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APPENDIX-1

QUESTIONNAIRES

1. About the Organization and Respondent:


a) Name of the Organization:- .
b) No of branch:-
c) Date of commencement of bank:-.
d) Name of the respondent:- .
e) Designation of the respondent:- ...

2. Is location of business considered for the purpose of tax planning in your


bank? a.Yes b. No c. No Response

3. Is timing of activities decision considered for the purpose of tax planning


in your
organization?

a) Yes b) No c) No Response

4. Is time value of money decision considered for the purpose of tax planning
in
your organization?

a) Yes b) No c) No Response

5. Is no. of employee decision considered for the purpose of tax planning in

your organization?

a) Yes b) No c) No Response

6. Is depreciation decision considered for the purpose of tax planning in

I
your organization?

a) Yes b) No c) No Response

7. Which of the following methods does your banks use while purchasing
fixed assets?
a) Leasing b) Buying

8. Has your bank incurred any expenses in Research and Development your
bank?

a) Yes b) No c) No Response

9. Is capital structure decision considered for the purpose of tax planning in

your organization?

a) Yes b) No c) No Response

10. Which of the following options does your bank prefers for capital structure
to minimize tax?
a) Equity only b) Debts only c) Both Equity & Debts

11. Does your bank considered avoiding penalties for the proper tax planning?

a) Yes b) No c) No Response

12. Has your bank incurred any expenses in pollution control cost?

a) Yes b) No c) No Response

13. Do you consider assets Depreciation Base while incurring any expenses in

repair and Improvement?

a) Yes b) No c) No Response

II
14. Is carry forward of loss considered for the purpose of tax planning in your

bank?

a) Yes b) No c) No Response

15. The following are some of the important factors considered while launching
New branches of the bank. Please rank them in order of their importance.

Facilities Rank

a) Infrastructure facilities such as transportation,

Communication, power, well security. [ ]


b) Access to high deposit collection.
[ ]

c) Access to high investment opportunity. [ ]

d) Availability of adequate labor in the location of the

business. [ ]

e) Tax incentives provided by the tax laws. [ ]

f) If other (please specify) ----------------------------------------------------------

16. Does your bank considered reducing tax liabilities while making any
decision?

a) Yes b) No c) No Response

III
17. Does your bank use any tax planning software to reduce tax liabilities?

a) Yes b) No c) No Response

18. Who does assess the taxable income in your organization?

a) Asst. level staff b) Supervisor level staff

c) Officer level staff d) Managerial level staff

19. There are many difficulties in tax planning as given below, are you facing

these difficulties?

Difficulties Yes No

a) Lack of knowledge and expertise [ ] [ ]

b) Ambiguities in income tax acts, rules and laws [ ] [ ]

c) High penalty or wrong assessment [ ] [ ]

d) Hard to follow the methods [ ] [ ]

e) Taking advantages of loopholes in tax laws are easier than

tax planning [ ] [ ]

f) All of above (a, b, c, d) [ ] [ ]

g) If other (Please specify) ----------------------------------------------------------

20. Does your bank practice on benefits, concessions, rebates etc provided

By 2058 to minimize tax?

IV
a) Yes b) No c) No Response

21. What approximate percentage of profit has been gained due to well practice

of tax planning in your bank?

a) 1-3 % b) 3-5 %

c) More than 5% d) less than 1%

22. Do you think that the ITA 2058s has provided sufficient grounds for the

practice of Tax planning in banking industries?

a) Yes b) No c) No Response

23. Which methods does your bank prefer to reduce tax liabilities?

a) .. b) c) ...

24. If your bank practicing tax planning, at what level, tax planning tools and

techniques has been practiced in your opinion?

a) High level of practice b) Moderate level of practice c) Low level of


practice
25.Any suggestions and recommendations to the government for tax planning

purpose?

V
BIBLIOGRAPHY

BOOKS

Aauja, Grish and Gupta (1999). Simplified Approach to Tax Planning and
Management. New Delhi: Bharat Law House Pvt. Ltd.

Adhikari, Chabindra Mani (2060). Modern Taxation in Nepal. Kathmandu:


Pairavi Publication.

Agrawal, Jagdish (2006). Income Tax: Theory and Practice. Kathmandu: Buddha
Academic Enterprises.

Anderson, B. Ray (1982). How to Save 50% or More on Your Income Tax
Legally. New York: Macmillan Publishing Co. Inc.

Bhattarai, Ishwor & Koirala, G.P. (2061). Taxation in Nepal. Kathmandu: Asmita
Books Publishers & Distributors.

Ellentuck, Albert B.(1988). Laventhol and Horwath Small Business Tax


Planning Guide. New York: Avon Books.
Goode, Richard (1951) .The Corporation Income Tax. New York: John Wiley
and Sons.

K. C., Jit Bahadur (2007). Tax Laws and Tax Planning: Theory and Practice.
Kathmandu: Khanal Books & Stationery.

Kothari, C. R. (1990). Research Methodology and Technique. New York: Miley


Estern Ltd.

VI
Mallik, Vidhyadhar (2060). Modern Income Taxation of Nepal. Kathmandu:
Anita Mallik.

Seligman, Edwin R. A. (1969), Essays in Taxation. New York: Augustus M. Kelly


Publishers

Srinivas, E. A. (1989). Handbook of Corporate Tax Planning. New Delhi: Tata


MC Grawhill Publishing Company Ltd.

Wolff, Harward K. and Pant, P. R. (1999). Social Science Research and Thesis
Writing. Kathmandu: Buddha Academic Enterprises Pvt. Ltd.

REPORTS AND DISSERTATIONS

Agrawal, Govinda Ram (1978). Resource Mobilization for Development; The


Reforms of Income Tax in Nepal. Research Report Published by CEDA,
Kathmandu, Nepal.

Bhattrai, Raj Kumar (2004). Effectiveness of Corporate Income Tax in Nepal. An


Unpublished Master Degree Thesis Submitted to the Central Department of
Management, Tribhuvan University, Kritipur, Nepal.

Kandel, Puspa Raj (2000). Corporate Tax System and Investment Behaviour in
Nepal; A Research Study for Ph. D.

Karkee, Dhiraj (2005). Tax Planning in Nepalese Organizations. An Unpublished


Master Level Thesis Submitted to the Central Department of Management,
Tribhuvan University, Kirtupur, Nepal.

VII
Karki, Jit Bahadur (2004). Tax Planning Practices in Nepalese Listed Companies.
An Unpublished Master Level thesis Submitted to the Central Department of
Management, Tribhuvan University, Kritipur, Nepal

Institute of Chartered Accountants of Nepal (2004). The Nepal Accounts Vo-I.


Kathmandu

Sharma, Sagar (2004). Management Accounting Approaches in the Listed


Companies of Nepal. An Unpublished Master Level Thesis Submitted to the
Central Department of Management, Tribhuvan University, Kirtipur, Nepal.

ACTS, RULES AND ORDINANCE

Inland Revenue Department (2062). Income Tax Act 2058 with amendment (2063).

Inland Revenue Department (2062). Income Tax Rules 2059 with amendment
(2062).

Inland Revenue Department (2059). Income Tax act, 2058, Brief Introduction.

Ministry of Law, Justice and Parliament, Nepal Gazette (2051-2062). Kathmandu:


Department of Printing.

Ministry of Law, Justice and Parliament (2062). Ordinances Collection.


Kathmandu: Law Book Management Committee.

HYPERTEXT DOCUMENTS AND WORLD WIDE WEB

Brainy Encyclopedia. Direct Tax. Retrieved on October 12, 2008 from

http://www.braineyencyclopedia.com/

VIII
Scope of Tax Planning (n. d.). Retrieved from http://www.answers.com/topic/tax-planning-

in-accounting

Taxcentral (n.d.). History of Tax. Retrieved on October 1, 2008 from


http://www.taxcentral.co.uk/taxcentral/default.asp

Techniques of Tax Planning. Retrieved on October 11, 2008 from


http://www.lectlaw.com/filesh/bbg10.htm

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