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

291. The specialised office of Nepal's Inland Revenue Department that administers the largest taxpayers is the:

     कDepartment of Customs खRevenue Tribunal गLarge Taxpayers Office घOffice of the Auditor General
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

292. A temporary increase in import duty imposed when a sudden surge in imports causes or threatens serious injury to domestic industry, even without unfair pricing, is a:

     कExcise duty खCountervailing duty गAnti-dumping duty घSafeguard duty
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

293. Under the Harmonized System of commodity classification, the code is internationally standardised up to how many digits?

     क8 ख10 ग6 घ4
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

294. An importer submits a certificate of origin for goods mainly in order to:

     कClaim preferential (concessional) duty available under a trade agreement खRegister the business for VAT गObtain foreign exchange from the bank घProve that the goods are not hazardous
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

295. For levying customs duty on imports, the customs value of goods is generally taken on which basis?

     कThe FOB value less insurance खEx-factory cost in the exporting country only गThe retail selling price in Nepal घCIF basis, including cost, insurance and freight up to the point of entry
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

296. A customs duty consisting of both a percentage of value and a fixed amount per unit (e.g., 10% plus Rs 50 per kg) is called a:

     कCompound duty खCountervailing duty गSpecific duty घAd valorem duty
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

297. A main advantage to a business of registering for VAT voluntarily, even when below the registration threshold, is that it can:

     कStop keeping accounts खSell goods without charging any tax गClaim credit for VAT paid on its purchases घAvoid paying income tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

298. VAT is said to have a 'self-policing' or cross-checking feature mainly because:

     कEvery consumer must file a VAT return खVAT is collected only at the import stage गRegistered buyers need tax invoices from sellers to claim input credit, creating an audit trail घTax officers fix the VAT of each business in advance
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

299. When an exempt supply occurs at an intermediate stage of a VAT chain (e.g., a wholesaler is exempt), the usual effect is:

     कThe government collects no VAT on any stage of the chain खThe chain of credits breaks, and VAT on earlier stages becomes part of cost and is taxed again later (cascading) गThe exempt wholesaler can claim a refund of input VAT घThe final consumer pays less VAT than under full taxation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

300. A company in Nepal imports consultancy services from a foreign firm for Rs 2,00,000. Under the reverse charge mechanism with VAT at 13%, the VAT of Rs 26,000 is deposited by:

     कThe Department of Customs खThe company in Nepal receiving the service गThe foreign firm providing the service घThe bank remitting the payment
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।