कर (Taxation) – Taxation MCQ
कर (Taxation) – CA / ACCA
Taxation · Chartered Accountancy (CA, ACCA) · ६२३ प्रश्न
६२३ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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The Inland Revenue Department and the Department of Customs of Nepal both function under the:
सही उत्तर: क) Ministry of Finance
Both revenue departments are under the Ministry of Finance.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Constitution of Nepal, land revenue (land tax, malpot) is a source of revenue of the:
सही उत्तर: घ) Local level
Land tax (land revenue) is listed among local level powers in Schedule 8.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Constitution of Nepal, the power to levy agricultural income tax (agro-income tax) is listed under the jurisdiction of the:
सही उत्तर: ग) Province
Agro-income tax appears in Schedule 6, the list of provincial powers.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Constitution of Nepal, the federal Finance Minister presents the annual estimates of revenue and expenditure in the Federal Parliament on:
सही उत्तर: ख) Jestha 15
The Constitution fixes Jestha 15 as the date for presenting the federal budget.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Constitution of Nepal, a bill relating to the imposition or alteration of taxes (a Money Bill) can be introduced only in the:
सही उत्तर: क) House of Representatives
A Money Bill can originate only in the House of Representatives.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Nepal, the rates of income tax, VAT, excise and customs duty for a fiscal year are generally prescribed or revised through the annual:
सही उत्तर: घ) Finance Act
The Finance Act passed with each budget sets or amends the tax rates; the Appropriation Act authorises spending.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In Nepal, excise duty stickers must be affixed to products such as:
सही उत्तर: ग) Cigarettes and liquor
Excise stickers help control evasion on high-duty excisable goods like tobacco products and alcoholic beverages.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Which of the following is a non-tariff barrier to trade?
सही उत्तर: ख) An import quota
A quota restricts the quantity of imports directly; the others are tariffs (duties).
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax levied on goods when they are sent out of the country is called:
सही उत्तर: क) Export duty
Export duty is charged on outgoing goods; import duty on incoming goods.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Post-clearance audit in customs refers to:
सही उत्तर: घ) Examining an importer's records after goods are released to verify the correctness of the declaration
Post-clearance audit allows faster release at the border while compliance is verified later from the trader's books.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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