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Sitapaila, Kathmandu, Nepal

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Practical articles on Nepal tax, accounting, employment, investment and regulatory compliance. Each article identifies its sources, applicable period and scope.

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190 articles

Asset Disposals and Capital Gains in Nepal — From Proceeds to Tax Treatment

Income Tax

Commission, Consultancy, Director Fees and Royalties — Withholding Classification

TDS

Construction Contracts in Nepal — Revenue, Retention, VAT and Procurement Controls

Sector & Operational Compliance

Cooperatives in Nepal — Jurisdiction, Reporting, Tax and AML Responsibilities

Income Tax

e-TDS Filing and Credit Matching in Nepal

Start, Register & File

Electronic Tax Payment and Voucher Reconciliation in Nepal

Start, Register & File

Entity and Corporate Income Tax Rates in Nepal — FY 2083/84

Income Tax

Excise in Nepal — Goods, Rates, Licensing and Renewal

VAT & Excise

Excise Records, Stamps, Returns and Assessments — Nepal Control Guide

VAT & Excise

Final and Non-final TDS — Deposits, Certificates and Corrections

TDS

Income Tax in Nepal — A Practical Overview

Income Tax

International Tax in Nepal — Residency, Source, PE and Treaty Sequence

International Tax

Investment Income, Financing Costs and Bad Debts — A Nepal Tax Working

Income Tax

IRD Closure, Refunds and Electronic Billing — Three Separate Procedures

Start, Register & File

PAN and VAT Registration Verification in Nepal

Start, Register & File

Prizes, Windfall Gains and Casino Activity — Nepal Tax and Licensing Distinctions

Income Tax

Tax Prior Decisions, Debt Collection and Recovery — A Nepal Preparation Guide

Start, Register & File

Tax Residency in Nepal — Individuals and Entities

Income Tax

Taxpayer Portal Access, Security and Password Recovery in Nepal

Start, Register & File

Taxpayer Registration and Digital Services in Nepal

Start, Register & File

TDS and Withholding Tax in Nepal — Classification, Credits and Controls

TDS

Transfer Pricing — Functions, Assets, Risks, Methods and Comparables

International Tax

Transfer Pricing Safe Harbour, APA and Review — Finance Act 2083 Changes

International Tax

Treaty Residency, Relief and Mutual Agreement Procedure — Nepal Evidence Sequence

International Tax

VAT Supply Classification — Taxable, Exempt, Zero-rated, Time, Place and Value

VAT & Excise

Hotels, Resorts and Restaurants — Fixed Assets, Repairs and Tax Depreciation

Income Tax

Digital Service Tax (DST) in Nepal

International Tax

E-Commerce Marketplace Tax & Compliance in Nepal

TDS

Online Business Taxation in Nepal

Sector & Operational Compliance

VAT on Nonresident Digital Services in Nepal

VAT & Excise

Company and OCR Compliance in Nepal — Registration to Annual Filing

Companies & Governance

Company Names, Constitutions and Corporate Records — OCR Preparation Guide

Companies & Governance

Employee Benefits in Kind, Loans and Reimbursements — Nepal Payroll Classification

Payroll, Labour & SSF

Employment Classification and Payroll Records in Nepal

Payroll, Labour & SSF

Foreign Company Branches in Nepal — Registration and Continuing Compliance

Companies & Governance

Joint Ventures, Technology Transfer and Branch FX — Approval and Settlement Records

Companies & Governance

Payroll Compliance in Nepal — A Monthly Process for Employers

Payroll, Labour & SSF

Private Company Governance, Minority Rights and Lawful Distributions

Companies & Governance

Public and Non-profit Company Registration in Nepal — Choosing the Legal Form

Companies & Governance

Retirement Funds and Retirement Payments — Contributions, Payouts and Tax Records

Income Tax

Share Succession, Company Security and Merger — Records Before Corporate Restructuring

Companies & Governance

Social Security Fund Benefits and Claims in Nepal

Payroll, Labour & SSF

SSF Beyond Formal Employment — Scheme Selection and Contribution Evidence

Payroll, Labour & SSF

Statutory Bonus in Nepal — Profit Working, Allocation and Distribution

Payroll, Labour & SSF

Workplace Discipline, Harassment, Grievances and Labour Disputes

Payroll, Labour & SSF

AML/CFT/CPF in Nepal — Reporting Entities, Regulators and Customer Controls

AML/CFT & Governance

AML Records, Confidentiality, Training and Independent Review

AML/CFT & Governance

AML Risk Assessment, Enhanced Due Diligence, PEPs and Sanctions

AML/CFT & Governance

Audit Firm Quality Management in Nepal — From Risks to Evidence

Accounting, Audit & Reporting

Audit Opinions, Going Concern, Related Parties and Fraud Risk

Accounting, Audit & Reporting

Auditor Appointment, Independence and Internal or Tax Audit — Choosing the Engagement

Accounting, Audit & Reporting

Customs in Nepal — Import/Export Classification, Value and Tax Calculation

Customs, FX & Investment

Customs Origin, Restrictions and Concessions — Conditions Before the Claim

Customs, FX & Investment

Draft NFRS S1 and S2 — Sustainability Reporting Readiness in Nepal

Accounting, Audit & Reporting

Employee Benefits, Grants and Borrowing Costs — Accounting and Tax Bridges

Accounting, Audit & Reporting

EXIM, HS Classification, Valuation and ASYCUDA — Nepal Customs Preparation

Customs, FX & Investment

Financial Instruments and Accounting for Income Tax — Two Reconciled Workings

Accounting, Audit & Reporting

Financial Reporting Frameworks and NFRS Applicability in Nepal

Accounting, Audit & Reporting

Financial Statement Presentation and Cash Flows — A Nepal Preparation Guide

Accounting, Audit & Reporting

First-time Adoption, Groups and Business Combinations — A Nepal Reporting Map

Accounting, Audit & Reporting

Foreign Equity, Foreign Loans and Export Proceeds — Keeping Nepal Records Distinct

Customs, FX & Investment

Foreign Exchange for Travel, Education and Medical Treatment — A Nepal Evidence Guide

Customs, FX & Investment

Foreign Exchange Rules in Nepal — Circular Selection and Payment Evidence

Customs, FX & Investment

Import Payments and Foreign Service Remittances — Nepal Bank Documentation

Customs, FX & Investment

NAS for Micro Entities in Nepal — Current Eligibility and Preparation

Accounting, Audit & Reporting

NAS for NPOs in Nepal — Restricted Funds, Reporting and Reconciliation

Accounting, Audit & Reporting

NFRS 17 and Insurance Reporting — Contracts, Data and Regulatory Reconciliation

Accounting, Audit & Reporting

NFRS 2024 Transition in Nepal — A Documented Adoption Map

Accounting, Audit & Reporting

NPSAS2021 — Cash-basis Public-sector Reporting in Nepal

Accounting, Audit & Reporting

Passenger Baggage in Nepal — Personal Use, Allowances and Restricted Goods

Customs, FX & Investment

PPE and Inventory Accounting — Registers, Cost and Impairment

Accounting, Audit & Reporting

Related Parties, Provisions and Events After the Reporting Date

Accounting, Audit & Reporting

Revenue and Lease Accounting — Read the Contract Before Posting

Accounting, Audit & Reporting

Review, Compilation, AUP and Other Assurance — Understanding the Report

Accounting, Audit & Reporting

SME Financial Reporting in Nepal — Applicability and a Practical Close

Accounting, Audit & Reporting

Statutory Audit and Audit Readiness in Nepal — Evidence Before the Auditor Arrives

Accounting, Audit & Reporting

Suspicious Transactions and Activities — STR/SAR Assessment and goAML Reporting

AML/CFT & Governance

Temporary Imports, Bonded Warehouses, Drawback and Customs Review

Customs, FX & Investment

Threshold Transaction Reporting in Nepal — Sector Limits and Linked Transactions

AML/CFT & Governance

Social Media, Influencer and Creator Income Taxation in Nepal

Sector & Operational Compliance

Software, Cloud and SaaS Taxation in Nepal

Sector & Operational Compliance

A Practical Source File for Investment, E-Commerce and Intellectual Property

Law, Forms & Tools

Before Using a Tax Calculator: Check the Inputs and the Rule

Law, Forms & Tools

Building a Compliance Calendar That Reflects Your Business

Law, Forms & Tools

Building an AML/CFT Source File for Your Sector

AML/CFT & Governance

Checking Tax Interest, Filing Fees and Company Penalties

Law, Forms & Tools

Checking Treaty Relief and Transfer Pricing Before a Cross-Border Payment

International Tax

Choosing a Financial Reporting Framework and an Audit Source Set

Accounting, Audit & Reporting

Choosing a Return, Checking Clearance and Keeping Filing Evidence

Law, Forms & Tools

Cooperative Savings and Credit — Prudential Records and Member Protection

Sector & Operational Compliance

Education and Healthcare Businesses in Nepal — Legal Form, Supplies and Sector Permissions

Sector & Operational Compliance

Estimating Disposal Gains and the Landed Cost of Imports

Law, Forms & Tools

Finding the Right Company, Labour and Social Security Documents

Law, Forms & Tools

Hotel, Tourism, Travel and Municipal Compliance — Nepal Operating Map

Sector & Operational Compliance

How to Read Nepal’s Tax Laws for the Right Income Year

Law, Forms & Tools

Preparing Advance Tax and Tax Depreciation Workings

Law, Forms & Tools

Public Procurement and Government Contractors — Nepal Bid-to-Payment Records

Sector & Operational Compliance

Reading a Public Procurement Bid Before Preparing Your Offer

Law, Forms & Tools

Real Estate Businesses and Agents in Nepal — Title, Tax, Company and AML Records

Sector & Operational Compliance

Reconciling Payroll, SSF and an Employee’s Final Payment

Law, Forms & Tools

Regulated Finance and Securities Issuers — Nepal Reporting Responsibilities

Sector & Operational Compliance

Researching Import, Customs and Foreign Exchange Requirements

Law, Forms & Tools

Using Tax Decisions, Circulars and Notices Without Losing Their Context

Law, Forms & Tools

Accounting Profit to Taxable Income Reconciliation — Nepal

Sector & Operational Compliance

Administrative Review and Revenue Tribunal Appeal in Nepal — Income Tax Disputes

Start, Register & File

Advance Income Tax Instalments in Nepal — Poush, Chaitra & Ashad

Income Tax

Allowable Business Expenses in Nepal

Income Tax

Annual Compliance for Foreign-Invested Companies in Nepal

Customs, FX & Investment

Annual General Meeting and Annual Return of Companies in Nepal

Companies & Governance

Appointment, Resignation and Change of Directors in Nepal

Companies & Governance

Beneficial Ownership Records and Statutory Disclosure in Nepal

Companies & Governance

Blocked and Partial Input VAT in Nepal

VAT & Excise

Business and Investment Losses in Nepal — Set-off & Carry-forward Guide

Income Tax

Business Income in Nepal — Income Tax Guide

Income Tax

Business Income Tax Concessions in Nepal — Section 11 FY 2083/84

Income Tax

Business Visa and Working Visa in Nepal — Foreign Investor & Employee Guide

Customs, FX & Investment

Capital Gains Tax on Land and Buildings in Nepal — FY 2083/84

Income Tax

Capital Gains Tax on Listed Shares in Nepal — FY 2083/84

Income Tax

Change of Registered Office and Company Objectives in Nepal

Companies & Governance

Company Closure, Deregistration and Liquidation in Nepal

Companies & Governance

Company Registration in Nepal — Process, Documents & CAMIS Guide

Companies & Governance

Conversion of Private and Public Companies in Nepal

Companies & Governance

Cross-border Service, Royalty and Interest Payments from Nepal

International Tax

D-01 and D-02 Small Business Income Tax in Nepal — FY 2083/84

Income Tax

Dividend and Interest Income Tax in Nepal — FY 2083/84

TDS

Dividend and Profit Repatriation from Nepal — Foreign Investor Guide

Customs, FX & Investment

Dividend Distribution by Companies in Nepal

Companies & Governance

Doing Business in Nepal 2026/27 — Complete Guide for Investors and Businesses

Sector & Operational Compliance

Donations and CSR Expenses — Income Tax Deduction in Nepal FY 2083/84

Income Tax

Employment Contracts and Appointment Letters in Nepal

Payroll, Labour & SSF

Employment Income and Taxable Benefits in Nepal

Income Tax

Exempt Income in Nepal — Income Tax Act Section 10

Income Tax

Expenses Not Deductible for Income Tax in Nepal

Sector & Operational Compliance

Foreign Capital Inflow and NRB Recording in Nepal

Sector & Operational Compliance

Foreign Investment Approval in Nepal — DOI, IBN and Automatic Route

Customs, FX & Investment

Foreign Investment Negative List and Ownership Limits in Nepal

Sector & Operational Compliance

Foreign Investor Share Sale and Exit from Nepal

Sector & Operational Compliance

Foreign Loan in Nepal — External Borrowing by Nepalese Companies

Customs, FX & Investment

Foreign Tax Credit in Nepal — Section 71 Guide

Income Tax

Foreign Workers and Labour Permits in Nepal

Payroll, Labour & SSF

FY 2083/84 Individual Income Tax Rates in Nepal

Income Tax

How to Calculate Salary Tax in Nepal — FY 2083/84

Payroll, Labour & SSF

Income Tax Assessment and Reassessment in Nepal — FY 2083/84

Income Tax

Income Tax Records, Late Filing, Interest and Penalties in Nepal

Sector & Operational Compliance

Income Tax Refund in Nepal — 5-Year Claim Period & Procedure

Sector & Operational Compliance

Income Tax Return Filing in Nepal — Form Selection and Preparation

Income Tax

Increase of Share Capital in Nepal — Authorised, Issued & Paid-up Capital

Companies & Governance

Industry Registration in Nepal for Foreign-Invested Businesses

Sector & Operational Compliance

Input VAT Credit in Nepal — Eligibility, Documents & Claim Rules

Sector & Operational Compliance

Labour Supply and Outsourcing in Nepal

Sector & Operational Compliance

Leave Entitlements in Nepal — Labour Act Guide

Payroll, Labour & SSF

Minimum Salary and Wages in Nepal — Current Rates from Shrawan 2082

Payroll, Labour & SSF

Nepal Double Taxation Avoidance Agreements — DTAA Guide

Sector & Operational Compliance

Occupational Safety and Health in Nepal — Employer Compliance Guide

Payroll, Labour & SSF

PAN Registration, Conversion and Changes in Nepal

Start, Register & File

Payroll, Social Security Fund and Labour Audit Compliance in Nepal

Payroll, Labour & SSF

Permanent Establishment in Nepal — When a Foreign Business Becomes Taxable

International Tax

Post-registration Compliance for Companies in Nepal

Companies & Governance

Private Company vs Public Company in Nepal — Key Differences

Sector & Operational Compliance

Share Issue and Allotment in Nepal — Rights Issue, Allotment & OCR Filing

Companies & Governance

Share Transfer in a Nepalese Company — Procedure, Documents & OCR/CAMIS

Companies & Governance

Tax Clearance Certificate in Nepal — Procedure, Documents & Online Verification

Income Tax

Tax Depreciation in Nepal — Rates, Asset Classes & Calculation

Income Tax

Taxation of Non-Residents in Nepal

International Tax

TDS on Rent in Nepal — FY 2083/84

TDS

TDS on Services and Contract Payments in Nepal — FY 2083/84

TDS

TDS Rates in Nepal — FY 2083/84

TDS

Technology Transfer, Royalty and Foreign Technical Fees in Nepal

Customs, FX & Investment

Termination of Employment and Final Settlement in Nepal

Payroll, Labour & SSF

Transfer Pricing in Nepal — Arm's Length, Documentation, Safe Harbour & APA

International Tax

Value Added Tax (VAT) in Nepal — Complete Overview

VAT & Excise

VAT Assessment, Tax Audit and IRD Investigation in Nepal

VAT & Excise

VAT Credit Notes and Debit Notes in Nepal

VAT & Excise

VAT Deregistration in Nepal — Cancellation Procedure & Closing VAT

VAT & Excise

VAT Late Filing, Interest, Additional Fees and Penalties in Nepal

VAT & Excise

VAT on Imports and Exports in Nepal

VAT & Excise

VAT Refund in Nepal — Exporter Refund, Excess Credit & Claim Procedure

VAT & Excise

VAT Registration in Nepal — Thresholds, Mandatory & Voluntary Registration

Start, Register & File

VAT Return Filing and Payment in Nepal

Start, Register & File

VAT Tax Invoice Requirements in Nepal

VAT & Excise

Working Hours and Overtime in Nepal — Labour Act Rules

Payroll, Labour & SSF

Taxation of Hotels, Resorts and Restaurants in Nepal — Framework and Records

Sector & Operational Compliance

Hotels, Resorts and Restaurants — Business Classification and Tax Status

Sector & Operational Compliance

Hospitality Businesses — Corporate Income Tax and Taxable Income

Sector & Operational Compliance

Hotels and Resorts — Basic Income Tax Concessions

Sector & Operational Compliance

Hotels and Resorts — Employment-based Income Tax Concessions

Sector & Operational Compliance

Tourism Businesses — Investment-based Income Tax Concessions

Sector & Operational Compliance

Hospitality Businesses — Selecting and Combining Income Tax Concessions

Sector & Operational Compliance

Hospitality Businesses — Allowable and Non-allowable Expenditure

Sector & Operational Compliance

Hotels Resorts and Restaurants Taxation Payroll SSF and VAT Overview

Sector & Operational Compliance