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Circulars

FAQs On New Invoice with H.S Code from 2081 Shrawan Onwards
C2080-81-169 VAT on operation of Tuition/Coaching Classes
C2080-81-168 Capital Gain Tax on Non-Banking Assets at the time of its initial recognition
C2080-81-159 Zero Rated VAT on Machinery imported for Project under Bilateral Treaty
C2080-81-160 Zero Rated VAT on Machinery imported for Project under Bilateral Treaty
C2080-81-158 TDS on payment of service fee to Non-resident
C2080-81-153 TDS on Rent of Machinery brought from India
C2080-81-153 Reverse Vat on Rent of Machinery brought from India
C2080-81-143 Bonus share from Share Premium
C2080-81-136 Capital Gain Tax on Merger of Colleges
C2080-81-131 Special Provision for NGOs about waiver of VAT
C2080-81-126 Capital Gain Tax on Sale of Land of Guthi
C2080-81-113 TDS and VAT on importation of Service from Foreign Country to provide service in the Foreign Country
C2080-81-97 VAT on Rent of house owned by Hotel in its surroundings
C2080-81-95 Supply of vatable and non vatable goods under a contract
C2080-81-91 Film Development Fee on 3D glasses provided film halls
C2080-81-41 TDS on Payment for Service by Entities having foreign investment in the form of technology Transfer
C2080-81-23 Selling News is service or not and vat exempt or not
C2080-81-29 Tax on Rent Income of District Coordination Committee
C2080-81-17 Capital Gain Tax on Merger on Transfer of Property
C2080-81-76 License Renewal and Tax Return of Producer of Molasses
C2080-81-03 VAT on Aviation Service
C133-2079/80 Capital Gain Tax on Transfer of Property from Pvt. Ltd to Public Ltd.
C2079/080-631 Documents to Accompany Contractors' Tax Returns
C72-2079/080 Personal PAN to Minor Citizen
C0812079-80 Tax on Payment to member of Cooperatives
C81-2079-80 Tax on Distribution from Patronize Fund of a Cooperative
C2079/080-40 Adjustment of Excess Tax Paid in Previous Income Years through TRANSFER OF CREDIT (TC)
C0432079-80 Income Tax and VAT on Joint Venture having Foreign Partner
C2079-080-48 VAT on supply of Consultancy Services
C23-2079/80 Compulsory E-Billing for Additional Taxpayers not mentioned in Public Notice
C0292079-80 Tax on Education Service Fee
C28-2079/080 Capital Gain Tax on Transfer of Share to Wife
C212079-80 Income, taxable income and other tax liability of a Permanent Establishment
N2079-80 Income, taxable income of a Permanent Establishment
C132079-80 Basic Criteria for Tax Exempt Status
C2079/80-57 Label in the bottle of Liquor
Changes in Income Tax applicable from 1 Shrawan, 2079
Changes in VAT act Applicable from 1st Shrawan, 2079
Changes in Excise Duty Act Applicable from 1 Shrawan, 2079
C2078-079-155 Taxable Value for Advance Tax on Sale of Land & Building by the Banks & FIs
C2078079-85 Tax Clearance Certificate of Cooperatives
C2078-079/141 Change in Control when Pvt. Ltd converts into Public Ltd
C2078-79/150 Change in Control when Pvt. Ltd turns to Public Ltd.
C2078/079146 Income Tax and VAT Registration of District Forest Produce Supply Committee
C2078-79/143 TDS on Deposit
C2078-79/141 Capital Gain Tax on Involuntary Disposal of Land & Building
C2078079-140 Zero Rate VAT on Audit Services
N-2078/79 Compulsory Electronic Billing
C2078079-76 Compulsory Electronic Billing
C0482079-80 VAT on Consultancy Contract
C2078-79 /121 Tax on Approved Retirement Payments
C2078-79/118 Taxable Transaction on Supply of Taxable and Exempt Goods and Services together
C2078-079/117 Deductibility of Amount Transferred to Quarter Fund under Labour Act
C2078-79/95 Withholding Tax on Payment of Participation Fee in Trade Fair outside Nepal
NTO- Revision on Income Tax Directive on 2078
 
C2078079-468 Export of Molasses to Country other than India
C2078079-426 Export of Molasses outside the country
C2078-79/36 TDS on Importation of Service From Foreign
C2078-79/32 TDS on Purchase of Goods from India
C2078-78/33 Tax on Interest paid to a company resident in a country with which Nepal has double tax avoidance treaty
C2078-79/30 Change in Control on transfer of shares after death
मितिः २०७८।०८।२२
C2078-79/27 Tax on Foreign Players playing in Nepal
C2078-79/24 TDS on Purchase of goods from Bangladesh
C2078079-325 Spirit Sale Procedures
C2078-79 Professional discounts and facilities (for income year 2078/79)
C2078-79 Tax rate for natural persons (for income year 2078/79)
C2078-79 The Income Tax Act, 2058. Advance tax deduction on payment as per Sections
C207807918 Capital Gain Tax on Dispoal of Land
C2078/79-14 Compulsory PAN while filing E-TDS
C2078/079-15 Compulsory PAN For All
C2089079-10 Tax on Rent Income of Retirement Fund
C2078/7908 TDS On Payment under Contract
Report of OAG: Corporate Tax on Share Premium Amount
Report of OAG: Tax on Gain on Bargain Purchase from Merger/Acquisition
Report of OAG, 2078: Tax on Renouncing Rights
Report of OAG, 2078: Anti Avoidance Rule on Permanent Establishment
Report of OAG 2078: Long Term Contract
Report of OAG: Observation on Revenue Policy
Report of OAG: Tax on Social Networking sites
Report of OAG: Different Tax for Same Nature Businesses
Report of OAG: PAN
Report of OAG: Questions on Advance Ruling
Report of OAG: INGO Related
Report of OAG: Related Party Transaction
Report of OAG 2078: Taxation of Cargo Service
Report of OAF 2078: Change in Ownership
C-2078-79 Regarding renewal of excise license
C002-78-79 Clarified on education service fee and advance tax deduction
C2078/79-02 Withholding Tax on Education Service Fee
C005-78-79 Regarding the designation of the taxpayer to submit the purchase and sale account electronically
C005/2078-79 Submitting Sales and Purchase Book Electronically ( Electronic Upload)
C207807901 Ownership Time Period for Land of Natural Person
C2077-78 Regarding serial number of tax invoice
C2077/78-15 Serial Number in Manual and Electronic Tax Invoice
C1122077078  Change in Control on Conversion of Pvt. Ltd into Public Ltd
C077-78 Tax Rates Applicable for Natural Person for F.Y 2078-79
C077-78 TDS under Sec 87, 88, 88Ka & 89 and Advance Tax under Sec 95Ka applicable for 2078-79
C2077-78 Business Concessions and Facilities for Income Year 2078/079
C2077-78 Tax Rates for Entities For Income Year 2078-79

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