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Circulars

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
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
C09-12-12-01-001 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
C09-04-12-003-04 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
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)
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
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
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
C08-02-12-1-02 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
C12-03-12-3-02 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
C08-01-12-2-02 No WHT on interest payment to Mutual Fund
C08-01-12-2-02 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
Computation of capital gain for listed securities
C14-01-01 Fees for not maintaining documents under Sec 81
C04-06-12-002-14 L.P gas evolved during compost fertilizer production is taxable
List of documents to establish an export
List of documents to establish an export

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