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

451. Under the Income Tax Act 2058, which of the following is included in income from employment?

     कAllowances and benefits in kind provided by the employer खDividends received from a company गInterest on a fixed deposit घProfit from a sole proprietorship
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

452. A tax under which the rate stays the same regardless of the size of income is called:

     कProgressive tax खProportional tax गRegressive tax घDegressive tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

453. Adam Smith's canon of 'certainty' in taxation means that:

     कThe amount, time and manner of payment should be clear to the taxpayer खTaxes should be in proportion to ability to pay गCollection costs should be minimal घTax should be collected when it is convenient to pay
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

454. Reducing tax liability by using legal provisions such as allowed deductions and incentives is called:

     कTax default खTax evasion गTax fraud घTax avoidance (tax planning)
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

455. When a manufacturer passes an excise duty on to consumers through higher prices, the process is called:

     कTax capitalisation of income खTax evasion गTax amnesty घShifting of the tax burden
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

456. The 'impact' of a tax refers to:

     कThe person who finally bears the burden of the tax खThe person on whom the tax is initially imposed गThe total revenue collected from the tax घThe administrative cost of the tax
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

457. Which of the following is an indirect tax in Nepal?

     कIncome tax on salary खExcise duty गCorporate income tax घTax on dividend income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

458. Under the Income Tax Act 2058, interest on tax not paid by the due date is charged at what annual rate?

     क18% ख10% ग12% घ15%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

459. After administrative review of a tax decision, a taxpayer still dissatisfied may appeal to the:

     कNational Human Rights Commission खDistrict Court गRevenue Tribunal घPublic Service Commission
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

460. A taxpayer aggrieved by a tax officer's decision under the Income Tax Act 2058 first applies for:

     कReview by the Commission for the Investigation of Abuse of Authority खA direct appeal to the Supreme Court गArbitration before the Ministry of Finance घAdministrative review to the Director General of the Inland Revenue Department
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।