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Circulars

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
C005-78-79 Regarding the designation of the taxpayer to submit the purchase and sale account electronically
C2077-78 Regarding serial number of tax invoice
C077-78 प्राकृतिक व्यक्तिको लागि लागू हुने करको दर (आय वर्ष २०७८/७९ को लागि)
C077-78 आयकर ऐन, २०५८ को दफा ८७, ८८, ८८क. र ८९ बमोजिम भुक्तानीमा अग्रिम कर कट्टी तथा दफा ९५क. बमोजिम अग्रिम कर असुली सम्बन्धी वयवस्था (२०७८/७९)
C2077-78 व्यावसयिक छुट तथा सुविधाहरु (आय वर्ष २०७८/७९ को लागि)
C2077-78 निकायको लागि लागू हुने करको दर (आय वर्ष २०७८/७९ को लागि)
C272-77-78 Renewal of non-governmental organizations
C272-77-78 Renewal of non-governmental organizations
C026-77-78-Regarding the arrangement of issuing Personal Permanent Account Number (PPAN) from the automated system-
C014-2077-78 TDS on Procurement of Goods from Foreign Countries
C011-2077-78 VAT on Commission received by Educational Consultancy from Foreign University
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
C191- 77-78- TDS rate applicable for F.Y 2077-78
C155-76-77 Revised New Forms from 1 Shrawan, 2077
C155-76-77 Revised New Forms from 1 Shrawan, 2077
C204-76-77 Regarding income tax
C205-76-77 Regarding advance tax deduction and VAT on sending arbitration payments abroad
C206-76-77 Section 95A of the Income-tax Act, 2058. Regarding the implementation of the provisions of Sub-section (6A)
C201-76-77 Regarding pre-order
C199-76-77 Regarding tax exemption
C197-76-77 Regarding pre-order
C194-76-77 In relation to taxes of non-commercial taxable property (shares) nature
C144-76-77 Regarding issuance of tax payment certificate of personal PAN
C192-76-77 Regarding income tax on rental vehicles
C193-76-77 In relation to taxes of non-commercial taxable property (shares) nature
C191-76-77 Regarding the tax levied on the fees sent by the educational institution abroad
C187-76-77 Regarding the imposition of VAT on internal transactions of materials related to covid-19
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
C138-76-77 Regarding having digital display board
C168-76-77 Regarding advance tax on capital gains
C166-76-77 Withholding tax and Reverse VAT on IELTS Examination Fee
C165-76-77 Regarding advance tax deduction on capital gains
C157-76-77 Withholding Tax and VAT on payment for Live Broadcast in Foreign Channels
C161-76-77 Regarding the income statement of the tax exempt organization
C151-76-77 Regarding the implementation of the Unified Procedure on Interest Subsidy for Concessional Loans, 2075
C159-76-77 Regarding advance tax
C150-76-77 In relation to capital gains tax
C112-76-77 Regarding implementation of biometric and new registration form
C114-76-77 Regarding biometric registration system and 10 percent VAT refund
C141-76-77 Regarding advance tax deduction and value added tax
C142-76-77 Regarding the pre-order of tax deduction
C142-76-77 Regarding opinions and information
C135-76-77 In connection with the advance tax deduction on service payments of the American Towel and Adventure Show
C131-76-77 Capital Gain Tax on sale of jointly owned Land
C132-76-77 In respect of advance tax on the disposal of the property of a sole proprietorship
C129-76-77 Withholding Tax on Payment for participation in training in Foreign
C064-76-77 Regarding sending necessary action decision
C120-76-77 Tax on house rent income of Approved Retirement Fund
C119-76-77 Withholding Tax on Sales Commission
C118-76-77 VAT Invoice on transfer of assets as a part of business promotion program
C117-76-77 Withholding Tax on Banking Software
C113-76-77 Regarding value added tax
C115-76-77 Regarding pre-order
C110 76-77 Tax Rate for Multipurpose Cooperative
C100-76-77 In relation to the advance tax
C097-76-77 In relation to capital gains tax
C082-76-77 Withholding Tax on Tuition Fee paid to Foreign University
C077-76-77 VAT on Printing of Cheque Cover and Cheque Demand Form
C077-76-77 VAT on Printing of Cheque Cover and Cheque Demand Form
C104-76-77 Employee Bonus on Financial or Taxable Profit
C070-76-77 VAT on Travel Medical Insurance Premium
C070-76-77 VAT on Travel Medical Insurance Premium
C071-76-77 VAT in Travel Medical Insurance
C071-76-77 VAT in Travel Medical Insurance
C022-76-77 About the implementation status of CBMS affiliation
C064-76-77 Regarding advance tax filing
C055-76-77 VAT on service supplied to Tax Exempt Entity
C060-76-77 Regarding pre-order
C061-76-77 Regarding pre-order
C050-76-77 Tax on Multi-Purpose Co-operatives
C045-76-77- WTH on house rent paid to Trust
C045-76-77 Withholding tax on payment of rent to a trust
C029-76-77 VAT Credit not allowed
C026-76-77 Withholding tax on payment of membership fee
C027-76-77 VAT on Commission from Foreign Party for marketing services in Nepal
C027-76-77 VAT on marketing services payment by foreign party
C025-76-77 In relation to capital gains tax
C019-76-77 VAT Refund Even after lapse of stipulated time period
C011-76-77 VAT on husk of Rice
C009-76-77 Capital Gain Tax on Acquisition of Land by the Government or Government Owned Entities
C004-76-77 Withholding Tax and Reverse VAT on Service Fee paid to Foreign University
C003-76-77 Regarding pre-order
C003-76-77 About providing personal permanent account number
C204- 75-76- TDS on Payment to Non resident Indian Company
C203-75-76 Regarding assistance / coordination in VCTS implementation
C201-75-76 Regarding collection of advance income tax
C199-75-76 TDS on payment for Invoice on Foreign Currency
C197- 75-76- Capital Gains Tax on Securities Transactions
C192-75-76 Regarding obtaining mandatory permanent account number
C191- 75-76-vat on repair equipment used in health sectors
C117-75-76 Requirement of Full Name and Designation of Signatory in documents
C176-75-76 Regarding to capital gains tax
C177-75-76 In relation to VAT / non-VAT
C178-75-76 Regarding pre-order
C174-7-76 Regarding value added tax filing
C166-75-76 Regarding compulsory registration in VAT
C167-75-76 Regarding feedback
C168-75-76 Regarding pre-order
C161-75-76 Regarding pre-order
C416-75-76 Regarding Health Service Tax and Education Service Fee Force De-Registration
C153-75-76 In relation to higher filing capital gains tax
C402-75-76 Regarding issuance of electronic invoices
C377-75-76 VAT Force De-Registration
C092-75-76 Depreciation on Passenger and Transportation Vehicle
C050-75-76 Compulsory Online Billing
C364-75-76 Compulsory Electronic Billing and Affiliation to CBMS
C364-75-76 Compulsory Electronic Billing and Affiliation to CBMS
C104-75-76 Regarding improvement of advance tax on the benefit of land or building nature
C364-75-76 Regarding joining CEMS
C040-75-76 Advance Tax on Gain on Sale of Land or Building
 
C040-75-76 Advance Tax on Gain on Sale of Land or Building
 
C103-75-76 Regarding advance tax deduction on compensation amount
C095-75-76 Regarding tax exemption certificate
C030-75-76 Vat on Recharge card business
C092-75-76 Regarding the sale of mobile recharge cards
C088-75-76 Regarding approved investment
C069-75-76 Regarding de-registration
C085-75-76 Regarding the exemption facility as per Article 23 of the Finance Act, 2075 BS
C087-75-76 Regarding tax deduction of citizen investment fund
C082-75-76 Tax on interest income during tax holiday period
C211-75-76 Regarding issuance of electronic invoices
C064-75-76 Regarding tax exemption on tempo / rickshaw
C065-75-76 Registration and taxability of Permanent Establishment (PE) already exited
C062-75-76 Multiple Tax Exemption situation
C071-75-76 Capital Gain Tax on Sale of land by Guthis,a tax exempt entity
C071-75-76 Capital Gain Tax on Sale of land by Guthis,a tax exempt entity
C056-75-76 No Tax on Dividend to shareholders of merged entity for two years
C057-75-76 Meaning of Investment Capital referred to Sec 11(3)(Ga)
C057-75-76 Meaning of Investment Capital referred to Sec 11(3)(Ga)
C054-75-76 VAT and Income Tax on School
C055-75-76 Tax on Honorarium received by Officials
C759-75-76 VAT Refund to Diplomatic Entities and INGOs
C759-75-76 VAT Refund to Diplomatic Entities and INGOs
C048-75-76 Eligibility Criteria to obtain concession facility provided by Finance Act,2075
C155-75-76 Regarding affiliation to CBMS
C046-75-76 VAT Exempt on Rent Collected by Hotel
C049-75-76 No Input Credit of VAT paid on Construction of Building
C045-75-76 VAT on Goods supplied on International and Domestic Flights
C041-75-76 VAT Exemption in Health Service
 
C042-75-76 Dividend Tax After Merger
C043-75-76 VAT on Doctor’s Consultancy Fee
C044-75-76 Effect on VAT and Income Tax due to Deregistration
C040-75-76 TDS and VAT on Repair in Foreign
C086-75-76 Amendment of Submitted Tax Returns
C028-75-76 Tax on Compensation for Land, Land & Building and Private house
C028-75-76 Tax on Compensation for Land, Land & Building and Private house
C029-75-76 Certification of Branches
C027-75-76 VAT on Transportation
C038-75-76 Compulsory Electronic Bill
C038-75-76 Compulsory Electronic Bill
C026-75-76 Payment Source outside Nepal
C025-75-76 Lease Arrangement
C023-75-76 VAT on goods lost on natural calamities like Flood
C024-75-76 TDS and VAT on Use of Optical Fiber
C014-75-76 Regarding electronic invoice software procedure, 2074
C011-75-76 Exchange Rate on Export Sales for VAT
C011-75-76 VAT Invoice on Sales on Foreign Currency
C007-75-76 Income Tax Return of Tax Exempt Entities
 
C007-75-76 Income tax return of tax exempt entity
C008-75-76 Tax Clearance Certificate
No tax on retirement payment accrued till 2058
C121-74-75 Changes by Finance Ordinance, 2075
C638-74-75 House Rent Tax Notice of Kathmandu Metropolis
C073-74-75 Procedure to VAT refund to Exporter of software
C073-74-75 Procedure to VAT refund to Exporter of software
C073-74-75 List of documents to establish an export
C073-74-75 List of documents to establish an export
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
C09-12-12-01-001 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
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
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
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)
C368-74-75 Notice for h6ouse 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
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
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
C12-01-12-2-01 Guthi-schools collecting fees from student are taxable
C09-04-12-3-03 WHT on bandwith payment
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
C08-04-12-1-02 WHT on service by hour etc
C08-04-12-1-02 WHT on service by hour etc
C09-02-12-3-03 Accrual of TDS Liability
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
C08-02-12-2-08 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
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
C03-01-12-1-08 VAT Refund process for Ghee/oil
C07-02-12-1-02 Dairy co-operative is exempt
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
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
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
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
C04-06-12-2-11 Foreign Exam fee is VAT attractive
C04-06-12-2-11 Foreign Exam fee is VAT attractive
C08-02-12-2-02 WHT (TDS) on Foreign Exam fee
C08-02-12-2-02 WHT (TDS) on Foreign Exam fee
C08-02-12-2-02 WHT (TDS) on Foreign Exam fee
C09-05-12-2-02 WHT (TDS) on Retirment payment of GON employees
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
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
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
C03-01-12-1-09 No Refund for clothes supply to GON
C08-04-12-3-01 WHT on repair from foreign party
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
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
C08-02-12-1-01 WHT on Service from VAT exempt business
C08-02-12-1-01 WHT on Service from VAT exempt business
C08-02-12-1-01 WHT on Service from VAT exempt business
C08-02-12-1-02 WHT (TDS) on power transmission service
C08-02-12-1-02 WHT (TDS) on power transmission service
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
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
C08-02-12-2-01 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
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
C04-01-12-2 Building sales is exempt supply
C12-01-12-1-03 WHT (TDS) on Rent to Approved Retirment Fund
C12-01-12-1-03 WHT (TDS) on Rent to Approved Retirment Fund
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
C09-08-12-2-01 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
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
C03-01-12-2-02 Alternative power refund
C12-03-12-3-03 During blockade extension of filing date
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
C08-06-12-2-02 Rent on foreign trade-fare
During blockade extension of filing date
C09-02-12-1-01 Capital gain tax directives
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
C02-01-12-2-02 Procedure for deregistration: major guidelines
C09-02-12-3-01 Attestation of Branch
C07-01-12-2-08 Capital gain on disposal of jointly owned land
C03-01-12-2-01 Refund to small hydro- if they had not issued zero-rated invoice
C08-03-12-1-01 Software license is royalty
C08-03-12-1-01 Software license is royalty
C08-06-12-1-03 Individual service contract is employment
C06-01-12-2-02 Credit on earthquake loss
C12-03-12-3-01 Post-quake extension of filing date
C11-01-12-1-04 Tax on accumulated pension
C04-06-12-1-04 Service charge by Prepaid-taxi is VAT attractive
C04-04-12-1 Inclusive transporation is VAT attractive and independent is exempt
C04-04-12-1 Inclusive transporation is VAT attractive and independent is exempt
C09-02-12-2-03 Transfer to welfare is taxable
C08-02-12-4-02 Guthi-schools collecting fees from student are taxable
C08-02-12-4-02 Guthi-schools collecting fees from student are taxable
C07-01-12-2-04 Advance tax on disposal of land through compulsory acquisition
C12-03-12-4-01 Discount of excisable negative externalities
C09-05-12-1-03 Tax on Ration
C04-01-12-1-05 Service fee to Beema Samiti is exempt supply
C08-01-12-2-03 WHT (TDS) on interest to Guthi
C08-01-12-2-03 WHT (TDS) on interest to Guthi
C08-01-12-2-03 WHT (TDS) on interest to Guthi
C13-01-12-1-03 Educational cess during repatriation
C03-01-12-1-02 Suspension of Refund to Sugar Industry until payment to farmers
C03-01-12-1-02 Suspension of Refund to Sugar Industry until payment to farmers
C09-02-12-3-04 Facilities of Finance Act, 2070
C09-05-12-2-03 WHT (TDS) on Retirment payment of GON employees
C09-05-12-2-03 WHT (TDS) on Retirment payment of GON employees
C05-01-12-3-03 VAT Treatment for residue pina in oil industries
C08-11-12-1-01 Sports prize is not taxable
C12-02-12-2-02 Off setting earlier tax arrears with new year tax payment
C12-02-12-2-02 Off setting earlier tax arrears with new year tax payment
C10-01-12-1-03 Timing of foreign exchange fluctuation
C12-01-12-1-04 Tax concession method
C11-02-12-1-02 First year Cooperative tax and presumptive tax on new municipalities
C04-06-12-2-10 Ground handling charge is VAT attractive
C07-01-12-1-01 Turnover tax excludes tourism fees or other reimbursable to GON
C11-01-12-1-03 Timing of bonus
C02-02-12-1-04 Registraion as Joint Venture
C08-03-12-1-04 Affilliation Fee is royalty for tax
C08-03-12-1-04 Affilliation Fee is royalty for tax
C08-03-12-1-03 Commsion, Sales bonus is not service payment for WHT (TDS)
C08-03-12-1-03 Commsion, Sales bonus is not service payment for WHT (TDS)
C12-02-12-5-05 VAT adjustment letter during refund of dharauti
C12-02-12-5-05 VAT adjustment letter during refund of dharauti
C02-02-12-1-05 Registraion for tax-exemt organisations
C03-01-12-1-05 VAT Refund to Tea Industry
C03-01-12-1-05 VAT Refund to Tea Industry
C08-06-12-1-04 Individual service contract is employment
C03-01-12-1-06 VAT Refund to Clothes Industry
C03-01-12-1-07 VAT Refund to Untensil Industry
C04-01-12-1-04 Satuwa is exempt supply
C02-02-12-1-03 Registraion for fertilizer commission agents
C09-10-12-1-02 Format of Tax Residency Certificate
C12-02-12-5-03 Tax-clerance certificate
C12-02-12-5-03 Tax-clerance certificate
C06-01-12-2-01 Process for Sec.16B
C06-02-12-1-03 Method to release of bank-guarantee
C12-02-12-4-08 VAT Registration for local authority contracts
C12-02-12-4-08 VAT Registration for local authority contracts
C08-06-12-1-01 Additional classes of regular teacher
C08-06-12-1-01 Additional classes of regular teacher
C04-03-12-1-01 Foreign Currency transaction in Nepal is taxable supply
C04-03-12-1-01 Foreign Currency transaction in Nepal is taxable supply
C03-01-12-1-04 No refund against In-coming-call to telecome operator
C03-01-12-1-04 No refund against In-coming-call to telecome operator
C08-02-12-3-01 Not for profit company
C08-02-12-3-01 Not for profit company
C04-03-12-1-03 In-coming-call is not taxable transaction
C04-03-12-1-03 In-coming-call is not taxable transaction
C07-01-12-2-07 Capital gain on settlement with land tenant (mohi)
C12-02-12-5-02 Tax-clerance certificate to Exempt Entity
C12-02-12-5-02 Tax-clerance certificate to Exempt Entity
C08-02-12-2-03 Tax clearance certificate for tax exempt entity
C06-01-12-1-01 Joint VenturePartners of JV are liable for pay tax
C12-02-12-2-01 Joint VenturePartners of JV are liable for pay tax
C13-01-12-1-02 Educational cess during repatriation
C13-01-12-1-02 Educational cess during repatriation
C12-03-12-1-02 Computer billing for VAT unregistered party
C04-01-12-1-06 All the transaction of banks are Exempt supply
C04-06-12-2-08 Dog-food is attractive supply
C04-06-12-2-08 Dog-food is attractive supply
C04-06-12-2-09 Contract for training is VAT attractable
C03-02-12-1-02 Timing of continuous six-months credit
C03-02-12-1-02 Timing of continuous six-months credit
C09-01-12-1-01 Tax exemption is allowed prospectively
C11-02-12-1-01 Tax Rate for cooperative having licence from NRB
C08-02-12-3-03 Not for profit company
C08-02-12-3-03 Not for profit company
C07-01-12-1-02 Capital gain on disposal of shares held by foreign investor
C08-06-12-2-01 WHT on prize to athlets is windfall gain tax
C04-04-12-2-07 Exempt-attractive supply contract is VAT attractive
C08-04-12-2-02 Transport contract is contract
C04-04-12-2-06 Exempt-attractive supply contract is VAT attractive
C08-02-12-2-05 Taxability of NRN Association
C08-02-12-2-05 Taxability of NRN Association
C09-09-12-1-01 No WHT on dividend or interest payment to Mutual Fund
C09-09-12-1-01 No WHT on dividend or interest payment to Mutual Fund
No WHT on interest payment to Mutual Fund
No WHT on interest payment to Mutual Fund
C08-09-12-1-01 No WHT (TDS) on dividend or interest payment to Mutual Fund
C08-09-12-1-01 No WHT (TDS) on dividend or interest payment to Mutual Fund
C08-09-12-1-01 No WHT (TDS) on dividend or interest payment to Mutual Fund
C07-01-12-2-06 Capital gain on disposal of jointly owned land
C07-01-12-2-05 Capital gain on disposal of jointly owned land to one of them
C01-01-12-1-03 Reverse Charging on business construction: Criteria
C07-01-12-2-03 Advance tax on disposal of land through compulsory acquisition
C11-01-12-1-02 Tax on pension
C11-01-12-1-02 Tax on pension
C09-05-12-2-05 WHT (TDS) on pension
C09-05-12-2-05 WHT (TDS) on pension
C08-06-12-1-02 Scholarship to civil servent children is taxable in hand of parent’s income
C08-03-12-1-05 Use of foreign patent, trademarks, brand or similar is Royalty
C08-02-12-2-06 Foreign courier is not taxable
C08-03-12-1-05 Use of foreign patent, trademarks, brand or similar is Royalty
C12-02-12-4-06 Responsibility during change in control of entity
C01-02-12-1-01 Buyers deposits VAT on personal wood purchase
C03-03-12-1-01 VAT Refund on capitalization of bank guarantee aginst importation of raw material
C03-03-12-1-01 VAT Refund on capitalization of bank guarantee aginst importation of raw material
C01-01-12-1-02 Reverse Charging on business construction: main rule
C03-01-12-1-03 VAT Refund to Dairy Industry
C03-01-12-1-03 VAT Refund to Dairy Industry
C08-04-12-2-03 5% WHT on LP Gas transportation
C08-03-12-1-02 WHT on Commission or sales bonus VAT registered party
C04-04-12-2-05 Exempt-attractive supply contract is VAT attractive
C04-04-12-2-05 Exempt-attractive supply contract is VAT attractive
C05-01-12-3-01 Deposit of gas cylinder
C02-01-12-2-01 Deregistration of taxpayer dealing exempt items only
C02-02-12-2-01 Registraion not required for exempt items only
C02-02-12-1-02 Compulsory registration due to import more than ten thousand Rupees.
C11-01-12-1-01 Zero rated tax for incapacitated person etc.
C11-01-12-1-01 Zero rated tax for incapacitated person etc.
C04-04-12-2-04 Exempt-attractive supply contract is VAT attractive
C04-04-12-2-03 Exempt-attractive supply contract is VAT attractive
C08-02-12-3-02 Exemption of not-for-profit company
C08-02-12-3-02 Exemption of not-for-profit company
C09-05-12-2-06 WHT (TDS) on payment of pension
C09-05-12-2-06 WHT (TDS) on payment of pension
C02-02-12-1-01 Compulsory registration due to business import more than ten thousand Rupees
C08-07-12-1-01 No WHT on insurance premium
C08-07-12-1-01 No WHT on insurance premium
C09-02-12-2-02 Balance of bonus to central welfare
C04-04-12-1-01 Hiring vehicles is VAT attractive business
C12-02-12-5-01 Tax-payment certificate
C12-02-12-5-01 Tax-payment certificate
C05-01-12-1-01 No credit in case of Bad-debt on export
C08-12-12-1-01 Write off of bad-debt from export
C09-02-12-3-05 Jurisdiction of LTO
C07-01-12-2-02 Cost for inherent land or building for capital gain
C12-02-12-4-07 PAN registration for foreign nationals
C12-02-12-4-07 PAN registration for foreign nationals
C08-04-12-3-02 Foreign printing is 5% WHT
C04-04-12-2-02 Refrigeration Equipment usable for cold storage is VAT attractive
C04-04-12-2-01 Zip Flyer is taxable supply
C07-01-12-2-01 Advance tax on gain on disposal of land or building is not final tax
C06-02-12-1-02 Method to release bank-guarantee
C09-05-12-2-04 WHT (TDS) on payment of pension
C09-05-12-2-04 WHT (TDS) on payment of pension
C07-02-12-1-01 Interest paid to remote-based members of urban-based cooperative is taxable
C07-02-12-1-01 Interest paid to remote-based members of urban-based cooperative is taxable
C08-01-12-1-01 Interest paid to remote-based members of urban-based cooperative is taxable
C08-01-12-1-01 Interest paid to remote-based members of urban-based cooperative is taxable
C10-01-12-1-05 Payment of Passenger Service Charge
C10-01-12-1-05 Payment of Passenger Service Charge
C12-01-12-2-04 Business wing of municipality is taxable
C12-01-12-2-04 Business wing of municipality is taxable
C02-01-12-1-01 Back-dated deregistration
C02-01-12-1-01 Back-dated deregistration
C04-01-12-1-03 Exempt items in the contract is exempt supply
C08-02-12-4-03 Guthi-schools collecting fees from student are taxable
C08-02-12-4-03 Guthi-schools collecting fees from student are taxable
C12-02-12-4-09 Amendment of errors in reassessment
C12-03-12-1-01 Computer billing for VAT unregistered party
C08-02-12-2-02 Business income of tax exempt entity
C08-02-12-2-02 Business income of tax exempt entity
C08-04-12-1-03 Contract under public procurement
C04-03-12-1-04 VAT on Foreign contract under public procurement
C04-01-12-1-02 Education is exempt
C04-01-12-1-02 Education is exempt
C13-01-12-1-01 VAT of Educational cess
C08-02-12-2-03 WHT on Service Charge to foreign party
C08-02-12-2-03 WHT on Service Charge to foreign party
C09-05-12-2-01 WHT (TDS) on Retirment payment of medical expense
C09-05-12-2-01 WHT (TDS) on Retirment payment of medical expense
C01-01-12-1-01 Reverse Charging on business construction: clubbing rule
C01-01-12-1-01 Reverse Charging on business construction: clubbing rule
C12-02-12-6-01 Source Certificate format
C12-02-12-6-01 Source Certificate format
C12-01-12-1-02 Tax on interest to Approved Retirment Fund
C12-01-12-1-02 Tax on interest to Approved Retirment Fund
C09-01-12-2-04 WHT (TDS) on interest to Approved Retirment Fund
C09-01-12-2-04 WHT (TDS) on interest to Approved Retirment Fund
C09-01-12-2-04 WHT (TDS) on interest to Approved Retirment Fund
C04-01-12-1-01 Ascorbic Acidisexempt supply
C03-01-12-1-01 VAT Refund for Sugar industry
C08-01-12-2-01 Interest tax on Tax-Exempt Organization is 15%
C08-01-12-2-01 Interest tax on Tax-Exempt Organization is 15%
C08-01-12-2-01 Interest tax on Tax-Exempt Organization is 15%
C08-08-12-1-01 Interest tax on Tax-Exempt Organization is 15%
C08-08-12-1-01 Interest tax on Tax-Exempt Organization is 15%
C08-08-12-1-01 Interest tax on Tax-Exempt Organization is 15%
C08-10-12-1-01 Payment to DTA parties is subject to WHT
C06-02-12-1-01 Method to release of bank-guarantee
C07-01-12-1-01 Advance tax on gain on disposal of Listed Securities
C007-65-66 Computation of capital gain for listed securities
C014-01-01 Fees for not maintaining documents under Sec 81
C04-06-12-002-14 L.P gas evolved during compost fertilizer production is taxable
C075-75-76 VAT Invoice on supply of goods imported under tax exemption facility

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