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

381. A VAT-registered person made no sales and no purchases during a tax period. Regarding the VAT return for that period, the registrant:

     कNeed not file any return खMust still file the return (a nil return) by the due date गMust cancel the VAT registration घMust pay a minimum VAT amount
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

382. Excise duty differs from VAT mainly in that excise duty:

     कIs levied selectively on specific goods such as liquor and tobacco, generally at production or import खIs levied on all goods and services at a single rate गAllows full input credit at every stage घIs a direct tax on income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

383. Goods listed at Rs 25,000 (excluding VAT) are sold with a 10% trade discount shown on the invoice. What VAT at 13% is charged?

     कRs 3,250 खRs 2,500 गRs 3,575 घRs 2,925
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

384. A VAT registrant buys a television for the owner's personal use at home and pays VAT on it. The VAT paid is:

     कFully creditable as input tax खNot creditable, because the purchase is not for making taxable supplies गCreditable at 50% घRefundable in cash at the end of the year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

385. In the VAT system, a registered business that charges VAT to its customers and deposits it with the government acts mainly as:

     कThe final bearer of the tax खAn exempt organisation गA collector of tax on behalf of the government, the burden being passed on to buyers घA tax auditor
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

386. Value Added Tax is described as a multi-point tax because it is:

     कLevied on several taxpayers at the same rate खCollected at every stage of production and distribution गCollected only at the import stage घPayable in several instalments each year
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

387. Goods with a customs value of Rs 2,00,000 attract customs duty at 15% and excise duty at 10% on (customs value + customs duty). What is the VAT at 13% at import?

     कRs 32,890 खRs 29,900 गRs 26,000 घRs 33,800
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

388. A VAT-registered exporter buys raw materials worth Rs 5,00,000 plus 13% VAT and exports all its output. What input VAT is available for credit or refund?

     कRs 57,522 खRs 50,000 गRs 65,000 घNil, because exports are not taxed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

389. A VAT-registered exporter usually has excess input credit because:

     कExporters are not allowed to claim any input tax खExports are exempt so input credit is denied गCustoms collects double VAT on exports घIts exports are zero-rated so output VAT is nil, while VAT is paid on its purchases
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

390. A trader whose annual turnover is below the compulsory VAT registration threshold:

     कIs prohibited from registering for VAT खMay apply to the tax office for voluntary registration गMust register within seven days of starting business घMust charge VAT even without registration
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।