Principles of Taxation Mock Test 5 — Certificate Level
50 questions · 1.5 hours · 100 marks
About this mock test
Rewritten for the Finance Act 2026 (income year 2026-27). An ICAB exam-standard secured mock test for Certificate-Level Principles of Taxation (Bangladesh), with hard, mostly computational questions. Section A is two cases: a listed company's accounting profit to tax payable (the 4% entertainment limit, income from rent with special rent income on deposits, 20% dividend and 15% capital-gain rates, TDS and AIT credits, and the early-filing rebate), and a manufacturer's import-stage duties, supplementary duty, VAT return and late-payment interest. Section B is 40 short questions (multiple-choice, true/false and fill-in-the-blank) across company rates and residence, turnover tax, foreign tax credit, transfer pricing, employment, capital gains, returns and appeals, VAT and customs. 50 questions × 2 marks = 100 full marks. Free navigation: jump to any question from the navigation panel, flag questions and come back to them before you submit.
What you'll attempt
Exam rules
- Locked navigation. You can skip a question and come back using the Previous / Next buttons — but question numbers are not clickable, preventing early inspection of later questions.
- The 90-minute timer starts the moment you click Start and cannot be paused. The exam auto-submits at zero.
- Copy, paste, right-click, dev-tools and tab-switching are disabled and logged as security violations.