Nepal Tax Online Pvt Ltd.

Choose Options

Circulars

FAQs On New Invoice with H.S Code from 2081 Shrawan Onwards
FAQs On New Invoice with H.S Code from 2081 Shrawan Onwards
C2080-81-169 VAT on operation of Tuition/Coaching Classes
C2080-81-169 VAT on operation of Tuition/Coaching Classes
C2080-81-159 Zero Rated VAT on Machinery imported for Project under Bilateral Treaty
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
C2080-81-160 Zero Rated VAT on Machinery imported for Project under Bilateral Treaty
C2080-81-158 TDS on payment of service fee to Non-resident
C2080-81-158 TDS on payment of service fee to Non-resident
C2080-81-153 TDS on Rent of Machinery brought from India
C2080-81-153 TDS on Rent of Machinery brought from India
C2080-81-153 Reverse Vat on Rent of Machinery brought from India
C2080-81-153 Reverse Vat on Rent of Machinery brought from India
C2080-81-143 Bonus share from Share Premium
C2080-81-143 Bonus share from Share Premium
C2080-81-136 Capital Gain Tax on Merger of Colleges
C2080-81-126 Capital Gain Tax on Sale of Land of Guthi
C2080-81-126 Capital Gain Tax on Sale of Land of Guthi
C2080-81-97 VAT on Rent of house owned by Hotel in its surroundings
C2080-81-91 Film Development Fee on 3D glasses provided film halls
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
C2080-81-29 Tax on Rent Income of District Coordination Committee
C2080-81-29 Tax on Rent Income of District Coordination Committee
C2080-81-17 Capital Gain Tax on Merger on Transfer of Property
C2080-81-03 VAT on Aviation Service
C133-2079/80 Capital Gain Tax on Transfer of Property from Pvt. Ltd to Public Ltd.
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
C2079/080-631 Documents to Accompany Contractors' Tax Returns
C72-2079/080 Personal PAN to Minor Citizen
C72-2079/080 Personal PAN to Minor Citizen
C0812079-80 Tax on Payment to member of Cooperatives
C0812079-80 Tax on Payment to member of Cooperatives
C81-2079-80 Tax on Distribution from Patronize Fund of a Cooperative
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)
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
C0432079-80 Income Tax and VAT on Joint Venture having Foreign Partner
C2079-080-48 VAT on supply of Consultancy Services
C2079-080-48 VAT on supply of Consultancy Services
C23-2079/80 Compulsory E-Billing for Additional Taxpayers not mentioned in Public Notice
C23-2079/80 Compulsory E-Billing for Additional Taxpayers not mentioned in Public Notice
C0292079-80 Tax on Education Service Fee
C0292079-80 Tax on Education Service Fee
C28-2079/080 Capital Gain Tax on Transfer of Share to Wife
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
C212079-80 Income, taxable income and other tax liability of a Permanent Establishment
N2079-80 Income, taxable income of a Permanent Establishment
N2079-80 Income, taxable income of a Permanent Establishment
C132079-80 Basic Criteria for Tax Exempt Status
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 Income Tax applicable from 1 Shrawan, 2079
Changes in VAT act Applicable from 1st 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
C2078-079-155 Taxable Value for Advance Tax on Sale of Land & Building by the Banks & FIs
C2078079-85 Tax Clearance Certificate of Cooperatives
C2078079-85 Tax Clearance Certificate of Cooperatives
C2078-079/141 Change in Control when Pvt. Ltd converts into Public Ltd
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.
C2078-79/150 Change in Control when Pvt. Ltd turns to Public Ltd.
C2078/079146 Income Tax and VAT Registration of District Forest Produce Supply Committee
C2078/079146 Income Tax and VAT Registration of District Forest Produce Supply Committee
C2078-79/143 TDS on Deposit
C2078-79/143 TDS on Deposit
C2078-79/141 Capital Gain Tax on Involuntary Disposal of Land & Building
C2078-79/141 Capital Gain Tax on Involuntary Disposal of Land & Building
C2078079-140 Zero Rate VAT on Audit Services
C2078079-140 Zero Rate VAT on Audit Services
N-2078/79 Compulsory Electronic Billing
N-2078/79 Compulsory Electronic Billing
C2078079-76 Compulsory Electronic Billing
C2078079-76 Compulsory Electronic Billing
C0482079-80 VAT on Consultancy Contract
C0482079-80 VAT on Consultancy Contract
C2078-79 /121 Tax on Approved Retirement Payments
C2078-79 /121 Tax on Approved Retirement Payments
C2078-79/118 Taxable Transaction on Supply of Taxable and Exempt Goods and Services together
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
C2078-79/36 TDS on Importation of Service From Foreign
C2078-79/32 TDS on Purchase of Goods from India
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
C2078-78/33 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
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 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
C207807918 Capital Gain Tax on Dispoal of Land
C2078/79-14 Compulsory PAN while filing E-TDS
C2078/079-15 Compulsory PAN For All
C2078/079-15 Compulsory PAN For All
C2089079-10 Tax on Rent Income of Retirement Fund
C2089079-10 Tax on Rent Income of Retirement Fund
C2078/7908 TDS On Payment under Contract
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
C2078/79-02 Withholding Tax on Education Service Fee
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
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
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
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
C2077-78-937 Refund of Capital Gain Tax
C2077/78-09 House Rent Tax at the time of Issuing PAN for Doing Business
C2077/78-09 House Rent Tax at the time of Issuing PAN for Doing Business
C2077-078-97 Change in Control in Demerger
C207707894 Capital Gain on Jointly Held Property ( Land and/or Property)
C-095-2077-078 Corporate Tax on Distributing Bonus Shares from Share Premium Account
C-095-2077-078 Corporate Tax on Distributing Bonus Shares from Share Premium Account
C-232-2077-78 Taxable Income on Mismatch
C040-2077-78 TDS on Payment under Contract
C59-2077/78 Re-Registration in VAT after Deregistration or being Nonfiler
C59-2077/78 Re-Registration in VAT after Deregistration or being Nonfiler
C028-2077-78 TDS on Payment to Indian Party under Contract
C028-2077-78 TDS on Payment to Indian Party under Contract
C026-2077-78 Tax on Interest income during tax holiday period
C026-2077-78 Tax on Interest income during tax holiday period
C272-77-78 Renewal of non-governmental organizations
C272-77-78 Renewal of non-governmental organizations
C022-077-078 TDS on Payment Made to Non-Resident Person from DTTA Country
C202077078 TDS on payment of commission paid to General Sales Agent ( GSA)
C202077078 TDS on payment of commission paid to General Sales Agent ( GSA)
C202077078 TDS on Fees payment for Employee Training conducted outside Nepal
प.सं. २०७७/०८
C202077078 TDS on Fees payment for Employee Training conducted outside Nepal
प.सं. २०७७/०८
C017-2077-78 TDS on payment for Software License Purchase and Related Implementation Services
C017-2077-78 TDS on payment for Software License Purchase and Related Implementation Services
C015-077-078 Tax on Dividend to Shareholder after merger
C015-077-078 Tax on Dividend to Shareholder after merger
C026-77-78-Regarding the arrangement of issuing Personal Permanent Account Number (PPAN) from the automated system-
C2077/78-94 TDS on Service Payment under DTA Treaty with India
C2077/78-94 TDS on Service Payment under DTA Treaty with India
C012-2077-78 Quantification of other facilities provided in connection with vehicle facility to employees
C012-2077-78 Quantification of other facilities provided in connection with vehicle facility to employees
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
C005-2077-78 TDS on Procuring Goods From Foreign Country
C005-2077-78 TDS on Procuring Goods From Foreign Country
C132077078 VAT Invoice in Foreign Currency
C132077078 VAT Invoice in Foreign Currency
C-022077/078 PAN for Person Giving Vehicles on Rent
C-022077/078 PAN for Person Giving Vehicles on Rent
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
C2073/74-132 Withholding Tax on Service Procurement under Contract
C2073/74-132 Withholding Tax on Service Procurement under Contract
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
C2073/074- Business Loss Set off
C2073/074- Business Loss Set off
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 Treatment of overstock
प. संः २०७
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
प. सं. १०३
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
C2064065 Explanation of Fees under Sec 117 (2)
C2064065 Explanation of Fees under Sec 117 (2)
C2063/064 Allowable Deduction on additional Sales Assessed by Tax Officer
C2063/064 Allowable Deduction on additional Sales Assessed by Tax Officer
C2056/057-VAT Credit Claim on Duty Meal Supply to Employees
C2056/057-VAT Credit Claim on Duty Meal Supply to Employees
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

Social Links