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

501. Under Nepal's VAT law, input tax credit on a purchase must generally be claimed within what period from the date of the tax invoice?

     कOne year खThree months गTwo years घSix months
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

502. A price of Rs 11,300 includes VAT at 13%. What is the VAT included in it?

     कRs 1,469 खRs 1,300 गRs 1,130 घRs 1,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

503. A VAT-registered person must file the VAT return and pay tax for a tax period within how many days after the end of that period?

     क30 days ख15 days ग25 days घ45 days
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

504. Under Nepal's VAT system, the normal tax period for filing a VAT return is:

     कOne year खOne week गOne month घSix months
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

505. Under Nepal's VAT law, exports of goods are generally:

     कZero-rated खExempt without input credit गTaxed at the standard rate घTaxed at half the standard rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

506. What is the main difference between a zero-rated supply and an exempt supply under VAT?

     कZero-rated supplies require no tax invoice while exempt supplies do खExempt supplies are taxed at 0% and zero-rated supplies are not taxed at all, with no difference in credit गInput tax credit is allowed for zero-rated supplies but not for exempt supplies घExempt supplies apply only to exports
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

507. The method used in Nepal's VAT under which a registrant deducts VAT paid on purchases from VAT charged on sales is called the:

     कCascading method खAddition method गSubtraction method without invoices घInvoice credit (tax credit) method
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

508. Which of the following is NOT a feature of Value Added Tax?

     कIt is collected at each stage of production and distribution खIt is levied only once at the final retail stage गTax paid on inputs can be credited against tax on outputs घIt is ultimately borne by the final consumer
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

509. Under the Income Tax Act 2058, rent from letting a house received by a natural person who is not in the business of letting is generally treated as:

     कBusiness income included in assessable income खInvestment income subject to final withholding गWindfall gain घEmployment income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

510. Lottery prizes, gifts and awards that come to a person unexpectedly are classified under the Income Tax Act 2058 as:

     कInvestment income खWindfall gain गBusiness income घEmployment income
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।