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

301. Goods manufactured in Nepal are sold at an ex-factory price of Rs 1,00,000 and attract excise duty at 20%. What VAT at 13% is charged on the sale?

     कRs 16,900 खRs 2,600 गRs 15,600 घRs 13,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

302. A Pool C has a depreciation basis of Rs 10,00,000 at year end, and repair expenses of Rs 1,00,000 are incurred on its assets. With the deductible repair limit at 7% of the pool's depreciation basis, how is the repair expense treated?

     कRs 70,000 deducted; Rs 30,000 added to the pool's depreciation basis खRs 1,00,000 fully deducted in the year गNil deducted; Rs 1,00,000 added to the pool घRs 70,000 deducted; Rs 30,000 permanently disallowed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

303. A company buys a software licence (an intangible asset, Pool E) for Rs 5,00,000 with a useful life of 5 years. What is the annual depreciation under the straight-line treatment of Pool E?

     कRs 50,000 खRs 75,000 गRs 1,25,000 घRs 1,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

304. Pool D (15%) has an opening balance of Rs 4,00,000, and a machine costing Rs 2,00,000 is added in Shrawan (full amount added). There are no disposals. What depreciation is allowed?

     कRs 75,000 खRs 1,20,000 गRs 60,000 घRs 90,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

305. A Pool A (buildings, 5%) has an opening depreciation basis of Rs 30,00,000. During the year a building is sold for Rs 10,00,000 and there are no additions. What depreciation is allowed?

     कRs 50,000 खRs 1,50,000 गRs 1,00,000 घRs 2,00,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

306. A Pool C asset costing Rs 3,00,000 is acquired in Falgun. Assets acquired between Magh and Chaitra are added to the pool at two-thirds of cost in that year. Pool C opening balance is nil and the rate is 20%. What depreciation is allowed in the year of acquisition?

     कRs 30,000 खRs 60,000 गRs 20,000 घRs 40,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

307. A resident earns foreign income of Rs 5,00,000 and pays foreign tax of Rs 50,000 on it. The average Nepal tax rate on that income is 20%. What foreign tax credit is allowed?

     कRs 1,50,000 खRs 1,00,000 गRs 50,000 घNil
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

308. A taxpayer underpaid installment tax by Rs 1,00,000 for 3 months. If interest is charged at 15% per annum, what interest is payable?

     कRs 1,250 खRs 3,750 गRs 15,000 घRs 4,500
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

309. Under the Income Tax Act 2058, a natural person who is an employee of the Government of Nepal posted abroad during the income year is treated as:

     कA non-resident person खA resident person गAn exempt person घA resident only for the months spent in Nepal
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

310. A sales tax that is levied only once, for example at the retail stage, is called a:

     कCascading tax खValue added tax गMulti-stage tax घSingle-stage tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।