कर (Taxation) – Taxation MCQ

कर (Taxation): प्रश्न र उत्तर

सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।

सही: ० / ०

161. In a 'gross product type' VAT:

     कNo credit is allowed for VAT paid on capital goods खVAT on capital goods is credited in full immediately गVAT on capital goods is credited in line with depreciation घOnly capital goods are taxed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

162. In a month, a registrant's VAT-inclusive sales are Rs 2,26,000 and its VAT-inclusive purchases are Rs 1,13,000 (VAT at 13%). What VAT is payable?

     कRs 26,000 खRs 11,300 गRs 14,690 घRs 13,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

163. When an income tax reduces a worker's net (after-tax) wage, the income effect of the tax tends to make the worker:

     कWork fewer hours because leisure becomes relatively cheaper खLeave the labour force completely गWork more hours in order to maintain the previous level of income घKeep working hours unchanged in all cases
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

164. A VAT-registered person in Nepal must keep the VAT registration certificate:

     कWith the tax office खDisplayed at a conspicuous place at the place of business गLocked in a safe and shown only on demand घWith the bank where VAT is deposited
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

165. For VAT purposes, a registered person in Nepal must keep records of transactions mainly in the form of a:

     कPurchase book and sales book (VAT account) खCash book only गFixed asset register only घStock book of the tax office
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

166. A simplified invoice that may be issued by a VAT registrant for retail sales to final consumers, and on which a buyer cannot claim input credit, is called a/an:

     कProforma invoice खDebit note गCredit note घAbbreviated tax invoice
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

167. Value Added Tax is an example of a/an:

     कDirect tax on income खSpecific tax, charged per unit of quantity गAd valorem tax, since it is charged as a percentage of value घPoll tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

168. A VAT-registered shopkeeper takes goods from the shop's stock for the family's personal use. Under VAT principles, this is:

     कOutside VAT because no money is received खTreated as a taxable supply, so VAT is due on it गAn exempt supply घA zero-rated supply
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

169. In VAT terminology, 'output tax' means:

     कVAT charged by a registered person on its taxable supplies खVAT paid on purchases of raw materials गVAT paid at customs on imports घVAT refunded to exporters
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

170. Under the Income Tax Act 2058, the term 'person' includes:

     कGovernment bodies only खNatural persons only गCompanies only घNatural persons as well as entities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।