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Knowledge Centre Find guidance for your next business decision or compliance task. Browse by topic, choose the resources relevant to you, or search for a specific question.
Resources for you Individuals Salary, investment income, returns and personal tax. Explore resources → Businesses & Proprietors Registration, business tax, VAT and day-to-day compliance. Explore resources → Companies Company formation, statutory records, reporting and governance. Explore resources → Employers Payroll, withholding, employment duties and social security. Explore resources → NGO/NPO Tax status, reporting, audit and organisational compliance. Explore resources → Accountants & Finance Professionals Standards, technical references and practical working tools. Explore resources →
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Start, Register & File Choose the registration, filing or payment service you need.
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Income Tax Find guidance on income, deductions, rates and tax returns.
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TDS Check payment categories, withholding and reconciliation.
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VAT & Excise Understand registration, invoices, input credit and indirect taxes.
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Companies & Governance Follow company formation, changes, records and statutory reporting.
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Payroll, Labour & SSF Organise employee records, payroll and social security obligations.
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Accounting, Audit & Reporting Choose reporting standards and prepare accounting and audit records.
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Customs, FX & Investment Find import, export, foreign exchange and investment references.
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International Tax Review residency, treaties and cross-border tax considerations.
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AML/CFT & Governance Find guidance on customer checks, reporting and governance.
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Sector & Operational Compliance Browse compliance resources for your industry or organisation.
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Law, Forms & Tools Read legislation, official forms and supporting reference material.
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Featured guide
Input VAT credit in Nepal Understand which purchases qualify, the documents you need and how input VAT reduces the amount payable.
Read the guide → Start with eligibility A VAT invoice supports a claim. Business use and the credit restrictions determine whether the VAT is deductible.
Explore resources A selection of CMA guidance and official resources.
Clear filters Audience All audiences Individuals Businesses & Proprietors Companies Employers NGO/NPO Accountants & Finance Professionals Topic All topics Start, Register & File Income Tax TDS VAT & Excise Companies & Governance Payroll, Labour & SSF Accounting, Audit & Reporting Customs, FX & Investment International Tax AML/CFT & Governance Sector & Operational Compliance Law, Forms & Tools Resource type All content types Article Checklist Guide Law Library Official Reference Practical Note Procedure Rate Tool Tool Reference Guide Income yearAll income year 2023/24 2079/80 2081/82 2082/83 2083/84 2084/85 2090/91 2091/92 Reference statusAll reference status Draft-standard guidance General guidance Historical reference Official source Source authorityAll source authority ASB ASB NAS for NPOs 2018 ASB NFRS 2024 ASB NFRS 2024 adoption notice, issued 2081.06.09 ASB NPSAS 2021 ASB Notices ASB Publications AUASB Accounting Standards Board Nepal Assets (Money) Laundering Prevention Act 2064 Auditing Standards Board C.M. & Associates CIT COPOMIS Companies Act 2063 Current Act/Rules plusolderofficial VA Tguidance Customs Guidance Department of Commerce, Supplies and Consumer Protection Department of Cooperatives Department of Customs Department of Environment Department of Immigration Department of Industry Department of Labour Department of Labour and Occupational Safety Department of Land Management & Archive Department of Printing Department of Revenue Investigation Department of Tourism E-Commerce Act 2081 Excise Rules FCGO FIU-Nepal Financial Intelligence Unit, Nepal Rastra Bank Government of Nepal investment portal ICAN ICAN Targeted Financial Sanctions January 2026 IFRS Foundation IRD IRD Forms and Formats IRD Standard Operating Procedures IRD: Finance Act 2083 IRD: VAT Act, 2052, consolidated through Finance Act 2082 IRD: VAT Rules, 2053, including the twenty-seventh amendment Inland Revenue Department Inland Revenue Department (IRD) Institute of Chartered Accountants of Nepal Invest Nepal Investment Board Nepal Mauritius Revenue Authority Ministry of Labour Ministry of Law NCRA NCRA third-amendment operating standards 2083 NIA NRB National Cooperative Regulatory Authority Nepal Bureau of Standards & Metrology Nepal Gazette Nepal Insurance Authority Nepal Law Commission Nepal Rastra Bank OCR OCR Notices and Guidance OCR legacy company-service login OCR/CAMIS Office of Company Registrar (OCR) Office of Controller of Certification PPMO Public Procurement Monitoring Office Revenue Tribunal Kathmandu SEBON SEBON Regulations SSF SSF contribution law and procedures Securities Board of Nepal Social Security Fund Social Welfare Council Special Economic Zone Authority dolos.gov.np e-GP Portal Available languageAll available language Bilingual English Nepali Source language
Show all resources Open the input VAT credit article or the Inland Revenue Department directly.
Tax and regulatory updates Read notices from the authority responsible for your obligation.
Plan your compliance Use the guidance for your tax registrations, company obligations and workforce. Filing dates depend on the obligation and the applicable period.
Find filing and payment resources → Check the source and period Guidance should identify the law it explains. For older transactions, use the legislation and amendments that applied at the time.
Browse official references → Questions about using these resources Expand all Collapse all
How do I choose a language? Article and resource pages show a language selector when a complete translation is available. Choose English, Nepali or both on those pages. English-only pages have no Nepali option. Firm information and general website labels remain English.
Are official documents translated here? The language choice changes CMA content. Linked official documents retain the language and version published by the issuing authority.
How can I tell what has changed? Articles and resource guides show their latest update date, publisher and update details. Further history will be added when available.
