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

431. A document issued by a VAT registrant showing the PAN, the taxable value and the VAT charged, which entitles the buyer to input credit, is the:

     कTax invoice खDelivery note गPurchase order घQuotation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

432. Under Nepal's VAT, the person who ultimately bears the burden of VAT is the:

     कFinal consumer खManufacturer गWholesaler घImporter
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

433. A registrant's taxable sales are Rs 6,00,000 and exempt sales Rs 4,00,000 in a month. Input VAT on common purchases is Rs 50,000. What input credit is allowed on a proportionate basis?

     कRs 20,000 खRs 50,000 गRs 30,000 घRs 25,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

434. A VAT-registered supplier issues an invoice of Rs 2,00,000 excluding VAT, then later issues a credit note for Rs 20,000 (excluding VAT) for returned goods. What is the net output VAT at 13%?

     कRs 2,600 खRs 26,000 गRs 23,400 घRs 28,600
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

435. Accumulated business losses of Rs 3,00,000 from previous years are brought forward. Current year business income is Rs 5,00,000. What is the taxable business income after set-off?

     कRs 2,00,000 खRs 5,00,000 गRs 8,00,000 घRs 3,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

436. Business income of Rs 6,00,000 includes a capital receipt of Rs 1,00,000 wrongly credited, and Rs 50,000 of personal expenses of the proprietor were debited as business expenses. What is the corrected business income?

     कRs 4,50,000 खRs 6,50,000 गRs 5,50,000 घRs 7,50,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

437. A payment of Rs 50,000 is subject to withholding tax at 15%. What amount does the payee actually receive?

     कRs 57,500 खRs 7,500 गRs 42,500 घRs 43,478
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

438. A company has taxable income of Rs 40,00,000 and is taxed at 25%. It has paid installment tax of Rs 7,00,000 and tax of Rs 1,00,000 was withheld on its income. What tax remains payable with the return?

     कRs 9,00,000 खRs 3,00,000 गRs 10,00,000 घRs 2,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

439. A natural person's assessable income is Rs 8,00,000 and the tax computed on it under slab rates is Rs 60,000. What is the average (effective) tax rate?

     क6% ख8% ग7.5% घ13.3%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

440. Which statute governs customs duty on imports and exports in Nepal?

     कIndustrial Enterprises Act, 2076 खExcise Duty Act, 2058 गCustoms Act, 2064 घForeign Exchange (Regulation) Act, 2019
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।