Topic guide
Law, Forms & Tools
Verify sources, use forms/checklists and calculate.
Check the authority and edition
Use an official law or regulatory source where available. Read the document title, amendment coverage and effective date before relying on a passage. A current download is not necessarily a consolidated statement of every later amendment, and an older transaction may need an earlier version.
Use forms and calculations for their purpose
Choose a form for the actual taxpayer and task. Keep the submission acknowledgement and supporting evidence. For a calculation, record the assumptions and inputs; a numerical result does not establish legal eligibility. Compare the result with the relevant guide before using it in a filing.
Available articles
- A Practical Source File for Investment, E-Commerce and Intellectual Property
- Before Using a Tax Calculator: Check the Inputs and the Rule
- Building a Compliance Calendar That Reflects Your Business
- Building an AML/CFT Source File for Your Sector
- Checking Tax Interest, Filing Fees and Company Penalties
- Checking Treaty Relief and Transfer Pricing Before a Cross-Border Payment
- Choosing a Financial Reporting Framework and an Audit Source Set
- Choosing a Return, Checking Clearance and Keeping Filing Evidence
- Estimating Disposal Gains and the Landed Cost of Imports
- Finding the Right Company, Labour and Social Security Documents
- How to Read Nepal’s Tax Laws for the Right Income Year
- Preparing Advance Tax and Tax Depreciation Workings
- Reading a Public Procurement Bid Before Preparing Your Offer
- Reconciling Payroll, SSF and an Employee’s Final Payment
- Researching Import, Customs and Foreign Exchange Requirements
- Using Tax Decisions, Circulars and Notices Without Losing Their Context
Official references
- Nepal Law Commission — Legislation directory
Nepal Law Commission
- Tax Acts
IRD
- OCR — Acts and rules directory
Office of Company Registrar (OCR)
- IRD Forms and Formats
Inland Revenue Department (IRD)
- ICAN — Official professional resources
Institute of Chartered Accountants of Nepal
- ASB Publications
Accounting Standards Board Nepal
Browse topic resources
- Knowledge Centre Home
- Individuals
- Businesses & Proprietors
- Companies
- Employers
- NGO/NPO
- Accountants & Finance Professionals
- Latest Tax & Regulatory Updates
- Compliance Calendar
- Calculation guides and tools
- Forms & Checklists
- Official Government & Regulatory Portals
- Finance Act — Current Year & Archive
- Income Tax Act — Current Consolidated Version & Archive
- Income Tax Rules — Current & Archive
- VAT Act & VAT Rules — Current & Archive
- Excise Act & Excise Rules — Current & Archive
- Companies Act, Company Directives & Insolvency Law
- Labour Act, Labour Rules & Labour Audit Standards
- Social Security Act, Rules & SSF Procedures
- Customs Act, Customs Regulations & Tariff Law
- NRB Act / FX Rules / Unified Directives & Circulars
- FITTA, Industrial Enterprises Act & Related Rules
- Nepal Accounting Standards / NFRS Library
- Nepal Standards on Auditing / Ethics / Quality Management
- Tax & Commercial Judicial Decisions / Case Notes
- Official Circulars, Notices, Procedures & Administrative Guidance
- Personal remuneration tax — existing calculator
- TDS rates — decision guide
- SSF contributions — calculation guide
- VAT — calculation guide
- Payroll and net salary — calculation guide
- Advance income tax — working guide
- Tax depreciation — working guide
- Tax interest, fees and penalties — working guide
- OCR fees and penalties — working guide
- Nepal Compliance Calendar
- VAT registration threshold — decision guide
- Tax and filing due dates — reference guide
- BS–AD and fiscal years — reference guide
- Compliance checklist — preparation guide
- Official portal and filing links
- How to Use the Knowledge Centre
- Nepal Compliance Glossary — English and Nepali Terms
- Official Source & Editorial Methodology
- Content Updates, Corrections & Version History Policy
- Transfer Pricing Directive Library
- AML/CFT Law, Rules, Directives and FIU Guidance
- E-Commerce Act, Directive and Electronic Transactions Law
- Public Procurement Law, Regulations and Standard Documents
- Industry, FDI, SEZ and Intellectual Property Law Library
- Tax return forms — selection guide
- Tax clearance verification — official service guide
- Capital gains on shares — working guide
- Capital gains on land and buildings — working guide
- Overtime, leave and final settlement — working guide
- Bonus and gratuity — working guide
- NFRS and NAS applicability — decision guide
- Audit requirements and due dates — decision guide
- Customs landed cost — working guide