नोक्सानीमा गई खारेजी गर्ने निर्णय गरिदैमा पहिलेको संचालन अवस्थाको कर दायित्व छुट नहुने
Liquidation of a company does not erase earlier tax liability
======================================
कुनै कम्पनी खारेजीमा जानु एउटा प्रक्रिया हो तर सो कम्पनीले सञ्चालनमा रहेको अवस्थामा गरेको आय व्ययका आधारमा सम्बन्धित कर कार्यालयले निर्धारण गरेको करयोग्य आय विवरणलाई अन्यथा मान्न मिल्दैन । पहिले सञ्चालनमा रही कर निर्धारण भएकोमा पछि नोक्सानी भई खारेजीमा जाने निर्णयबाट अघिको कर छुट हुने अवस्था रहँदैन।
==========================================
Liquidation of a company is a different aspect; the income tax that was assessed as payable by tax office when the company was at operational stage cannot be said to be otherwise. The tax assessed at the time the company was in operation cannot be waived merely because at a later date the company went into loss and decided to go into liquidation.
==============================
0 Comments