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Circulars

Revenue code addition and amendment
C3 75/76 Exchange Rate on Export Sales for VAT
C1 75/76 Income Tax Return of Tax Exempt Entities
C2 75/76 Income tax return of tax exempt entity
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
C09-03-12-001-06 WHT (TDS) on import of Software
C09-02-12-003-01 WHT (TDS) on Deposit Security Fee payment
C09-04-12-003-04 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
C02-02-12-001-06 Registration of Joint Venture
C04-06-12-2-13 Supply of Earthquake tripal is VAT attractive
C09-05-12-1-02 WHT on accumulated salary
C08-02-12-2-04 WHT on Auxillury service for hotel from abroad
C07-01-12-2-12 Computation of period of ownership for disposal of land or building
C12-02-12-4-02 Timing of payment of VAT and WHT
C03-02-12-1-01 Industry having special refund allowed to take refund as continuous six-months credit
C04-06-12-2-11 Foreign Exam fee is VAT attractive
C08-02-12-2-02 WHT (TDS) on Foreign Exam fee
C09-05-12-2-02 WHT (TDS) on Retirment payment of GON employees
C03-02-12-1-01 Industry having special refund allowed to take refund as continuous six-months credit
C12-03-12-2-01 Delay records of issued tax invoice
C04-04-12-1-01 Transportation beyond Nepal border is VAT attractive
C04-06-12-1-03 Social mobilization is VAT attractive supply
C08-04-12-2-01 WHT on Transportation beyond Nepal border
C04-06-12-2-12 APC supply is VAT attractive
C08-04-12-1-01 APC supply is contract for withholding tax
C10-01-12-1-02 Deduction of gratuity fund expense
C08-02-12-2-06 Exemption for district industry and commerce associations
C07-01-12-2-11 Advance tax on disposal of land through compulsory acquisition
C03-01-12-1-09 No Refund for clothes supply to GON
C08-04-12-3-01 WHT on repair from foreign party
C07-01-12-2-10 Capital gain on disposal of land or building by prop. Firm or entity
सामयिक कर असुली ऐन बमोजिम को सूचना
C08-02-12-2-07 WHT on foreign training
C10-01-12-1-04 Rule of quarantine for loss
C04-03-12-1-02 Personalisation of data for foreign vendor is VAT attractive
C08-02-12-1-01 WHT on Service from VAT exempt business
C08-02-12-1-02 WHT (TDS) on power transmission service
C07-01-12-1-03 Capital gain tax before share register in CRO
C02-01-12-1-02 Deregistraion Procedure since back-date
Reverse Charging on importation of services attracts VAT as well as WHT both
C08-02-12-2-01 Foreign service imporation is subject to both WHT and Reverse VAT
C08-02-12-2-04 Exemption for transport association
C01-03-12-1-02 Reverse Charging on imporation of services attracts VAT as well as WHT both
C01-01-12-002-13 Taxable value for machinery, land and building on auction
C09-02-12-2-01 Deduction of bonus expense
C06-01-12-1-02 Trearment of overstock
C05-01-12-3-02 Trearment of overstock
C12-03-12-3-05 During blockade extension of filing date
C03-02-12-2-02 Refund of total credit to significant exporter
C04-01-12-2 Building sales is exempt supply
C12-01-12-1-03 WHT (TDS) on Rent to Approved Retirment Fund
C09-08-12-2-01 WHT (TDS) on Rent to Approved Retirment Fund
C12-03-12-3-04 During blockade extension of filing date
C04-05-12-1 Auction of used goods is VAT attractive
C08-05-12-1-01 WHT on daily wage workers
C03-01-12-2-02 Alternative power refund
C12-03-12-3-03 During blockade extension of filing date
C07-01-12-2-09 Capital gain on disposal of land through lossof land by river
C08-06-12-2-02 Rent on foreign trade-fare
C12-03-12-3-02 During blockade extension of filing date
C09-02-12-1-01 Capital gain tax directives
C10-01-12-2-01 Reduction of Earthquake contribution
C02-01-12-2-02 Procedure for deregistration: major guidelines

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