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A comprehensive library of insights, analysis, and strategic guidance tailored for professionals navigating the complex financial landscape of Nepal and beyond.
Corporate LawSSF vs CIT: What Every Employer in Nepal Needs to Know
The Contribution-Based Social Security Act, 2074 (2017) made the Social Security Fund (SSF) the mandatory statutory social security arrangement for every busine
Income TaxNepal Income Tax Rate, TDS Rate and Tax Rebate applicable for FY 2083/84
1. Tax Rates for Natural Person 1.1 Income Tax Slabs (Resident Natural Person) The following slab rates apply to the taxable income of a resident natural person
Income TaxIRD Clarifies VAT Treatment for Non-Resident Electronic Service Providers
The Inland Revenue Department (IRD) has issued a public notice clarifying how Value Added Tax (VAT) rules apply to non-resident persons registered to provide el
Taxpayer Incentive Gift Program Operation Procedure, 2083 (2026)
Taxpayer Incentive Program to build an invoice-taking culture, encourage recording of real transactions, and boost tax compliance by rewarding consumers who take invoices or pay electronically.
Income TaxVAT on Tinting Machines Placed with Dealers: Asian Paints (Nepal) Pvt. Ltd. before the Revenue Tribunal
Tribunal held that placement under a deposit arrangement, with full value recovered and no refund or return condition, is a supply/sale under Section 6(2) and 17(5ka) of the VAT Act 2052 and a financial lease under Section 32(7) of the Income Tax Act 2058.
Income TaxReport: Large Tax Office Vs Rastra Banijya Bank - Taxation of Concessional and Interest Free Employee Loans
This report presents a detailed legal and technical analysis of the Supreme Court of Nepal's judgment concerning the income tax treatment of loans extended by an employer (Rastriya Banijya Bank Limited) to its employees at concessional or no-interest rates.
Income TaxTDS on House Rent and Office Rent: Jurisdiction (Inland Revenue Office or Local Government)
This report analyses three court decisions addressing the question of which government authority has jurisdiction to collect tax on house rent and office rent income in Nepal: i. the federal Inland Revenue Office (IRO) under the Income Tax Act, 2058, or ii. the local government (Municipality
VATPublic Notice Relating to Value Added Tax on Ride-Sharing Services, 2083
The Finance Act, 2083, by adding sub-section (1kha) to Section 7 of the Value Added Tax Act.
Income TaxNepal Income Tax Reference Guide- Including Amendment for FY 2083-84
A comprehensive reference for CA students, professionals and tax advisors, bringing the Act, Directives and Rules into one place.