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

471. A business making only VAT-exempt supplies purchases inputs on which VAT was charged. What happens to that input VAT?

     कIt cannot be claimed and becomes part of the cost खIt is fully refunded every month गIt is credited against income tax घIt is carried forward for seven years
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

472. Basic agricultural products, educational services and health services are generally treated under Nepal's VAT Act 2052 as:

     कExempt supplies खZero-rated supplies गStandard-rated supplies घLuxury supplies
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

473. In a month, a VAT registrant has output VAT of Rs 20,000 and creditable input VAT of Rs 28,000. What happens to the difference?

     कRs 8,000 is payable to the government खRs 8,000 excess credit is carried forward to subsequent periods गThe excess Rs 8,000 lapses immediately घThe registrant must pay Rs 48,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

474. A trader buys goods for Rs 40,000 plus VAT and sells them for Rs 60,000 plus VAT at 13%. What VAT must the trader pay to the government?

     कRs 2,600 खRs 7,800 गRs 5,200 घRs 2,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

475. VAT in Nepal is based on which principle regarding cross-border trade?

     कResidence principle खOrigin principle गDestination principle घSource principle
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

476. What is the standard rate of VAT in Nepal under the Value Added Tax Act 2052?

     क15% ख10% ग13% घ12%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

477. The 'arm's length' principle in income tax requires transactions between associated persons to be valued at:

     कThe price unrelated parties would agree in similar circumstances खCost price only गThe price fixed by the government घWhatever price the parties agree
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

478. Two persons are 'associated persons' under the Income Tax Act 2058 when, broadly:

     कThey both hold PAN numbers खOne can act in accordance with the intentions of the other, e.g. through control of 50% or more गThey trade in the same goods घThey are both registered for VAT in the same office
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

479. A resident person who pays tax abroad on foreign income can claim relief in Nepal through:

     कFull deduction of foreign income from assessable income खForeign tax credit, limited to the Nepal tax on that income गRefund of all foreign taxes by the IRD घConversion of foreign tax into VAT credit
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

480. Under the Income Tax Act 2058, a resident natural person and his or her spouse may elect to be assessed:

     कUnder VAT instead of income tax खAs a partnership firm गAs a company घAs a couple, applying the couple tax slabs
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।