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 specialised office of Nepal's Inland Revenue Department that administers the largest taxpayers is the:
सही उत्तर: ग) Large Taxpayers Office
The Large Taxpayers Office (LTO) handles taxpayers with the highest turnover, allowing focused administration of the bulk of revenue.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A temporary increase in import duty imposed when a sudden surge in imports causes or threatens serious injury to domestic industry, even without unfair pricing, is a:
सही उत्तर: घ) Safeguard duty
Safeguard measures address import surges themselves, while anti-dumping and countervailing duties address dumping and subsidies.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Harmonized System of commodity classification, the code is internationally standardised up to how many digits?
सही उत्तर: ग) 6
HS codes are common to all member countries at the 6-digit level; countries add further digits (e.g. 8) for national tariff lines.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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An importer submits a certificate of origin for goods mainly in order to:
सही उत्तर: क) Claim preferential (concessional) duty available under a trade agreement
Preferential tariffs under agreements such as SAFTA depend on proving that goods originate in a member country, which the certificate of origin establishes.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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For levying customs duty on imports, the customs value of goods is generally taken on which basis?
सही उत्तर: घ) CIF basis, including cost, insurance and freight up to the point of entry
Customs valuation generally includes the transaction value plus freight and insurance up to the customs point, i.e. a CIF-type value.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A customs duty consisting of both a percentage of value and a fixed amount per unit (e.g., 10% plus Rs 50 per kg) is called a:
सही उत्तर: क) Compound duty
A compound (mixed) duty combines an ad valorem element and a specific element on the same goods.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A main advantage to a business of registering for VAT voluntarily, even when below the registration threshold, is that it can:
सही उत्तर: ग) Claim credit for VAT paid on its purchases
Only registered persons can claim input tax credit, which can lower costs when selling to registered business customers.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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VAT is said to have a 'self-policing' or cross-checking feature mainly because:
सही उत्तर: ग) Registered buyers need tax invoices from sellers to claim input credit, creating an audit trail
Since input credit depends on a valid invoice, buyers insist on invoices, which records the seller's sales and helps detect evasion.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When an exempt supply occurs at an intermediate stage of a VAT chain (e.g., a wholesaler is exempt), the usual effect is:
सही उत्तर: ख) The chain of credits breaks, and VAT on earlier stages becomes part of cost and is taxed again later (cascading)
An exempt trader cannot claim input credit, so earlier VAT is embedded in its price; the next registrant charges VAT on that price, leading to tax on tax.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A company in Nepal imports consultancy services from a foreign firm for Rs 2,00,000. Under the reverse charge mechanism with VAT at 13%, the VAT of Rs 26,000 is deposited by:
सही उत्तर: ख) The company in Nepal receiving the service
For imported services, the recipient in Nepal is liable to compute and pay VAT (2,00,000 × 13% = Rs 26,000) under reverse charge.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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