CTEP 試験問題を無料オンラインアクセス

Capital gains are subject to tax at ______________ for Trustees or Personal Representatives.

• A.10%
• B.28%
• C.18%
• D.26%

As per the Payment of Gratuity Act, the employer shall pay the amount of gratuity within _________.

• A.180 days
• B.45 days
• C.30 days
• D.270 days

Mr. Raj, the intestate, leaves no brother or sister but leaves his mother and one child of a deceased sister,Mary and two children of a deceased brother, George. How will the Estate be distributed?

• A.Raj's mother will take 50% of the share and remaining will be divided between George's
  children
• B.Raj's Mother will take 50% of the share while remaining 50% will be divided equally between the three children.
• C.Raj's Mother will be receive all the Property.
• D.Raj's mother will take one-third, Mary's child will take one-third and the children of George will divide the remaining one-third equally between them.

In Singapore,ifthe tax is not paid by the due date, a ________penalty and _________additional penalty per month. In addition, IRAS may take recovery action.

• A.5%, 1%
• B.8%,2%
• C.3%, 1%
• D.10%,2%

A Written Trust deed is always desirable, if not required statutorily, due to which of the following benefits?

• A.All of the above
• B.Both (ii) and (iii)
• C.All except (ii)
• D.All except (ii)