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Circulars

C-2077-78-Regarding the arrangement of issuing Personal Permanent Account Number (PPAN) from the automated system-
C-2077-78 Notice for Extension of Time period to verify Sales and Purchase Register
C191- 77-78- TDS rate applicable for F.Y 2077-78
N-IRD 2076 - Further Extension Time Limit for Submission of returns and payment of tax thereof
C MOF 2076 - Relaxation on Submission of returns and payment of tax thereof
C 110 76-77 Tax Rate for Multipurpose Cooperative
C055-76-77 VAT on service supplied to Tax Exempt Entity
C050-76-77 Tax on Multi-Purpose Co-operatives
C045-76-77- WTH on house rent paid to Trust
C026-76-77 Withholding tax on payment of membership fee
C019-76-77 VAT Refund Even after lapse of stipulated time period
C011-76-77 VAT on husk of Rice
C09-76-77 Capital Gain Tax on Acquisition of Land by the Government or Government Owned Entities
C04-76-77 Withholding Tax and Reverse VAT on Service Fee paid to Foreign University
C204- 75-76- TDS on Payment to Non resident Indian Company
C119- 75-76- TDS on payment for Invoice on Foreign Currency
C197- 75-76- Capital Gains Tax on Securities Transactions
C191- 75-76-vat on repair equipment used in health sectors
Requirement of Full Name and Designation of Signatory in documents
VAT Force De-Registration
C92- 75-76- Depreciation on Passenger and Transportation Vehicle
C05075/76 Compulsory Online Billing
Compulsory Electronic Billing and Affiliation to CBMS
C04075/76 Advance Tax on Gain on Sale of Land or Building
 
C3075/76 Vat on Recharge card business
C82-75-76- Tax on interest income during tax holiday period
C65- 75-76- Registration and taxability of Permanent Establishment (PE) already exited
C62- 75-76- Multiple Tax Exemption situation
C71-75-76- Capital Gain Tax on Sale of land by Guthis,a tax exempt entity
C56- 75-76- No Tax on Dividend to shareholders of merged entity for two years
C54- 75-76- VAT and Income Tax on School
C55- 75-76- Tax on Honorarium received by Officials
VAT Refund to Diplomatic Entities and INGOs
C48- 75-76- Eligibility Criteria to obtain concession facility provided by Finance Act,2075
C46- 75-76- VAT Exempt on Rent Collected by Hotel
C47- 75-76- No Input Credit of VAT paid on Construction of Building
C49- 75-76- No Input Credit of VAT paid on Construction of Building
C45- 75-76- VAT on Goods supplied on International and Domestic Flights
C2 2075/76 VAT Exemption in Health Service
Dividend Tax After Merger
C43- 75-76- VAT on Doctor’s Consultancy Fee
C44- 75-76- Effect on VAT and Income Tax due to Deregistration
C40- 75-76- TDS and VAT on Repair in Foreign
C41- 75-76- TDS and VAT on Training in Foreign
Amendment of Submitted Tax Returns
C28- 75-76- Tax on Compensation for Land, Land & Building and Private house
C29-75-76- Certification of Branches
C27- 75-76- VAT on Transportation
C38-2075-76 Compulsory Electronic Bill
C23- 75-76- Payment Source outside Nepal
C25- 75-76- Lease Arrangement
C23- 75-76- VAT on goods lost on natural calamities like Flood
C24- 75-76- TDS and VAT on Use of Optical Fiber
Revenue code addition and amendment
Exchange Rate on Export Sales for VAT
C11- 75-76- VAT Invoice on Sales on Foreign Currency
C1 75/76 Income Tax Return of Tax Exempt Entities
C2 75/76 Income tax return of tax exempt entity
C8- 75-76- Tax Clearance Certificate
No tax on retirement payment accrued till 2058
Changes by Finance Ordinance, 2075
House Rent Tax Notice of Kathmandu Metropolis
Procedure to VAT refund to Exporter of software
C11-03-12-001-001 Ambiguity in tax rates of industries
C11-02-12-001-03 Ambiguity in Tax rate of cooperatives
C12-01-12-001-09 Tax exemption and Renewal
C09-12-12-01-001 Dividend from pre-merger profit is not tax exempt
WHT (TDS) on import of Software
C09-02-12-003-01 WHT (TDS) on Deposit Security Fee payment
WHT (TDS) on Fees on Training provided in foreign
C09-01-12-002-05 TDS on interest on deposit of banks or FIs under liquidation process
C08-02-12-005-01 Bonus share may also be exempt from tax
C09-02-12-001-03 WHT (TDS) on vat exempt service
C04-04-12-001-02 Transportation service is exempt service
C01-03-12-001-04 Reserve charging on importation of service
C09-02-12-002-11 TDS on foreign consultancy service
C04-01-12-001-07 Meat and bone meal is taxable item or not
C07-01-12-002-13 Advance tax paid on sale of Non Banking Asset (NBA)
Notice for house rent from KTM Metropolis
C04-03-12-001-06 Commission receive from foreign party is subject to vat
C09-02-12-002-10 TDS on use of satellite
C01-03-12-001-04 Input credit for vat paid under reserve charging system
C04-03-12-1-05 VAT on technical service and interior design
C01-03-12-1-02 Reverse Charging on Foreign Service: both WHT and VAT
C08-02-12-2-05 WHT (TDS) on importation of services
C09-02-12-2-05 WHTon importation of services
C03-03-12-2-01 Zero-rate instead of Refund in case Project
C12-01-12-2-01 Guthi-schools collecting fees from student are taxable
C09-04-12-3-03 WHT on bandwith payment
C03-02-12-2-03 No Refund exempt items exporter
C08-04-12-1-02 WHT on service by hour etc
C09-02-12-3-03 Accrual of TDS Liability
C12-01-12-1-08 Renewal of tax exemption certificate
Refund of total credit to significant exporter
C08-02-12-2-08 WHT on use telecom devices and networks
C08-02-12-2-07 Business income of tax exempt entity
C03-02-12-2-01 Refund of total credit to significant exporter
C07-02-12-2-01 Income transfer from NGO
C03-01-12-1-08 VAT Refund process for Ghee/oil
C07-02-12-1-02 Dairy co-operative is exempt

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