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

171. Interest paid by a company resident in Nepal to a non-resident lender is regarded as:

     कExempt income खForeign-source income of the lender गIncome with a source in Nepal घEmployment income of the lender
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

172. A cash gift given by an employer to an employee because of his or her employment is, for the employee:

     कExempt as a gift खPart of employment income गInvestment income घA windfall gain
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

173. A withholding agent who has withheld tax from a payment must give the payee:

     कA certificate or statement showing the tax withheld खA refund of the tax withheld गA VAT invoice for the tax घA tax clearance certificate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

174. Under the Income Tax Act 2058, an application for administrative review of a tax officer's decision must be made to the Director General within how many days of receiving the notice of the decision?

     कOne year ख7 days ग90 days घ30 days
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

175. An importer deliberately shows a lower price on the invoice than actually paid so as to pay less customs duty. This is an example of:

     कTax avoidance खTax planning गTax evasion घTax shifting
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

176. Agricultural income of a natural person in Nepal that is not derived through a registered firm, company or similar entity is generally:

     कTaxed at the entity rate of 25% खExempt from income tax गSubject to final withholding at 15% घTaxed as investment income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

177. For income tax purposes in Nepal, the cost of trading stock may be computed using:

     कThe first-in-first-out (FIFO) or average cost method खThe last-in-first-out (LIFO) method only गThe base stock method घThe selling price of the stock
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

178. Under the Income Tax Act 2058, income from a long-term contract (such as a construction contract extending beyond one income year) is generally recognised on the basis of:

     कThe date the contract was signed खCash received during the year गCompletion of the entire contract घThe percentage of completion of the contract
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

179. Under the Income Tax Act 2058, a partnership firm is taxed as:

     कPart of each partner's employment income खA natural person at individual slab rates गAn entity, separately from its partners घAn exempt organisation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

180. Nepal's Inland Revenue Department was formed in 2058 BS by merging the Department of Taxation with the:

     कDepartment of Customs खValue Added Tax Department गDepartment of Revenue Investigation घOffice of the Auditor General
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।