Topic resources
Branch and Project Office Taxation
Browse the guidance and official references below for Branch and Project Office Taxation. The linked articles explain their coverage and any conditions that need checking for your case.
Official references
- OCR — Companies Act 2063 publication (edition labelled 2081/12/17)
- OCR — Company-administration guidance
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Finance Act 2083, Gazette publication 2083/03/30
- NRB — Foreign Exchange Management Department
- IRD — Entity income-tax rates, FY 2083/84
- Companies Act 2063 — current Ministry consolidation
- OCR — Registration guidance
Check the source and period
Confirm the income year, treaty status and effective date before applying cross-border rules.
Keep the relevant Act, rules, annual amendments and authority notices together. The layout update date is not a new legal review date.
Latest update
- 13 October 2026
Editor: C.M. & Associates
Reviewed the resource directory, its article mapping and source-period guidance. Clarified source labels and public wording where needed. Earlier source-check dates and any stated limitations remain applicable.