Topic resources
Income Tax for Cooperatives
Browse the guidance and official references below for Income Tax for Cooperatives. The linked articles explain their coverage and any conditions that need checking for your case.
Official references
- National Cooperative Regulatory Authority — Official website
- Department of Cooperatives
- COPOMIS
- IRD — Income Tax Act 2058, consolidated through Finance Act 2082
- IRD — Finance Act 2083, Gazette publication 2083/03/30
- FIU-Nepal — Reporting-guidelines archive
- IRD — Entity income-tax rates, FY 2083/84
- IRD — VAT Act 2052, consolidated through Finance Act 2082
Check the source and period
Select the fiscal-year edition that applies to your transaction. Keep earlier editions for historical work.
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.