Download BBS 3rd year Taxation in Nepal Theory in English and Nepali for 2083

Tax Theory Only – 57 Marks

100 Questions

BBS 3^rd Year 2083

1. Define Tax, and its types with examples, and define the canon of tax and its types.
2. Objectives of Tax and Define TDS, Define PAN
3. Explain the historical development of  income taxation in Nepal
4. Define an assesses. And what are the duties of a taxpayer (accesse) as the Income Tax Act 2058?
5. What are the allowable reductions in the calculation of taxable income of a natural person, a partnership firm, a trust, and a company?
6. State features and objectives of the Income Tax Act 2058.
7. Define income year and assessment year with examples.
8. Define retirement savings and their types.
9. What are the special tax provisions for individuals?
10. Define capital receipt and revenue receipt.
11.  Distinguish capital expenditure and revenue expenditure.
12. Explain the importance of classification.
13. What are examples of capital receipts?
14. What are revenue receipts?
15. Discuss the tax treatment of capital vs revenue.
16. Explain the nature of capital gain.
17. Evaluate the impact of misclassification.
18. Define exempt income.
19. What are tax concessions?
20. Explain the tax rate structure in Nepal.
21. What is withholding tax (TDS)?
22. Explain the importance of exemptions.
23. Discuss types of tax rates.
24. Explain the role of TDS in taxation.
25. Evaluate the exemption policy in Nepal.
26. Define allowable and disallowable expenses.
27. What deductions are not allowed?
28. Explain reasons for disallowance.
29. List common non-deductible expenses.
30. Distinguish allowable vs disallowable expenses.
31. Distinguish between an individual and an entity in taxation.
32. Explain the tax treatment of PF, CIT, and SSF.
33. What are deductions allowed for retirement savings?
34. Explain special provisions for entities in Nepal.
35. Discuss the importance of retirement savings in taxation.
36. Explain tax benefits available to individual taxpayers.
37. Define tax administration and its objectives.
38. What is the Inland Revenue Department (IRD)?
39.  Explain the functions of revenue administration.
40. Discuss the structure of tax administration in Nepal.
41. What are the roles of tax officers?
42. Explain the challenges of tax administration in Nepal.
43. Evaluate the effectiveness of tax administration.
44. Explain the importance of tax administration in economic development.

45. Define documentation in taxation.
46. What is record keeping?
47. Explain the importance of maintaining records.
48. What types of records are required for tax purposes?
49. Explain the role of documentation in tax audit.
50. What is an information collection system?
51. Explain the legal requirements of record keeping.
52. Discuss the consequences of poor documentation.
53. Define tax return.
54. Explain the procedure for filing a tax return.
55. What are the types of tax assessment?
56. Define a self-assessment system.
57. Explain amended assessment.
58. Discuss the importance of tax returns.
59. Explain the role of IRD in assessment.
60. Evaluate the tax assessment system in Nepal.
61. Define tax collection.
62. What is a tax refund?
63. What is remission of tax?
64. Explain methods of tax collection in Nepal.
65. Discuss refund procedure.
66. Explain the importance of the tax collection system.
67. Distinguish between refund and remission.
68. Evaluate the tax collection mechanism in Nepal.

69. Define administrative review.
70. What is a tax appeal?
71. Explain the procedure of tax appeal.
72. What authorities are involved in the appeal?
73. Explain the importance of the review system.
74. Distinguish between review and appeal.
75. Discuss the role of the Revenue Tribunal.
76. Evaluate the appeal system in Nepal.
77. Define tax offence.
78. What is the penalty in taxation?
79. Explain types of tax penalties.
80. What is tax evasion?
81. Explain the causes of tax offences.
82. Discuss the consequences of tax evasion.
83. Distinguish between tax avoidance and tax evasion.
84. Evaluate the penalty system in Nepal.
85. Define Value Added Tax (VAT).
86. Explain features of the VAT system.
87. What is an input tax credit?
88. Explain the advantages of VAT.
89. Discuss the disadvantages of VAT.
90. Explain the VAT system in Nepal.
91. Distinguish between VAT and sales tax.
92. Evaluate the effectiveness of the VAT system in Nepal.
93. Define tax audit.
94. Explain the objectives of tax audit.
95. What are the types of tax audit?
96. Explain desk audit.
97. Explain field audit.
98. Discuss the importance of tax audit.
99. What is a risk-based audit?
100. Define the Income Tax Act 2058.

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