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

511. What is meant by a 'final withholding payment' under the Income Tax Act 2058?

     कA payment exempt from all withholding obligations खThe last payment made to a taxpayer in an income year गA payment on which tax is withheld but later refunded in full घA payment on which the tax withheld is the final tax, so the amount need not be included in the recipient's assessable income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

512. Tax withheld at source by a withholding agent must generally be deposited with the Inland Revenue Department within how many days after the end of the month in which it was withheld?

     क7 days ख15 days ग25 days घ35 days
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

513. By the end of Poush, Chaitra and Ashadh, a taxpayer must have paid cumulative installment tax of what percentages of the estimated tax liability respectively?

     क33%, 66% and 100% ख25%, 50% and 100% ग30%, 60% and 100% घ40%, 70% and 100%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

514. Under the Income Tax Act 2058, installment (advance) tax for an income year is payable in how many installments?

     कTwo खThree गFour घTwelve
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

515. Under the self-assessment system of the Income Tax Act 2058, what is the status of a return filed by a taxpayer?

     कIt has no effect until the tax officer issues an assessment खIt is treated as an assessment made by the taxpayer for that year गIt is valid only after audit by the Auditor General घIt must first be approved by the Ministry of Finance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

516. Under the Income Tax Act 2058, an income tax return must normally be filed within how long after the end of the income year?

     कSix months खOne month गThree months घTwelve months
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

517. Nepal's income year (fiscal year) ends on:

     कThe last day of Chaitra खThe last day of Ashadh गThe last day of Poush घThe last day of Asoj
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

518. An entity such as a company is a resident of Nepal for income tax purposes if:

     कIt is incorporated in Nepal or its effective management is in Nepal खIts shareholders are mostly Nepali citizens गIt earns more than half of its income in Nepal घIt is registered for VAT in Nepal
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

519. How is a resident person taxed in Nepal compared with a non-resident person?

     कBoth are taxed only on income sourced in Nepal खA resident is taxed on worldwide income, a non-resident only on income sourced in Nepal गA resident is taxed only on Nepal-source income, a non-resident on worldwide income घBoth are taxed on worldwide income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

520. Under the Income Tax Act 2058, a natural person is treated as resident in Nepal for an income year if he or she is present in Nepal for at least how many days in any 366 consecutive days?

     क190 days ख180 days ग182 days घ183 days
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।