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

361. 'Transfer pricing' refers to:

     कPrices at which shares are transferred on the stock exchange खThe cost of transferring money between banks गThe value of goods at customs घThe prices charged in transactions between related or associated enterprises
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

362. The 1% tax charged on the first slab of a natural person's taxable income in Nepal is deposited separately under the name:

     कEducation service fee खHealth tax गRemuneration surcharge घSocial security tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

363. For income tax purposes in Nepal, the income of a sole proprietorship firm is taxed:

     कAs a company at the corporate rate खAt a flat 30% rate गOnly through VAT घAs the income of the proprietor, a natural person, at individual slab rates
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

364. A non-resident person is taxed in Nepal on income sourced in Nepal. Which of the following is Nepal-source income?

     कRent from a house situated abroad खInterest paid by a foreign bank on a foreign deposit गProfit of a foreign shop selling only abroad घSalary for employment exercised in Nepal
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

365. A trade debt is generally allowed as a deduction for bad debts when:

     कIt is merely overdue by one month खIt was earlier included in income and is written off as irrecoverable गThe debtor is a related party घThe debt arose from a personal loan to a friend
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

366. A business pays a fine to a municipality for violating building rules. In computing taxable business income, this fine is:

     कFully deductible खDeductible up to 50% गNot deductible घDeductible only if paid in cash
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

367. Which of the following is a capital receipt rather than a revenue receipt for a business?

     कSales of goods खA loan received from a bank गCommission earned on services घInterest earned on business deposits
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

368. The purchase of a new machine for use in a factory is treated for income tax purposes as:

     कRevenue expenditure fully deductible in the year खCapital expenditure, recovered through depreciation गA non-business personal expense घAn exempt payment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

369. A 'jeopardy assessment' under the Income Tax Act 2058 is made when:

     कThe taxpayer requests a refund खThere is a risk of tax not being collected, e.g. the taxpayer is about to leave Nepal or close the business, so tax is assessed before the normal due date गThe return has already been audited twice घThe taxpayer has paid tax in excess
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

370. A resident earns foreign income of Rs 10,00,000 and pays foreign tax of Rs 3,00,000 on it. The average Nepal tax rate applicable to that income is 25%. What foreign tax credit is allowed?

     कRs 3,00,000 खRs 50,000 गRs 5,50,000 घRs 2,50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।