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BBS Taxation in Nepal
bbs
third year
This course covers tax concepts, tax accounting, types of taxpayers, taxation of different income sources, VAT, tax liability, tax collection, auditing, penalties, and appeal procedures.
Chapter Wise Notes
Question Banks
Syllabus
Chapter Wise Questions
Chapters
1: Conceptual Foundation
2: Taxation of Income in Nepal
3: Tax Accounting and Timing
4: Quantification, Allocation, Characterization & Amount
5: Capital and Revenue Item
6: Exempt Amounts, Concessions, Tax Rate and Withholding
7: Deductions Allowed
8: Income from Employment
9: Provision for Depreciation
10: Income from Business
11: Capital Gain Tax
12: Income from Investment
13: Residential Status
14: Set-off and Carry Forward of Losses
15: Special Provisions (Individuals, Entities, Retirement)
16: Income Administration, Record-keeping & Collection
17: Official Documentation , Record-keeping and Information Collections
18: Returns of Income and Assessment
Official Documentation , Record-keeping and Information Collections – Taxation in Nepal Notes
PDF slides coming soon