:if a person having taxable income,failed to pay the tax than Notice would be served to that person,after that other modes would be utilized including attachment of bank account,attachment and sale of moveable& immovable property,appointment of receiver,arrest and detention of that person. Please explain your answer in shape of bullet points before fpsc penal.Q.3 what are job responsibilities of inspector inland revenue? As a field officer he acts upon oral commands of commossioner,he conducts survey in his area,recovery of tax and arrears,other modes would be opted to collect tax.Q.4 which tax is easy for collection and payment? Sales tax is easy for collection and payment in comparison with incom tax.Q.5 what are federal taxes and local taxes? Federal tax includes income tax,sales tax ,and federal excise duty rather local taxes includes tax on motor vehicle.Q.6 what is withholding tax? Deduction of tax at source,in case of employment relationship employer deduct the tax from salary of employees and rest of the amount is to be paid to employee,when money withdrew from bank bank deduct the specific amount and rest of the amount is to be paid to receiver,company when paying the dividend shall deduct the tax from gross amount of the dividend paid to shareholders, when non-resident would be paid fee for technical services then tax would deduct from gross amount paid to non-resident.

Karachi walo prepared yourself very well for interview.up till now they are asking general type questions about taxation;job responsibilities of inspector inland revenue,how to perform duty,return of income,maintain of record,heads of income,recovery procedure,difference between local and federal tax,how provinces collect tax,all examples of withholding tax,input and output tax,national standing committee,national finance commission,provincial excise duty and federal excise duty,difference between fiscal year and financial year,how provinces share is determined in federal tax.InshaAllah I will post detail answers of all these questions in a couple of days.

Q.5 difference between federal tax and local tax? Local tax imposed by local authority while federal tax is imposed by federal government.local tax is usually collected in the form of property taxes while federal tax is collected in the form of direct and indirect taxes. Difference between direct and indirect tax? Direct tax is a tax in which burden cannot be shifted while in indirect tax burden could be shifted to the other.income tax is levied on income of persons rather than goods and services while sales tax is levied on goods and services rather than income of persons. Income tax is an example of direct tax in which person has to file return while sales tax is an example of indirect tax in which burden is to be shifted on end consumer.

what is the difference between professional tax and income tax?Professional tax is levied under finance act 1964 It is one sort of fixed tax which is paid by professionals while income tax is not a fix tax.another difference is that where a person falls in more than one category of profession he shall be liable to pay tax in respect of one where rate of tax is highest.Q.11
Please provide the list of provincial taxes? Hotel tax, cotton fee, entertainment tax, infrastructure cess, motor vehicle tax,property tax, excise dutyQ.12 what is circular debt? it is a debt in which a debt taken to repay the amount of already taken debt. Q.13 Balance of payment? It is an account which shows the transactions of countries residence with the rest of the world. Q.14 trade deficit? When import volume occurs greater than export volume it is called trade deficit. Q.15 current import and export volume? Volume of export is 18 billion and volume of import is 32 billion Q.16 recently we have budget deficit or budget surplus? Deficit

Interview started with my current job..
then the questions came to me as...
Difference b/w federal and provincial taxes
Provincial Excise and FED
Input and Output Tax
Section 6 on income tax is about????
Diff b/w bank notes and govt currency
how provinces collect taxes
how provinces share in federal taxes is determined
difference b/w fiscal year and financial year???


Municipal taxes and Cantonment Board Taxes
Provincial Taxes and which tax is the largest contributor of revenue for provincial governments
Tax management
Bookkeeping and Accounting
records required by FBR are to be maintained for a period of how many years
taxes levied by FBR and duties of FBR
Provincial taxes (again)
What is done with the tax money collected by FBR
Portion of provinces in taxes
NFC award id due or extended

Front desk officer: Sit down
FDO: Acchhha to aap faisalabad se hen..
Me; No sir, Men Chiniot se hon..
FDO... To aaj kal aap kia krtay hen..
Me. . Audit Assistant in FESCO..
FDO.. Aap to pehly he sarkaari job me hen..
Me.. No sir FESCO semi government he or men BPS 14 me hon..
FDO.. Aap Kis tarha ka audit krty hen wahan..
Me.. Sir , Revenue collection audit in FESCO.
FDO.. Wahan to bhut fraud hotay hen.
Left Desk officer: Achha to woh jo aik consumer ka biĺl dosray ko chala jaata he woh aap krty hen,
FDO.. Or woh over billing ka kia?

( sb akatthay bolnay lagay jaisay saaray wapda ka ghussa mujh par he nikaalain gay,I was confused by their behavior)

Me.. No sir as such kuch bhi nhe he or jis consumervka bill ho usi ko jata he or dosra over billing ka audit department se koi taalluq ni.
FDO.. Its ok.. Tum ne kahaa k tum billing ka audit krty ho.
Me .. G sir.
FDO.. To tum bill me maujood hr heading ko jaanty ho..
Me.. G sir..
FDO.. To bill me kon kon se tax shamil hoty hen.
Me.. GST + ST ( Correct answer was GST +IT)

Tension increased..

FDO+ Right desk officer; What is difference between GST n ST.

Actually here I tried to amend myself.
I said no difference.
FDO. Which other tax is deducted by FESCO in bills..

Woh mujh se Income tax ka poch raha tha but I was totally confused.

Me.. I know about sales tax only..
FDO.. What do you mean by post audit and pre audit.
Me.. Audit conducted before n after the transaction are caled pre n post respectively.
FDO.. With holding tax kis ko kehty he..
Me.. Tax deducted at source.
FDO.. FESCO kon kon se taxes as a with holding agent collect krta he..
Me.. Tax on our salaries..
( Correct answer was sale tax and income tax)
FDO.. koi aur tax
Me. I dont know sir..
FDO.. Duties of ILR.
Me.. I told all those which were written in the advertisement..
FDO.. What is ext. Survey....
Me. . I know about the JD only which I have told you and I have studied it from the ad. I was unable to find any other source..
FDO..
What is the reason you know little about billing.
Me.. Sir , Meri posting huway abhi 3 mah huway hen..
( He pointed to right desk officer )

RDO.. FESCO kn kn se tax coĺlect krta he..
Me.. Income tax n sale tax..
RDO..Pehlay to tum ne kaha k sirf Income tax..
Me.. Sir, I was wrong that time.
RDO. . Agar koi shaks tax na day to us ko recover krnay ka kia krna chahye..
Me.. Notice
RDO.. Notice to already de dia.
Me.. Sir , arrest and fiscation of property..
RDO.. Law me koi provision he is k baaray me.
Me. G sir he..
RDO... Explain total procedure in deatiail..
Me... Sorry sir..
He pointed to the member sitting on my left side...

LDO.. Aap ne banking parhi hay..
Me.. G sir..
LDO.. Agar interest rate km kr dia jay to kia effect hota he..
Me.. Saving decrease hoti hen.
LDO. Me ne faida pocha he.
Me.. Sir mje ni pta..
LDO.. Aray bhai log bank se loan len gay or investment karain gay..
LDO.. You may go..

As I stood up.

FDO.. sit down..
I sat

FDO.. Aap ne kaha aap ko audit assistant bharti huway 3 mah ho gay, aap pehlay kia krty thy..
Me.. UDC tha FESCO me.
FDO.. ok... thank u very much..

in my interview they focused on Income tax ordinance, Fed, Excise Act, and Sales Tax Act, most of the questions were asked about the the with holding tax, for example what is the holding tax, and what is the procedure.
They also asked about the JD's of Inland Revenue.
why people of Pakistan don't pay the taxes?
they asked about the FBR structure,
questions like Input tax and output taxes were asked,

what are the local taxes that are collected by the local bodies/govts,
what is federal excise duty,

what is NFC award?

What r u doing these days?
What s withholding tax?
The procedure of tax collection?
Return of income?
Some statistics related questions, few questions concerning ribah " interest"

Interview
Imtiaz Kazi Sb
1. What are you doing nowadays?
2. Where it was?
3. why you sold business?
4. What taxes you paid?
5. Does income decreases with electricity bill?
6. what taxes are levied by Hyd Municpal Corporation?
7. How can local taxes be levied by local councils?
8. what is difference between doctor and other professions?
9. is professional tax fixed?
10. 1 doctor earns less another earns a lot why same tax amount?
11. is agricultural income taxable?
12. Is water tax called dhaall?
Nadeem Hassan Zaidi Sb
13. Why witholding taxes are levied?
14. Are all withholding taxes unadjustable?
15. what is wealth statement?
16. how do we get to know that filed wealth statement is true?
17. businessmen keep 1 record for themselves, but when FBR calls for records they give another record, how to tackle that?
Ahmed Bukhsh Lehri Sb
18. What is Ushr?
19. what is trade imbalance
20. what is trade deficit?

i just called FPSC on 051-9223279, the official attended call said that he is also waiting for list to proceed further. He further added that the list is under process and will be published within a couple of days. I think he is responsible to upload the list on website. pata nahi kb ye 1-2 din khatam hongay.

They dispatch letter 15 days prior interview so by this logic they may publish list on monday.

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List has been uploaded on fpsc website.......
List has been uploaded on fpsc website.......
List has been uploaded on fpsc website.......
List has been uploaded on fpsc website.......

__________________
FPSC is the laziest Department of Pakistan

Alhamdullilah, Pre-Selection step cleared.

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