कर निर्धारण/ Tax Assessment

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Consider a hypothetical below. Analysis is done with year 2 as reference year.

निम्न बमोजिमको काल्पनिक अवस्थामा year 2 लाई आधार वर्ष मानि विश्लेषण गरिएकोछ।

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Generally tax audits are done before end of fourth year of due date ( within 3 to 4 year of due date) and suppose that assessment of Year 1 has already been done and the tax liability was increased from Rs. 25 to Rs. 40 creating additional liability of Rs. 15 (A-B). The file has been appealed and the liability has not attained finality. 25% – 50% security deposit has been paid as security deposit for appeals.

During tax audit of year 2, What tax audits are doing is disallowing Rs. 15 from Transfer of credit in Year 2. Additionally, the amount that is transferred to year 3 is not being considered as tax paid for year 2 and is considered as paid for year 3. i.e., for year 2 the tax paid is calculated to be (20-15)+80-40 = 45

Due to this unjust treatment, tax payers need to pay additional tax and interest as per section 119. In the above example additional tax liability for year 2 is Rs. 60-45 = Rs. 15. Even though the tax payer has paid Rs. 40 in excess of his tax liability, it still needs to pay Rs. 15 as tax plus interests as mentioned earlier.

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सामान्यतः कर कार्यालयले कर निर्धारण विवरण पेश गर्नु पर्ने मितिले चार वर्षको अन्त तिर गर्ने गर्दछ (३ देखि ४ वर्षको वीचमा)। मानौं Year 1 को कर निर्धारण भईसकेको थियो र कर दायित्व रु २५ बाट रु ४० कूल रू १५ (A-B) थप दायित्व निर्धारण भएको थियो। कर निर्धारणमा चित्त नबुझाई करदाता पुनरावेदन गर्न २५% , ५०% धरौटी जम्मा गरी न्यायिक प्रकृयमा छ, विवादले अन्तिम निरोपण भएको छैन।

अव, year 2 को कर निर्धारण गरिदा, year 2 मा अघिल्लो वर्षबाट सारिएको रु २० बाट रु १५ अमान्य गरिन्छ। साथै, year 2 बाट year 3 मा सारिएको बढी तिरेको कर समेतलाई year 2 मा अमान्य गरिएको छ र year 2 को कर (20-15)+80-40 = 45 गणना गरिन्छ।

यस अन्यायिक कार्यको कारण, करदाताले थप कर तथा दफा 119 अनुसारको ब्याज समेत दाखिला गर्नु पररेको अप्रिय र अन्यायपूर्ण स्थितिको सृजना भएको छ।

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What is your take in this issue?

यस विषयमा के कस्तो धारणा छ, तपाईहरुको?

मेरो विचारमा – बढी कर तिरेको अवस्थामा मिलान गरी कर अपुग भएको मानी व्याज लिने हो भने बढी दाखिला गरेको कर मा कर दाताले ब्याज पाउने गरी हिसाब गरेमा मात्र यस किसिमको गणना गर्न मिल्ने देखिन्छ।