VAT Consultancy Exam 2025: Full Suggestion, MCQ, Written & Mock Test

VAT Consultancy Exam Suggestion 2025 (Bangladesh) – Full Guide + MCQ + Written + Viva + Mock Test

এই পোস্টে আপনি পাবেন— VAT Consultancy Exam এর পুরো সাজেশন, লিখিত প্রশ্ন, ভিভা প্রশ্ন, ৫০টি MCQ এবং ৩টি ফুল মক টেস্ট—একই পোস্টে। যাদের পরীক্ষার আগে একটি কমপ্লিট ধারণা দরকার, তাদের জন্য এটি সবচেয়ে কার্যকর।

১. VAT Consultancy Exam – Most Important Suggestion

📌 VAT Act, 2012 (Must Study Sections)

• Section 2 – Definitions
• Section 15 – Time & Value of Supply
• Section 31 – Input Tax Credit
• Section 46–50 – VAT Return, Payment & Assessment
• Section 53–54 – Audit & Inspection
• Section 65 – Penalty & Offence
• Section 73–75 – Appeal & Revision

📌 VAT Rules, 2016 (Top Practical Chapters)

• Rule 18–26 – Purchase & Sales Registers
• Rule 40–43 – VAT Return (Mushak 9.1)
• Rule 47 – Input Tax Credit
• Rule 48–50 – Turnover Tax
• Rule 60 – VDS (VAT Deducted at Source)
• Rule 89–90 – Price Declaration (Mushak 1.3)

📌 Most Important Mushak Forms

• Mushak 2.1 – Registration
• Mushak 4.3 – Price declaration
• Mushak 6.1–6.6 – Purchase & Sales Ledger
• Mushak 6.8 – VAT Challan
• Mushak 9.1 – Monthly Return
• Mushak 11 – Debit/Credit Note

২. VAT Calculation – Practical Problems

• VAT Payable = Output VAT – Input VAT
• Price Inclusive vs Exclusive VAT
• Supplementary Duty (SD) + VAT Combined
• Turnover Tax (4%) Calculation
• VDS Deduction Formula
• Import Duty Calculation:

  Step	Duty
  1	CD
  2	RD
  3	SD
  4	VAT
  5	AIT

৩. Written (Long) Questions

1. What is VAT? Explain its objectives and principles.
2. Explain Input Tax Credit (ITC) with examples.
3. Discuss VAT Return submission process (Mushak 9.1).
4. What is VDS? Describe who must deduct VAT at source.
5. Explain the difference between Zero-rated & Exempt supplies.
6. Describe VAT Audit types and common audit findings.
7. What is Supplementary Duty? Explain with calculation.
8. Write the duties of a VAT Consultant.

৪. Viva Questions (Most Expected)

• Supply কী?
• Economic Activity বলতে কী বোঝায়?
• Mushak 6.8 এর ব্যবহার কী?
• Turnover Tax কারা দেয়?
• Debit Note & Credit Note পার্থক্য?
• Input VAT adjust না হলে কী হয়?
• Zero-rated supply–এর VAT rate কত?
• Risk-based Audit কী?

৫. VAT Consultancy Exam – ৫০টি MCQ

1. VAT Act কোথায় প্রণীত? — 2012
2. VAT rate in Bangladesh? — 15%
3. Mushak 9.1 কী? — VAT Return
4. Turnover tax rate — 4%
5. SD applies on — Specified goods/services
6. VDS rate general — 7.5%
7. Zero-rated VAT — 0%
8. Exempt supply VAT — No VAT
9. Mushak 6.1 — Purchase register
10. Mushak 6.8 — VAT Challan
11. Price declaration form — 4.3
12. Input tax credit governed by — Section 31
13. VAT Return governed by — Section 46
14. Time of supply — Section 15
15. VAT Deducting entity — Government/Autonomous
16. Bonded warehouse relates to — Customs
17. Appeal first goes to — Commissioner Appeal
18. Revision lies under — Section 75
19. VAT registration threshold — Tk 3 crore
20. VAT is — Destination based tax
21. AIT applies on — Import stage
22. Assessable value determined by — Customs
23. Credit Note issued when — Sales return
24. Debit Note issued when — Purchase additional charges
25. SD collected on — Luxury items
26. Challan copies — 3
27. Tax invoice mandatory fields — 14
28. Risk-based Audit done by — NBR
29. VDS refund through — Mushak 19.1
30. VAT payment due date — 15th of next month
31. Return submission last date — 15th
32. Penalty for non-registration — Up to 50,000
33. VAT nature — Multi-stage tax
34. Invoice without BIN — Invalid
35. Branch BIN also called — eBIN
36. Export VAT — 0%
37. ITC allowed on — Taxable purchase
38. ITC not allowed on — Personal use items
39. Audit notice goes through — Mushak 13
40. Input-output mismatch found in — Audit
41. Customs HS Code digits — 8
42. VAT compliance monitored by — NBR
43. Penalty section — 65
44. Appeal fee — 10% disputed tax
45. VDS applies on — Service
46. Turnover tax applies on — Small traders
47. Supply value determined by — Section 15
48. Tax evasion is — Offence
49. VAT consultant must know — Act, Rules, Mushak
50. Final VAT payable — Output - Input

৬. FULL MOCK TEST – 1

Total Marks: 50

Part A – MCQ (20 Marks)

1. Define VAT with example.
2. Explain Section 31 of the VAT Act.
3. Calculate VAT on Tk 1,00,000 @ 15%.
4. Explain VDS with deduction process.
5. Difference: Zero-rated vs Exempt.

Part B – Written (30 Marks)

1. Discuss VAT Return Filling with Mushak forms.
2. Write details about Supplementary Duty.
3. Describe complete Import Duty Calculation process.

৭. FULL MOCK TEST – 2

Part A – Short

• What is supply?
• Who must register for VAT?
• What is Turnover Tax?
• What is Economic Activity?

Part B – Long

• Explain Input-Output system of VAT.
• Explain VAT Audit (Types + Procedures).
• Describe VAT Invoice rules.

৮. FULL MOCK TEST – 3

Part A – Calculation Questions

• Calculate VAT + SD: Value 50,000, SD 30%.
• Price includes VAT Tk 1150. Find base price.
• Import duty: AV 100,000 | CD 25% | RD 5% | SD 20% | VAT 15%.

Part B – Long Questions

• Discuss the responsibility of VAT-registered businesses.
• Describe Mushak 6.1–6.8 record-keeping system.
• Explain penalty provisions under Section 65.

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আরও পড়ুন: আপনার জন্য প্রয়োজনীয় কিছু গাইড

• VAT Consultant Exam Preparation in Bangladesh