कर (Taxation) – Taxation MCQ

कर (Taxation): प्रश्न र उत्तर

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सही: ० / ०

461. Under the Income Tax Act 2058, the Inland Revenue Department may generally amend a taxpayer's assessment within how many years of the return being filed?

     कTen years खTwo years गSeven years घFour years
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

462. The unique number issued by the Inland Revenue Department to identify a taxpayer is called:

     कPermanent Account Number (PAN) खTaxpayer Bank Code गNational Revenue ID घBusiness Registration Certificate number
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

463. Which government body administers both income tax and VAT in Nepal?

     कDepartment of Customs खInland Revenue Department गOffice of the Auditor General घNepal Rastra Bank
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

464. The cascading (tax on tax) effect is mainly a problem of which type of tax that VAT was designed to remove?

     कSingle-stage retail sales tax खProgressive income tax गProperty tax घMulti-stage turnover tax without input credit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

465. Goods costing Rs 1,00,000 (customs value) are imported. Customs duty is 10% and there is no excise. What is the VAT at 13%?

     कRs 11,700 खRs 13,000 गRs 14,300 घRs 15,730
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

466. The taxable value of imported goods for VAT generally includes:

     कThe customs value plus customs duty and excise duty, if any खOnly the invoice price of the supplier गOnly the customs duty paid घThe retail selling price fixed in Nepal
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

467. Which statement about VAT on goods imported into Nepal is correct?

     कImports are always zero-rated खVAT is collected by customs at the point of import गVAT on imports is collected only at the retail stage घImported goods are always exempt from VAT
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

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468. VAT on services imported from abroad by a person in Nepal is generally paid by the recipient in Nepal. This mechanism is called:

     कCascading खZero rating गInput tax refund घReverse charge
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

469. When a VAT registrant gives a discount or receives returned goods after issuing a tax invoice, the document issued to reduce the VAT charged is a:

     कDebit note खCredit note गDelivery challan घAbbreviated tax invoice
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

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     टिप्पणी जाँचपछि मात्र देखिन्छ।

470. A registrant makes both taxable and exempt supplies. How is input VAT on common purchases treated?

     कCredit is allowed proportionately to taxable supplies खFull credit is always allowed गNo credit is allowed at all घCredit is allowed only for exempt supplies
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।