कर (Taxation) – Taxation MCQ
कर (Taxation) – CA / ACCA
Taxation · Chartered Accountancy (CA, ACCA) · ६२३ प्रश्न
६२३ प्रश्न उपलब्ध। मोड छान्नुहोस्:
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
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In a 'gross product type' VAT:
सही उत्तर: क) No credit is allowed for VAT paid on capital goods
The gross product variant taxes capital goods without credit; the income type credits depreciation and the consumption type gives full credit.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In a month, a registrant's VAT-inclusive sales are Rs 2,26,000 and its VAT-inclusive purchases are Rs 1,13,000 (VAT at 13%). What VAT is payable?
सही उत्तर: घ) Rs 13,000
Output VAT = 2,26,000 × 13/113 = 26,000; input VAT = 1,13,000 × 13/113 = 13,000; payable = 13,000.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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When an income tax reduces a worker's net (after-tax) wage, the income effect of the tax tends to make the worker:
सही उत्तर: ग) Work more hours in order to maintain the previous level of income
The tax makes the worker poorer, so the income effect pushes towards more work; the substitution effect (cheaper leisure) pushes the other way.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A VAT-registered person in Nepal must keep the VAT registration certificate:
सही उत्तर: ख) Displayed at a conspicuous place at the place of business
The registration certificate must be displayed where customers can easily see it.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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For VAT purposes, a registered person in Nepal must keep records of transactions mainly in the form of a:
सही उत्तर: क) Purchase book and sales book (VAT account)
Registrants must keep a purchase book, sales book and VAT account showing the input and output tax of each period.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A simplified invoice that may be issued by a VAT registrant for retail sales to final consumers, and on which a buyer cannot claim input credit, is called a/an:
सही उत्तर: घ) Abbreviated tax invoice
An abbreviated tax invoice is a short-form invoice for retail sales; input credit requires a full tax invoice.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Value Added Tax is an example of a/an:
सही उत्तर: ग) Ad valorem tax, since it is charged as a percentage of value
VAT is levied as a percentage (13% in Nepal) of the taxable value, which makes it ad valorem.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A VAT-registered shopkeeper takes goods from the shop's stock for the family's personal use. Under VAT principles, this is:
सही उत्तर: ख) Treated as a taxable supply, so VAT is due on it
Goods withdrawn for private use are treated as a (deemed) supply; otherwise input credit already claimed on them would escape tax.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In VAT terminology, 'output tax' means:
सही उत्तर: क) VAT charged by a registered person on its taxable supplies
Output tax is the VAT collected on sales; input tax is VAT paid on purchases.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the Income Tax Act 2058, the term 'person' includes:
सही उत्तर: घ) Natural persons as well as entities
The Act defines a person to include an individual (natural person) and an entity such as a company, partnership or trust.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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