Category
Income Tax
Income TaxSTUDY GUIDE: Safe Harbour Rules and Advance Pricing Agreements
Sections 33A and 33B of the Income Tax Act, 2058, as inserted by the Finance Act, 2083 A Technical Reference on Nepal's Transfer Pricing Certainty Framework 1.
Income TaxExcess Tax Paid? Here Is How Section 113 Lets You Get It Back
Nepal's Income Tax Act, 2058 does not just tell taxpayers what they owe. Section 113 also covers what happens when a taxpayer pays more than required, whether t
Income TaxGovernment Slashes Capital Gains Tax on Listed Shares
In a move likely to cheer stock market investors, the Government of Nepal has reduced the Capital Gains Tax (CGT) rates applicable to profits earned from the sa
Income TaxCapital Gain Tax at the time of recognition of Non Banking Asset
Non-banking assets are properties, typically land and buildings, that banks and financial institutions acquire when a borrower defaults on a secured loan. Becau
Income Tax+1Bhotekoshi Flood Relief: Tax, Customs, and Credit Guide
Bhotekoshi Flood Relief: Tax, Customs, and Credit Guide
Income TaxHouse Rent Tax Update: Kathmandu Metropolitan City Notice
Kathmandu Metropolitan City (KMC) has issued an important update regarding the collection of house rent tax, particularly affecting businesses and institutions operating within the city.
Income TaxThe 10% Female Tax Rebate: Who Actually Qualifies Under Nepal's Income Tax Act?
A common misconception persists among taxpayers and practitioners alike: that the 10% tax rebate is available broadly to all female taxpayers. The law is far mo
Income Tax+1English Translation: FINANCE ACT, 2083 Informational Handbook on Tax Exemptions, Concessions, and Other Provisions
Disclaimer The contents contained in this Handbook have been prepared with the objective of providing further clarification on and facilitating implementation o
Income Tax+1Finance Act, 2083 - IRD Clarifications on Tax Relief, Concessions and Facilities
Finance Act, 2083 - IRD Clarifications on Tax Relief, Concessions and Facilities