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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An inland container depot (dry port) such as the one at Sirsiya, Birgunj, is a facility where:
सही उत्तर: ख) Containerised cargo is handled and cleared by customs away from the seaport
A dry port provides customs clearance and container handling inland, linked to seaports by rail or road.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The customs declaration form submitted by an importer or exporter in Nepal for clearance of goods is commonly called the:
सही उत्तर: क) Pragyapan Patra
In Nepal the customs declaration (Bhansar Pragyapan Patra) is filed to declare goods, their value and classification for assessment.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A flat tax of 20% applied only to income above a fixed exemption of Rs 5,00,000 is, in terms of average tax rates:
सही उत्तर: ग) Progressive, because the average rate rises with income
With an exemption, the average rate is 0 for income up to 5 lakh and rises towards 20% as income increases, so the tax is progressive.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Removing many tax exemptions and bringing more transactions into the tax net is called:
सही उत्तर: ग) Broadening the tax base
Base broadening increases the amount of income or consumption subject to tax, often allowing lower rates for the same revenue.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax liability of Rs 1,00,000 is subject to a surcharge of 10% of the tax. What is the total amount payable?
सही उत्तर: क) Rs 1,10,000
Surcharge = 10% × 1,00,000 = Rs 10,000; total = 1,00,000 + 10,000 = Rs 1,10,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A tax amnesty scheme generally allows taxpayers to:
सही उत्तर: ख) Disclose and pay unpaid tax within a set period with waiver or reduction of penalties and interest
Amnesties encourage voluntary compliance by offering relief from penalties to defaulters who come forward and pay within a deadline.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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'Carry-back' of a loss means:
सही उत्तर: क) Setting off a current year's loss against profits of earlier years, often leading to a refund
Carry-back applies the loss to prior years' taxed profits, whereas carry-forward applies it to future profits.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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'Accelerated depreciation' as a tax incentive means:
सही उत्तर: क) Allowing higher depreciation deductions in the early years of an asset's life
Accelerated depreciation front-loads deductions, deferring tax and improving cash flow for investors.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The system by which employers deduct income tax from employees' salaries each time salary is paid is commonly called:
सही उत्तर: क) Pay As You Earn (PAYE)
Under PAYE the employer withholds tax from each salary payment, so tax is collected as income is earned.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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The 'Central Billing Monitoring System (CBMS)' of Nepal's Inland Revenue Department is used to:
सही उत्तर: ख) Monitor the billing of designated taxpayers in real time through electronic links
CBMS connects the billing software of specified businesses to the IRD so that invoices are recorded and monitored in real time.
💬 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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