We have collected the TU BBS 3rd Year Taxation and Auditing Notes pdf download. It is one of the subject of BBS 3rd Year. There are five subjects in BBS third year. Taxation and auditing is one of the easy to score high marks subjects.
BBS 3rd Year Taxation and Auditing Notes
Following is the chapter wise notes of Taxation and Auditing Notes
Chapter 1: Conceptual Foundation
Tax is a fee charged by a government on a product, income or activity. There are two types of taxes : direct taxes and indirect taxes.
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Chapter 2: Taxation of Income in Nepal
Income tax is kind of tax which is imposed by government of Nepal to the income earned by person with the help of employment, business and investment. Income tax rate if different on employment, investment and business.
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Chapter 3: Tax Accounting and Timing
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Chapter 4: Quantifications, Allocations, and characterization of Amounts
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Chapter 5: Capital and Revenue
Simply, Capital means the cost or resources which is help to generate revenue.
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Chapter 6: Exempts Amount, Concessions, Tax Rates, and With holding payments
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Chapter 7: Deductions Not Allowed
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Chapter 8: Income From Employment
There are methods of calculation for payable tax on income from employments.
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Chapter 9: Provision for Depreciation
Depreciation means the decrease in value of an asset over time due to wear and tear, obsolescence, and other factors.
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Chapter 10: Income from Business
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Chapter 11: Capital gain tax
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Chapter 12: Income from Investment
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Chapter 13: Residential status
There different tax rate for residentail and non-residentail person in Nepal.
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Chapter 14: Set off and carry forward of losses
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Chapter 15: Special provisions for individuals, entities, and retirement saving.
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Chapter 16: Revenue Administration
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Chapter 17: Official Documentation, Record Keeping, & information Collection
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Chapter 18: Returns of Incomes and assessments of Tax
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Chapter 19: Collection, Remission, and Refund of tax
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Chapter 20: Administrative Review and Appeal
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Hence, these are the BBS 3rd Year Taxation and Auditing Notes pdf.
Other Important links:
1. BBS 3rd Year business Law Notes: CLICK HERE
2. BBS 3rd year Model Question Paper Pdf: CLICK HERE
3. BBS 3rd year all subject notes: CLICK HERE
