चार्टर्ड एकाउन्टेन्सी CA (CAP I, II, III) र ACCA तयारी
चार्टर्ड एकाउन्टेन्सी – CA (CAP I, II, III) र ACCA
ICAN / ICAI CA & ACCA · Chartered Accountancy (ICAN, ICAI, ACCA)
३,८०२ प्रश्न उपलब्ध। मोड छान्नुहोस्:
CA / ACCA: प्रश्न र उत्तर
सही लागेको विकल्पमा थिच्नुहोस्। सही भए हरियो, गलत भए रातो देखिन्छ; ३ सेकेन्डपछि सही उत्तर र व्याख्या देखिन्छ।
सही: ० / ०
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The income tax law currently in force in Nepal is the Income Tax Act of BS year:
सही उत्तर: क) 2058
The Income Tax Act, 2058 (2002) replaced the Income Tax Act, 2031. 2052 is the year of the VAT Act.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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VAT replaced sales tax and some other indirect taxes in Nepal and was implemented in the AD year:
सही उत्तर: ख) 1997
VAT came into effect in Nepal on 1 Mangsir 2054 (November 1997). 2002 is the year of the Income Tax Act, 2058, which is easy to confuse with it.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Nepal's Value Added Tax Act was enacted in the Bikram Sambat year:
सही उत्तर: ग) 2052
Nepal's VAT Act is the Value Added Tax Act, 2052 (1996). The Income Tax Act is of 2058, and 2031 was the year of the earlier Income Tax Act.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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In a month, a registered person's output VAT is Rs 30,000 and eligible input VAT is Rs 45,000. What is the position for that month?
सही उत्तर: ख) Excess input credit of Rs 15,000
When input VAT exceeds output VAT, the excess Rs 15,000 is a credit, normally carried forward to later periods (or refunded where the law allows). It is not payable to the government.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A VAT-registered trader buys goods for Rs 80,000 and sells them for Rs 100,000 (both excluding VAT). At 13% VAT, what net VAT must the trader pay to the government?
सही उत्तर: ख) Rs 2,600
Net VAT = output 13,000 - input 10,400 = Rs 2,600, which equals 13% of the value added of Rs 20,000. Rs 13,000 is output VAT before deducting input credit.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A buyer pays Rs 11,300 for goods, inclusive of VAT at 13%. What is the VAT included in the price?
सही उत्तर: क) Rs 1,300
VAT in a VAT-inclusive price = 11,300 x 13/113 = Rs 1,300. Rs 1,469 wrongly applies 13% to the VAT-inclusive amount.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Cross-border supplies under VAT are usually taxed in the country where goods are consumed. This is the:
सही उत्तर: क) Destination principle
Under the destination principle, exports are zero-rated and imports are taxed. The origin principle would tax goods where they are produced.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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Under the VAT system in Nepal, the export of goods is generally treated as:
सही उत्तर: घ) Zero-rated
Exports are zero-rated so that Nepali goods leave the country free of VAT and exporters can recover input VAT. This follows the destination principle, under which VAT is charged in the country of consumption.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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For a business making only VAT-exempt supplies, VAT paid on its purchases is generally:
सही उत्तर: ख) Not creditable and becomes part of cost
Exempt suppliers do not charge output VAT, so they cannot claim input VAT; it becomes a cost of the business. Refunds of input VAT are typically associated with zero-rated suppliers such as exporters.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
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A supply taxed at a 0% VAT rate, where the supplier can still claim input VAT, is called a:
सही उत्तर: क) Zero-rated supply
Zero-rated supplies (such as exports) carry 0% VAT yet allow input credit, so no VAT remains in the price. Exempt supplies carry no VAT but do not allow input credit.
💬 टिप्पणी / गल्ती रिपोर्ट (०)
यी अभ्यास प्रश्न हुन्, आधिकारिक प्रश्न होइनन्। पाठ्यक्रम, विज्ञापन र नतिजाका लागि सम्बन्धित निकायको आधिकारिक वेबसाइट हेर्नुहोस्। उत्तरमा गल्ती भेटे प्रश्नमुनिको "टिप्पणी / गल्ती रिपोर्ट" मा लेख्नुहोस्।
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