Principles of Taxation Mock Test 9 — 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 indirect-tax cases: a VAT value-addition chain from the import of raw materials through a manufacturer, wholesaler and retailer (import-stage VAT and AT, input credit, VAT deducted at source on a service, the bank-payment rule and the zero-rated export alternative), and a bank's VAT deducted at source, VAT on an imported service, the supplier's return and the cost of non-creditable VAT. Section B is 40 short questions (multiple-choice, true/false and fill-in-the-blank) across residence, employment, business, capital gains, returns, surcharges, VAT, customs valuation and import taxes. 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.