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

531. Under a self-assessment system, the tax liability is first computed by:

     कThe court खThe central bank गThe taxpayer, who files the return and pays the tax घThe tax officer before the return is filed
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

532. A tax regime where small taxpayers pay a fixed amount based on turnover or location instead of tax on actual profits from accounts is called:

     कProgressive taxation खPresumptive taxation गSelf-assessment घWithholding taxation
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

533. A company has profit before tax of Rs 400,000 and income tax expense of Rs 120,000. What is its effective tax rate?

     क40% ख25% ग30% घ33.3%
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

534. Current tax for the year is Rs 80,000 and the deferred tax liability increases by Rs 10,000. What is the income tax expense in profit or loss (all relating to profit or loss)?

     कRs 80,000 खRs 70,000 गRs 90,000 घRs 10,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

535. Under IAS 12, current tax is measured using tax rates and laws that are:

     कExpected to be proposed next year खSet by management's estimate of future policy गAverage rates of the past five years घEnacted or substantively enacted by the end of the reporting period
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

536. Under IAS 12, deferred tax assets and liabilities:

     कMust not be discounted खMust be discounted at the market interest rate गMay be discounted only for listed companies घMust be discounted at the tax rate
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

537. Unused tax losses carried forward give rise, under IAS 12, to:

     कNo accounting entry ever खA current tax liability गA deferred tax liability घA deferred tax asset, to the extent future taxable profit is probable
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

538. A machine has a carrying amount of Rs 500,000 and a tax base of Rs 400,000. The tax rate is 25%. What deferred tax balance arises?

     कDeferred tax liability of Rs 100,000 खDeferred tax asset of Rs 25,000 गDeferred tax liability of Rs 125,000 घDeferred tax liability of Rs 25,000
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

539. When the carrying amount of an asset exceeds its tax base, IAS 12 normally requires recognition of a:

     कContingent liability खDeferred tax liability गDeferred tax asset घCurrent tax asset
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।

540. Under IAS 12 Income Taxes, deferred tax arises mainly from:

     कPermanent differences such as non-deductible fines खDifferences between budgeted and actual tax गErrors in previous financial statements घTemporary differences between the carrying amount and tax base of assets and liabilities
     💬 टिप्पणी / गल्ती रिपोर्ट (०)

     छलफल / प्रश्न उत्तरमा गल्ती छ

     पठाउनुहोस्

     टिप्पणी जाँचपछि मात्र देखिन्छ।