jif{ @, c\s !), @)&!

r}t

/fh:j ;+sng !^
k|ltztn] j[l4

Vol 2, Issue 10, April 2015

/fh:j ;lrjf/f ljefusf] lg/LIf0f

sf7df8f}+ . cfly{s jif{

@)&!)&@ kmfu'g d;fGt;Ddsf] /fh:j
;+sngdf ut jif{sf] ;f]xL cjlwsf] t'ngfdf
sl/j !^ k|ltztn] j[l4 ePsf] cfGtl/s
/fh:j ljefudf r}t ( ut] cfof]lht dfl;s
;dLIff sfo{qmddf k|:t't ul/Psf] 5 . cfly{s
jif{ @)&!)&@ sf] kmfu'g dlxgf;Ddsf]
Sector wise Revenue Collection (upto 2071 Falgun)
Target
AchieveCollection
Growth
(Rs
ment
(Rs. bn)
Rate (%)
bn)
(%)

Sector
Income Tax

40.72

42.12

103

18

Rental Income Tax

3.34

1.62

48

14

Interest Income Tax

5.38

4.30

80

Total Income Tax

49.45

48.05

97

16

VAT (domestic)

25.22

24.77

98

18

Excise (domestic)

19.57

18.20

93

12

Education Service Fee

0.34

0.31

92

Health Service Tax

0.32

0.38

119

36

94.90

91.71

97

16

Grand Total

Deficit in collection: Rs 3.19 bn

/fh:j ;+sngsf] nIo ?= ($ cj{ () s/f]8

^# nfv /x]sf]df ?= (! cj{ &! s/f]8 $$
nfv % xhf/ ;+sng eO{ nIosf] t'ngfdf
(& k|ltztsf] k|ult ePsf] 5 . lzif{sut
kdf x]bf{ cfos/ tkm{ ?= $* cj{ $ s/f]8
(* nfv $( xhf/, d"No clej[l4 s/ ?= @$
cj{ &^ s/f]8 (* nfv @% xhf/ / cGtMz'Ns
tkm{ ?= !* cj{ @) s/f]8 @# nfv ^$
xhf/ ;+sng ePsf] 5 .
afsL * k]hdf====

/fh:j ;lrj >L gj/fh e08f/LnfO{ :jfut ug'{x'+b} dxflgb]{zs >L r'8fdl0f zdf{ /
sd{rf/LnfO{ lgb]{zg lbg'x'+b} /fh:j ;lrj >L gj/fh e08f/L

sf7df8f} + . /fh:j ;lrj >L

gj/fh e08f/Ln] cfGtl/s /fh:j ljefusf]
lg/LIf0f e|d0f ug'{ ePsf] 5 . lg/LIf0f
e|d0fkl5 ljefudf s/ k|zf;sx;u
cGtlqm{of sfo{qmdsf] cfof]hgf ul/Psf]
lyof] . sfo{qmddf >L e08f/Ln] nfdf]
;do s/ k|zf;gd} cfkm" sfo{/t /x]sf]n]
o;sf ;jn / b'j{n kIfsf jf/]df cfkm"
hfgsf/ /x]sf] atfpg'eof] . b'O{ bzs
cl3;Dd sDKo"6/sf] dfWodaf6 sfd ug{
olt ;lhnf] xf]nf eGg] sNkgf klg ug{
;lsPsf] lyPg eGg'x'b} 9f lnP/ sfd
ug]{ Tof] cj:yfsf] s/ k|zf;g clxn]
gd'gfsf kdf ljsf; ePsf] hfgsf/L

cfFvLem\ofn

pTs[i6 s/bftfnfO{ cfof]u4f/f g]kfnu~hdf

ljefusf] ;Ddfg
;'emfj ;+sng

k[i7
#

k[i7
^

b'O{ jif{ clw;Ddsf

;a} s/ km5\of}{6
x'G5 M dxt
k[i7
!@

lbg'eof] . ICT df ;'wf/ ug{sf nflu

ljhg]zsf] k|s[ltsf jf/]df klg hfgsf/L
x'gk' g]{ atfpg'xb' } o;nfO{ ;'wfb}{ n}hfg' kg]{
pxfn] atfpg'eof] .
/fh:j k|zf;gsf] 5lj pRr /fVg
lgb]{zg lbg'x'b} sfof{noxn] ;do ;fk]If
nlhsn kdf /fv]sf ;d:of ljefun]
;'lglbg cfu|x ug'{eof] . /fh:j k|zf;gdf
/fd|f] sfd ug]{sf] d"Nof+sg x'g] tyf uNtL
/ ab\df;L ug]{nfO{ ljefun] cg'udg,
d"Nof+sgsf qmddf sf/jfxL ug{ klg
lgb]z
{ g lbg'eof] . ;|ft] ;fwgdf dGqfnosf]
tkm{af6 s'g} sdL x'g glbg] atfpg'x'b} >L
e08f/Ln] sd{rf/LnfO{ ljifout tflnd
lbg ;s] ck]Iff ul/Psf] sfo{ ;Dkfbg x'g]
pxfsf] egfO lyof] .
7"nf] dfqfdf aSof}tf /fVg] s/bftfsf]
klxrfg u/L pgLxsf] ljj/0f dGqfnonfO{
pknJw u/fpg tyf Joj;foLsf] vftfkftf
/f]Ssf u/]/ eP klg jSof}tf ;+sng ug]{
tkm{ nfUg lgb]{zg ;d]t lbg'eof] . ?U0f
ePsf, ;Dks{df gePsf, dl/;s]sfx
Joj;foLx?sf] jf:tljs jSof}tf sfof{no
ut kdf kQf nufpg pxfn] cfu|x
ug'{eof] . jif{e/Ldf ul/Psf] s/ k/LIf0f
nIoeGbf sd ePsf]df s/ k/LIf0fnfO{
cfqmfds kdf n}hfg afsL * k]hdf====

s/ 5nLsf] ;"rgf lbO{ ;r]t gful/ssf] kl/ro lbcf}+ .

;Gb]z

jif{ @, c\s !), @)&! r}t

Vol 2, Issue 10, April 2015

dxflgb]{zssf] ;Gb]z

d' n ' s sf] cy{ t Gq ;+ r fngsf

nflu cfly{s ;|f]t ;fwg k|f0fjfo' Pj+
d]?b08sf] ?kdf /x]sf] x'G5 . d'n'ssf]
;jf{L0f ljsf; / ;fdflhs pQ/bfloTj
kl/k"lt{sf nflu pknJw ;|ft] sf] k|efjsf/L
kl/rfng ckl/xfo{ x'G5 .
cfGtl/s /fh:j ljefun] cfGtl/s
;|f]tsf] kl/rfng u/L ;du| d'n'sdf
ljt/0ffTds Gofo sfod ug'{sf ;fy}
ljsf; lgdf{0fsf nflu cfjZos ;|f]tsf]
Joj:yfkg ug{ cxf]/fq nflu k/]sf]
Joxf]/f ;j}df ljlbt} 5 .
cfos/, d"No clej[l4 s/, cGtMz'Ns,
lzIff ;]jf d"ns / :jf:Yo ;]jf s/x?sf]
k|zf;g u/L ;dfhdf ljt/0ffTds Gofo,
;fdflhs ljsf; / :j:y ahf/ k|lt:kwf{
u/fpg o; ljefusf] e"ldsf cu|0fL /xFb}
cfPsf] 5 . cfh xfdL uxg lhDd]jf/L
af]s/] d'ns
' sf] efUo / eljio lgdf{0f ug{sf
nflu cfjZos kg]{ cfGtl/s ;|ft] sf] kl/rfngdf Psh'6 eP/ nfu]sf 5f}+ . o;sf]
nflu lgwf{l/t ul/Psf] /fh:j ;+sngsf]
nIo xfd|f] Ps dfq uGtJo ag]sf] 5 .
of] nIonfO{ k|fKt ug{sf nflu ;du| s/
k|zf;g cu|ultsf ;fy nflu k/]sf] ;fy} ;f]
;DaGwdf ljefun] ;do ;dodf lgb]z
{ g
/ cg'udg ;d]t ub}{ cfPsf] 5 .
casf] ;do xfd|f ;fd' ljBdfg
# j6f 7"nf r'gf}tL ;fdgf ug]{ ;do
xf] . klxnf], ljut jif{b]lv lhDd]jf/L ;b}{
cfPsf] aSof}tf Joj:yfkg xf] . o;sf]
nflu jSof}tf ePsf s/bftfsf] tYof+s
cBfjlws u/L lgoldt lgu/fgL ug{sf
nflu dftxtsf sfof{nodf lgb]{zg
ul/Psf] 5 . csf]{ tkm{ ljjflbt s/sf]

casf lbgdf s/ k|zf;gdf Jofj;flostfsf] ljsf; u/L k|efjsf/L

9+un] cfGtl/s ;|f]tsf] kl/rfngf/f ;d[4, ;d'Ggt / Gofok"0f{ g]kfn
lgdf{0fsf nflu ;j}n] cfcfkm\gf] :yfgaf6 ;Sbf] of]ubfgdf h'6\g' cfjZos
5 . OdfGbfl/tf, ljZjf; / ;bfrfl/tfsf] k|j4{g eO{ xfdL ;j}df
d'n'ssf] ;d'Ggltsf] nflu ljj]szLn / lhDd]jf/ gful/ssf] st{Jo lgjf{x
ug{ pmhf{ k|fKt xf];\ eGg] sfdgf ;d]t ub{5' .
ljifodf l;h{gf ePsf] aSof}tfsf] xsdf n]vf k/LIf0f u/L sfg'gL kl/kfngf /
s/ km5\of}6{ cfof]u, @)&! u7g eO{ sfo{ ;+:yfut ;'zf;g xfl;n u/fpg ljBdfg
k|f/De ;d]t eO;s]sf] 5 .
dfgj ;|f]t ;fwgsf] pRrtd kl/rfng
bf];|f] xfn ljBdfg s/ ;+/rgf / h?/L /x]sf] 5 . o;sf nflu ;j}sf
k|0ffnLdf /x]sf cGof}ntf Pj+ a]d]nsf] nflu tflnd (Training for All)
cj:yfnfO{ lrg{ pRr:t/Lo s/ k|0ffnL eGg] d"n efjgfsf ;fy ljefun] s]Gb|bl] v
k'g/fjnf]sg cfof]u u7g eO{ sfo{ If]q;Dd j[xb 9+un] tflnd ;~rfng u/L
cf/De u/]sf]df xfn k|ltj]bg k]z ug]{ sd{rf/Lsf] 1fg, ;Lk / Ifdtf clej[l4df
cj:yfdf /x]sf] 5 .
a9f]Q/L Nofpg] clek|fon] sfo{ yfngL
t];f| ,] nfdf] ;do;Dd ljj/0f ga'emfO{ ;d]t ul/;s]sf] 5 .
ggkmfOn/ a:g] s/bftfx?sf] jf:tljs
ctM casf lbgdf s/ k|zf;gdf
tYof+s ;+sng u/L ltgLx?sf] nut cB- Jofj;flostfsf] ljsf; u/L k|efjsf/L
fjlws u/fO{ cfjZos sf/jfxL ug{ lgb]z
{ g 9+un] cfGtl/s ;|ft] sf] kl/rfngf/f ;d[4,
u/] cg';f/ sfo{ cf/De ;d]t e};s]sf] 5 . ;d'Ggt / Gofok"0f{ g]kfn lgdf{0fsf nflu
csf]{ cfos/, d"No clej[l4 s/, cGtMz'Ns, ;j}n] cfcfkm\gf] :yfgaf6 ;Sbf] of]ubfgdf
lzIff ;]jf z'Ns / :jf:Yo ;]jf s/ ;+sng h'6g\ ' cfjZos 5 . OdfGbfl/tf, ljZjf; /
nIo k"/f u/L k|ult xfl;n ug{ sfo{ of]hgf ;bfrfl/tfsf] k|j4{g eO{ xfdL ;j}df d'ns
' sf]
;lxt sfof{nox? nfu]sf 5g\ .
;d'Ggltsf] nflu ljj]szLn / lhDd]jf/
s/ sfg"gsf] kl/kfngfdf a9f]Q/L gful/ssf] st{Jo lgjf{x ug{ pmhf{ k|fKt xf];\
Nofpg s/ n]vfk/LIf0f / cg';GwfgnfO{ eGg] sfdgf ;d]t ub{5' .
If]q ljz]if / ljifoj:t' s]lGb|t u/L sfo{
cfosf] :jo+ 3f]if0fff/f :j]lR5s s/
yfngL ul/Psf] 5 . casf lbgdf s/ ;xeflutf clej[l4 u/L /fHo lgdf{0fdf cfk|zf;g s/bftfd}qL Jojxf/ / ;"rgf cfkm\gf] If]qaf6 lhDd]jf/ eO{ plrt of]ubfg
k|ljlwdf cfwfl/t tYok/s s/ k/LIf0f / ug{ d ;j} s/bftfnfO{ cfu|x ub{5' .
cg';Gwfgsf] dfWodaf6 ;xL / ljjfb/lxt
s/ k|zf;gn] k|bfg ug'{kg]{ ;]jfsf]
s/ lgwf{/0fdf sl6j4 eP/ nfUg' kg]{ u'0f:t/Lotf, s/ k|0ffnLsf] sfo{s'zntf
cj:yf 5 . olt x'bF f x'Fb} klg slx+ st} tyf k|efjsfl/tf clej[l4 tkm{ ;du|
lgotjz sdL sdhf]/L ug]{ / s/ sfg"gsf] xfd|f] k|of; p2t /x]sf]df o;df cem
kl/kfngfdf pbfl;gtf b]vfpg] s/bftf a9L lgvf/tf Nofpg xfdL cem sl6j4
Pj+ s/ k|zf;gdf ;+nUg hgzlQmsf] eP/ nfuL kg]{ xf] . To;}u/L s/ sfg"g
lgu/fgL u/L xb};Ddsf] sf/jfxL ug]{ / gLltsf] s8fOsf ;fy sfof{Gjog ug]{,
s'/fdf ;d]t s/ k|zf;g kl5 gkg]{ Joxf]/f ;"rgf k|ljlwsf] clwstd k|of]uf/f
klg d ;Dj4 ;j}df hfgsf/L u/fpF5' .
ljB'tLo zf;g ;~rfngaf6 s/bftcfkm\gf x/]s lqmofsnfk s/bftf fsf] ;]jfdf ;dlk{t /xL u'0f:t/Lo ;]jf
d}qL / nIo s]lGb|t agfpg d ;du| s/ k|jfxdf ;j}sf] of]ubfg cfjZos x'g]
kl/jf/nfO{ cfJxfg ;d]t ub{5' . s/bftf ePsf]n] To;tkm{ lhDd]jf/ x'g d l;+uf]
lzIff / ;r]tgfdf hf]8 lbO{ lbuf] s/ s/ kl/jf/, s/bftf / cGo ;/f]sf/jfnf
k|0ffnLsf] :yfkgf cfhsf] cfjZostf ;j}df ;fb/ cg'/f]w ub{5' .
;d]t xf] . To;}n] cfufdL lbgdf ;':ki6
r'8fdl0f zdf{
/ j:t'lgi6 cfwf/df tYok/s 9+un] s/ j}zfv, @)&@
dxflgb]{zs
JolQmut cfo x'gn] ] JolQmut :yfoL n]vf gDj/ lncf}+ .

;dfrf/

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

pTs[i6 s/bftfnfO{ ljefusf] ;Ddfg

sf7df8f}+ . cfGtl/s /fh:j ljefun]

r}t # ut] t];f| ] /fli6o s/ lbj; @)&! sf]
pknIodf dftxtsf sfof{nosf tkm{af6
pTs[i6 x'g] s/bftfxnfO{ ;Ddfg u/]sf]
5 . -x]g'{xf];\ tflnsf_ sfo{qmdsf] z'?jft
cfGtl/s /fh:j ljefusf dxflgb]{zs
>L r'8fdl0f zdf{ / g]kfn pBf]u jfl0fHo
dxf;+3sf tTsflng cWoIf >L k|bLk/fh
kf08]n] ;+o'Qm kdf kfg;df aQL afn]/
pb\3f6g ug'{ ePsf] lyof] .
sfo{ q mddf cfGtl/s /fh:j
ljefusf dxflgb]{zs >L r'8fdl0f zdf{n]
s/ k| z f;gdf Joj;foLsf] ;fy{ s
;xeflutf a9]sf]df s/ k|zf;gsf] ck]Iff
k"/f ePsf] atfpg' x'b} s/bftfd}qL s/
k|zf;g, ;d[l4 / ;'zf;g xfd|f] cleofg
eGg] d"n gf/fnfO{ cfbz{ / d"n dGqsf
kdf lnPsf] ljefun] s;/L d'n'snfO{
s/bftfd}qL / ;d[4 agfpg ;lsG5 eg]/
nflu k/]sf] atfpg'eof] .
s/bftfnfO{ s/sf] dfWodaf6
b] z ljsf; / dft[ e " l d lgdf{ 0 f ug] {
cj;/sf kdf e" l dsf lgjf{ x ug] {
;DaGwdf ;r]tgf hufpg h?/L /x]sf]
dxflgb]{zs >L zdf{sf] egfO lyof] .
d'n'ssf] ljsf;, /fHoleq zflGt ;'/Iff,
cdg rog / ;'zf;g sfod ug]{ d'Vo

cfGtl/s /fh:j ljefu cGtu{tsf sfof{noaf6 ;Ddflgt JolQm tyf ;+:yfx

1

cf=/f=sf=
sf&df)*F}+ If]q
g+= 1

sd{rf/L

1= O{Ge]i^d]G^ P)* kmfOgfG; s=ln=

2= Pk]S; sn]h k|f=ln=
*f=O=;'= >L ;'/]z/fh ;fksf]^f

cf=/f=sf=
sf&df)*F}+ If]q
g+= 2

1= g]kfn lwtf]kq ljlgdo ahf/ ln=

sd{rf/L

*f=O=;'= >L b|f])f/fh lg/f}nf

2= g]kfn PS;k|]; kmfOgfG; ln=

3= gjsf/ OG^/g]zgn
1= xf]^n z+s/ k|f=ln=

cf=/f=sf=
sf&df)*F}+ If]q
g+= 3

11

2= l;j]s xl:k^n k|f=ln=

3= uf}td >L ax'p@]ZoLo ;xsf/L ;:+yf ln=
4= lxdfnog OGsfpG^;{ k|f=ln=
5= l*=la= ^<]* sG;g{

12

6= ;'o{rGb| sG:^<S;g sDkgL k|f=ln=

7= ;bf Hof]tL ;dnfo;{
8= ^<f]Osf ^<]*;{ k|f=ln=

sd{rf/L

10

;"rgf k|ljlw clws[t yfg]Zj/ kg]?

13

1= /ftf] a+unf :s"n k|f=ln=

4

cf=/f=sf=nlntk'/ 2= dfg'ifL k|f=ln=

3= ;fOaf d]l*sn ;]G^/

sd{rf/L

gf=;'= ljgf]b rfln;]

14

1= slG^< *]enkd]G^ a}+s ln= ag]kf

5

cf=/f=sf eQmk'/

2= ljsf; ;lh{sn sG;g{ k|f=ln= eQmk'/

3= gljg :^f];{
4= hg;r]tg art tyf )f ;xsf/L ;+:yf ln= rl/sf]^

5= l;Gw' dfs]{l^~ ;Knfo;{

sd{rf/L

sf=;= uf]kfn >]i&

s/bftf ;]jf
sfof{no,
k'tnL;*s

1= k|fO; jf^/ s'k;{ k|f=ln=

sd{rf/L

s/ clws[t u)f]z g]kfn

s/bftf ;]jf
sfof{no,
afg]Zj/

1= *]N^f sf]/ k|f=ln=

sd{rf/L

s/ clws[t ltyf{ lg/f}nf

1= a;'Gwf/f ODkf]^{

s/bftf ;]jf
sfof{no,
aQL;k'tnL

sd{rf/L

s/ clws[t p$jk|;fb e/fO{

s/bftf ;]jf
sfof{no,
rfalxn

1= >L cn vlnh d]l*sn ;]G^/ k|f=ln=

15

sd{rf/L

2= sG;]K^ *]enk;{ k|f=ln=

3= g]zgn a}+ls~ OlG:^Ro'^ ln=

16

3= P; xfO{o/ ;]s]G*]/L :s'n ln=

3= ljgfos sn]h ckm x]Ny ;fOG; k|=ln=

2= cfJxfg ax'p@]ZoLo ;xsf/L ;+:yf ln=

3= >L rfalxn ;]G^<n sDKn]S;
4= *f= cfgGb k|;fb >]i&
sf=;= lifs]z af]xf]/f

Go"g ljhsLs/0f sfo{nfO{ lg?T;flxt u/f}+ .

1= ;xsfnL art tyf )f ;xsf/L ;+:yf ln=

2= kf/fdfp)* sfk]{^ pBf]u k|f=ln=
3= XjfO^ la|h OG^/g]zgn PS:kf]^{ P)* Odkf]{^ k|f=ln=
gf=;'= n'^axfb'/ a'(fyf]sL
1= *f= lg/fsf/dfg >]i&
2= g]kfn nfog jx'p@]ZoLo ;xsf/L ;+:yf ln=
3= skmL Snj k|f=ln=
*f=O=;'= Zofd l/hfn

s/bftf ;]jf
sfof{no, Go"/f]*

1= cfzf art tyf )f ;xsf/L ;+:yf ln=

sd{rf/L

gf=;'= ;'/]z ('+u]n

s/bftf ;]jf
sfof{no, &d]n

1= kf]^fnf u]i^ xfp;

sd{rf/L

gf=;'= s]zjk|;fb l#ld/]

s/bftf ;]jf
sfof{no, ^+ufn

1= b[i^L ^]s k|f=ln=

sd{rf/L
s/bftf ;]jf
sfof{no,
dxf/fhu+h

sd{rf/L

s/ clws[t nlntf !jfnL

2= g]k O{G^/g]zgn k|f=ln=

3= xflb{s jx'p@]ZoLo ;xsf/L ;+:yf ln=

2= ;+emgf ax'd'vL ;xsf/L ;+:yf ln=

3= Pd s]] klAn;;{ P)* l*li^<Jo'^;{

2= lxdfnog dfs]{l^~
3= P*aS; k|f=ln=
1= >L &d]n art tyf )f ;xsf/L ;+:yf ln=
2= >L d]^]l/on ^]:^ k|f=ln=
3= >L lb l:qmg xl:k^n P)* l/;r{ k|f=ln=
gf=;'= bfdf]b/ k|;fb !jfnL
1= xfd|f] ljsf; a}+s

2= b]j]Gb| k|;fb !jfnL

2= ef]hg u[x k|f=ln=

s/bftf ;]jf
sfof{no,
sf]^]Zj/

sd{rf/L
s/bftf ;]jf
sfof{no,
lqk'/]Zj/

sd{rf/L

17

s/bftf ;]jf
sfof{no, afnfh'

2= l;du{ O{G^/g]zgn k|f=ln=

3= lh=Pd= sG:^<S;g k|f=ln=
4= u)f]z s')* sG:^<s;g
5= yf]s|f a|bz{ ;Knfo;{
6 !fg Gof}kfg], w'Gr] 5, /;'jf -s/ cleoGtfsf] kdf_
7 pBf]u jfl)fHo ;+# g'jfsf]^ -s/ ;r]tgf sfo{ u/]sf]_

sd{rf/L

sf=;= &fs'/ k|;fb l/hfn

s/bftf ;]jf
sfof{no, sn+sL

1= sdf{ s]ldsN; sDkgL k|f=ln=

sd{rf/L
s/bftf ;]jf
sfof{no,
18 sfnLdf^L

sd{rf/L
>L &'nf
19
s/bftf sfof{no

hDdf

2= :o"rf^f/ art tyf )f ;xsf/L ;+:yf ln=

3= snf OG^/g]zgn k|f=ln=
s/ clws[t k")f{axfb'/ a/fd
1= sf&df)*f}+ jg{xf^{ Ph's]zg kmfpG*]zg k|f=ln=
2= c}rf] k}+rf] art tyf )f ;xsf/L ;+:yf ln=
3= ;fsf/f] km/d]G^]* lje/]h k|f=ln=
s/ clws[t x]d/fh hf]zL
sd{rf/L >L /ljGb|s[i)f >]i&
sDKo'^/ clws[t

I
TAX

;dfrf/

jif{ @, c\s !), @)&! r}t

Vol 2, Issue 10, April 2015

sfo{qmddf pkl:yt sd{rf/L tyf Joj;foLx?

;|f]t g} s/ ePsf] atfpg'x'b} ;Ddflgt

;j} s/bftf / sd{ r f/Lsf] st{ J o
cem} k|efjsf/L eP/ cl3 a9f];\ eGg]
z'esfdgf lbg'eof] . ljefusf] tkm{af6
Joj;foLnfO{ s'g} ;xof]usf] cfjZostf
eP cfkm"n] ug]{ k|ltj4tf ;d]t JoQm
ug'{eof] .
clxn] s/sf b/xnfO{ 36fP/
bfo/f lj:tf/ ug'{k5{ eg]/ /fHo s/
k|0ffnL ;'wf/df nfu]sf] atfpg'eof] . s/
;xeflutfnfO{ ;/nLs/0f ug{sf nflu s/
k|zf;gn] @)%) ;fnb]lv g} pbf/Ls[t eP/
cl3 a9]sf] hfgsf/L lbg'x'b} bf]xf]/f] s/sf]
df/df k/]sf Joj;foLsf nflu klg ljefun]
;'g'jfO{ ug]{ k|of; u/]sf] atfpg'eof] .
d'n'ssf] s"n hg;+Vofsf] ;f9] $
k|ltzt hgtf s/df ;xeflutf ePsf]
atfpg'x'b} d'n'ssf] s"n u|fx:y pTkfbg
!! k|ltztaf6 !* k|ltztdf k'u]sf]n]
s/ /fh:jsf] lx:;f j[l4 x'b} uPsf] k|i6
kfg'{eof] . s"n ah]6df /fh:jsf] lx:;f
a9\b} uPsf] atfpg'x'b} ljb]zL k/lge{/tf
36\b} uPsf] / cfGtl/s ;|f]t ;fwgsf]
kl/rfngdf j[l4 x'b} uPsfn] d'n'ssf]
cy{tGq ;jn x'b} uPsf] atfpg'eof] .
cGt/f{li6o cEof; cg';f/ g} s/
sfg'gdf kl/dfh{g ub}{ uPsf] atfpg'x'b}
$% lhNnfdf s/ k|zf;gsf] ;+/rgf
gePsfn] s/ k|zf;gnfO{ hg:t/;Dd
k'ofpg' k5{ eg]/ To;nfO{ lj:tf/ ug]{
cleofgdf ljefu nflu k/]sf] hfgsf/L
lbg'eof] .
s/ k|zf;gn] cfw'lgs k|ljlwnfO{

sfo{qmdnfO{ ;Daf]wg ug'{x'+b} dxflgb]{zs zdf{

cjnDag ub}{ uPsf] atfpg'xb' } O k]d0] 6sf]

nflu cfkm"x k|of;/t /x]sf] hfgsf/L
lbg'eof] . s/sf] bfo/fdf gcfO{ sf/f]jf/
ug]{ sfo{ sfg'gL ?kdf b08gLo ePsf]n]
;j} Joj;foLx?nfO{ s/sf] bfo/fdf
cfP/ dfq sf/f]jf/ ug{ cfu|x ug'{x'b}
s/sf] bfo/fdf cfP/ klg ;dodf s/
glt/L jSof}tf /fVg] s/bftfx?sf] nflu
;/sf/n] xfn} s/ km5\of}{6 cfof]u u7g
u/]sf] hfgsf/L lbg'x'b} s/bftfsf] ;fdYo{,
s/bftfsf] jt{ d fg cj:yfnfO{ x] / ] /
cfof]un] lg0f{o ug]{ atfpg'eof] .
s/ k| z f;gn] s/bftfnfO{
s]Gb|ljGb"df /fv]/ Jojxf/ ug'k{ g]{ atfpg'xb' }
cg' u dgsf] z} n L ;' w f/f] G d' v x' g ' k g] {
atfpg'eof] . cfGtl/s /fh:j ljefusf]
tkm{ a f6 OdfGbf/ Joj;foLsf] ;" r L
k|sflzt u/L s/bftfsf] ;Ddfg / slDtdf
% jif{sf nflu p;sf] s/ k/LIf0f gug]{
;x'lnot lbg] tof/Ldf cfkm"x nflu
k/]sf] atfpg'eof] . o;n] s/ k|zf;g /
s/bftfsf] sfo{af]emdf sdL cfpg] pxfsf]
egfO lyof] .

To:t} , s/ km5\ o f} { 6 cfof] u sf

cWoIf >L Pn8L dxtn] s/ km5\of}{6
cfof]u u7g ePsf] hfgsf/L lbg'x'b},
s/sf] k|0ffnLdf ePsf q'l6, Joj;foL
/ s/ k|zf;gaLr ePsf ljjfbxsf]
;dfwfg cfof]un] ug]{ atfpg'eof] .
@)&) ;fn c;f/ d;fGt;Dd ljjflbt
ePsf s/x cfof]usf] sfo{If]q leq kg]{
hfgsf/L lbg'x'b} s/ ;DaGwL aSof}tf
jf Joj;foLsf] h] hlt ;d:of 5g\, tL
cfof]uaf6 ;d:of ;dfwfg x'g] atfpg'xb' }
;xdltaf6} s/ lgwf{/0f x'g] hfgsf/L
lbg'eof] . s/ k|zf;g / Joj;foLaLr
s] slt sf/0fn] ljjflbt eof] / cfufdL
lbgdf s;/L ;dfwfg ug{ ;S5f}+ eg]/
;/sf/nfO{ k|ltj]bg ;d]t cfkm"xn]
a'emfpg] hfgsf/L lbg'eof] .
pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg
cfof]usf cWoIf 8f= kaxfb'/ v8\sfn]
s/bftfnfO{ ;Ddfg ug]{ h'g k/Dk/fsf]
yfngL ul/Psf] 5 . To;n] s/bftfnfO{
pT;flxt agfpg] atfpg'eof] . s/bftf
lzIffnfO{ cem} lj:t[t kdf n}hfg'kg]{
atfpg'x'b} s/ k/LIf0f, s/ lkmtf{ h:tf
sfo{df /fd|f] sfd ug]{sf] s/ lkmtf{ ;lhn}
x'g] atfpg'eof] . ;fdflhs ;'/Iffsf
ljifodf /fHon] hlt a9L nufgL ug{ ;Sof]
s/ ;xeflutf plt g} a9\g] pxfsf] egfO{
lyof] . s/ gLlt, s/ sfg'g, k|zf;lgs
kIf, s/ k|0ffnL, ;'wf/ cflbsf ljifonfO{
s;/L ;jn / ;Ifd agfpg ;lsG5
eg]/ ;/sf/n] s/ k|0ffnL k'g/fjnf]sg
cfof]u u7g u/]sf] atfpg'x'b} s]xL ;'emfj
eP cfof]unfO{ pknJw u/fpg cg'/f]w
ug'{eof] .
cfGtl/s /fh:j ljefusf pk
dxflgb]z
{ s >L /fddl0f b'jf8Ln] ;Ddflgt
x'g] s/bftfn] nugzLn / OdfGbf/ eP/
Joj;fo u/] s } sf/0f pTs[ i 6 ePsf]
hfgsf/L lbg'x'b} s/ k|zf;g bz jif{b]lv
:jo+s/ 3f]if0ffdf cfwfl/t /x]sf] hfgsf/L
lbg'eof] . tkfOxn] lx8]sf] af6f] pTs[i6 /
c?sf] nflu gd"gf agf];\ eGg'x'b} c?nfO{

cj}w dlb/fsf] sf/f]jf/ tyf pkef]u slxNo} gu/f}+ .

;dfrf/

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

dxflgb]{zs >L r'8fdl0f zdf{f/f Joj;foL tyf sd{rf/LnfO{ k'/:s[t ug'{x'b}

klg cfkm\gf] af6f]df lx8\g k|]/0ff lbg'x'g]5

eGg] ljefun] ck]Iff u/]sf] atfpg'eof] .
g]kfn pBf]u jfl0fHo dxf;+3sf
tTsflng cWoIf >L k|bLkh+u kf08]n]
/fHon] ;xL ult lngsf nflu cu|;/
ePsf] atfpg'x'b} /fHo ;+rfngsf nflu
s/ dxTjk"0f{ x'g] hfgsf/L lbg'eof] .
cfGtl/s /fh:j ljefu lqmoflzn / ;Ifd
eP/ cl3 a9\g' kg]{ atfpg'x'b} /fHon]
dxf;+ 3 sf] ;' e mfjnfO{ cjnDag ub} {
uPsf] hfgsf/L lbg'eof] . cGt/f{li6o
:t/df s/df w]/} kl/jt{g cfO;s]sf]n]
s/ k|0ffnLdf Jofks ;'wf/sf] vfrf] /x]sf]
atfpg'eof] . pRr :t/Lo s/ k|0ffnL
k'g/fjnf]sg cfof]uaf6 b]ze/ ;'emfj
;+sng ug]{ sfo{ ePsf]df dxf;+3n]
;sf/fTds kdf lnPsf] / lghL If]qsf]
ljZjf; cfGtl/s /fh:j ljefun]
lng'kg]{ atfpg'eof] . s/bftfd}qL s/
k| z f;gsf] vf r f] /x] s f] atfpg' x ' b }
;Ddflgt s/bftfn] c? a9L lhDd]jf/L
axg ug'{kg]{ cf}+Nofpg'eof] . b]zsf] s'gf
sfKrfdf Joj;foL hGdfpg ;Sg'k5{
eGg' x ' b } ;sf/fTds ;f] r lnP/ cl3
a9f}+, ;kmntf k|fKt ug{ ;lsG5 pxfn]
eGg'eof] . s/ k|zf;g / Joj;foL b'j}sf]
lht eP dfq /fHosf] lht x'g] atfpg'x'b}
@)@@ df ljsfzl;n d'n'sdf :t/f]Gglt

x'gsf nflu s/df k'g/fjnf]sg x'g h?/L

/x]sf] hfgsf/L lbg'eof] .
g]kfn r]Da/ ckm sdz{sf cWoIf
/fh] z sfhL >] i 7n] s/sf] bfo/feGbf
aflx/sf s/bftfnfO{ bfo/fdf Nofpg'
kg]{ atfpg'x'b} cfufdL jif{ ;Ddflgt x'g]
s/bftfxsf] ;+Vof cem} a9\g'k5{ eGg]
pxfsf] egfO lyof] . s/bftf lzIffdf
hf]8 lbg'x'b}, h;n] s/sfg'gsf] kfngf
ul//x]sf] 5 p;sf] nflu /fHon] ;Ddfg
u5{ eGg] ;Gb]z uPsf] atfpg'eof] .
bfo/fdf gcfPsfnfO{ s/ lt/f+} lt/f}+ nfUg]
jftfj/0f agfpg, s/ sfof{ n o /
Joj;foLaLr ;DaGw ;'dw'/ xf];\ eGg]
sfdgf ug'{eof] .
j}+s;{ Pzf]l;P;gsf cWoIf >L
pk]Gb| kf}8]nn] s/bftfnfO{ ;Ddfg ug]{
k/Dk/fn] Joj;fodf pT;fx ylkPsf]
atfpg'x'b} g]kfnsf] s/ k|zf;gsf] eljio
pHjn /x]sf] atfpg'eof] . b]z ljsf;sf
nflu /fHon] vr{ ug'{kg]{ / Tof] /fHon]
s/af6 g} ;+sng ug]{ ePsfn] /fHonfO{
s/ ltg'{ s/bftfsf] bfloTj ePsf] pxfsf]
egfO lyof] .
s/bftf ;]jf sfof{no rfjlxnsf]
tkm{af6 ;Ddflgt ePsf 8f= cfgGbk|;fb
>]i7n] ;Ddflgt eP/ b]z ljsf;sf]
cleofgdf s] x L e" l dsf lgjf{ x ug{

kfPsf]df cfkm" xlif{t ePsf] atfpg'eof] .

cfkm"xsf] dgf]an a9fpg] / pT;fx
yKg] sfd s/ k| z f;gn] u/] s f] n ]
cfufdL lbgdf klg /fHonfO{ s/ lt/]
jfkt cfkm"xsf] eljiosf] ;fdflhs
;' / Iffdf /fHon] ;f] l rlbg' k g] { pxf s f]
egfO lyof] . ;"rgf k|ljlwsf] dfWodaf6
s/ ltg{ ;lhnf] ePsf] hfgsf/L lbg'x'b}
s/nfO{ ;dofg's"n kl/dfh{g ub}{ n}hfg'
kg]{ ljifodf hf]8 lbg' ePsf] lyof] .
ljutdf s/df hfg Joj;foL 8/fpg]
u/] s f] d f clxn] To;df ;' w f/ ePsf]
atfpg'eof] .
k'/:s[t sd{rf/Lsf] tkm{af6 >L
k"0f{axfb'/ anfdLn] s/ k|zf;g ;jn
x'gd
' f k|dv
' s/ clws[t / cfGtl/s /fh:j
ljefusf dxflgb]{zssf] plQs} e"ldsf
/x]sf] atfpg'eof] .
sfo{ q mddf cfGtl/s /fh:j
ljefusf pkdxflgb]z
{ sx >L nIdLk|;fb
ofbj, >L ch'g{ k|;fb kf]v/]n, >L rGb|snf
kf}8n
] , pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg
cfof] u sf ;b:ox >L dfwjk| ; fb
9sfn, ;'bz{g/fh kf08], s/ km5\of{}6
cfof] u sf ;b:o >L pd] z 9sfn /
ljefusf lgb]{zsx / sf7df8f}+l:yt
s/ sfof{nosf k|d'vxsf] pkl:ylt
/x]sf] lyof] .

;dod} s/ lt/L sfg'gL sf/jfxLaf6 arf}+ .

I
TAX

;dfrf/

jif{ @, c\s !), @)&! r}t

Vol 2, Issue 10, April 2015

cfof]uf/f g]kfnu~hdf ;'emfj ;+sng

g]kfnu~hdf cfof]lht sfo{qmddf dxflgb]{zs >L r'8fdl0f zdf{, s/ km5\of}{6 cfof]usf cWoIf >L Pn8L dxt, pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg
cfof]usf cWoIf 8f= ?kaxfb'/ v8\sf nufot cGo kbflwsf/L / k'/:s[t Joj;foL tyf sd{rf/Lx?

sf7df8f}+ . pRr:t/Lo s/ k|0ffnL

k'g/fjnf]sg cfof]u / s/ km:5\of}{6
cfof]un] r}t !# ut] g]kfnuGh pBf]u
jfl0fHo dxf;3+ nufot To; If]qsf
pBf]uL Joj;foL;u ;+oQ
' m ?kdf cGtlqm{of
sfo{qmd u/]sf] 5 . sfo{qmddf cfGtl/s
/fh:j ljefusf dxflgb{]zs >L r'8fdl0f
zdf{n] ljBdfg s/ k|0ffnLdf ;'wf/ ug{
pRr:t/Lo s/ k|0ffnL k'g/jnf]sg cfof]u
u7g ePsf] atfpg'eof] . s/ k|0ffnL ;du|
kdf ;'wf/ ug{sf nflu ;/sf/n] cfof]u
u7g u/]sf] hfgsf/L lbg'x'b} oyf ;dod}
;'emfj pknJw u/fpg cfu|x ug'e
{ of] . s/
k|0ffnLsf s]xL ljifodf kl/dfh{g ug{'kg{]
eP tfklg kl5Nnf] ;dodf w]/} ;'wf/
cfPsf] pxfsf] egfO{ lyof] .
d'ns
' sf] ah]6df Ps bzs cl3
/fh:jaf6 %) k|ltzt lx:;f /x]sf]df Tof]
a9]/ clxn] &) k|ltzt k'Ug'sf] k5fl8
cfGtl/s kdf cfly{s ultljlw a9]sf]
pxfsf] egfO lyof] . Ps bzs cl3 s"n
u|fx:y pTkfbgdf s/sf] lx:;f !!!@
k|ltzt /x]sf]df Tof] a9]/ !(@) k|ltzt
k'Ug' s/bftf / s/ Joj:yfkg lzlIft aGb}
;+st] ePsf] atfpg'eof] . s/sf] b/ 36fpg]
/ bfo/f lj:tf/ ug]{ cleofgdf ;/sf/
cl3 a9]sf] hfgsf/L lbg'x'b} s/bftfn]
u/]sf ck]Iffx s/ k|zf;gn] k"/f ug]{
atfpg'eof] . s"n hg;+Vofsf] ;f+9] $
k|ltzt hgtf dfq} s/sf] bfo/fdf /x]sf]
t/ xfd|f] h:t} c? b]zdf & k|ltztsf]

xf/fxf/Ldf s/bftfx ;xefuL ePsf]n]

/fHon] ;dfg lx;fjn] k|lt:kwf{ ug]{ jftfj/
0f agfOlbg' kg]{ pxfsf] egfO lyof] .
jLn, jLhs, sd d"Nof+sg, unt
ljj/0f / ljj/0f ;dodf ga'emfpg] h:tf
;d:of a9\bf] kdf x'g'n] s/ k|zf;gsf]
lgodgdfly k| Z g lrGx v8f ePsf]
atfpg'xb' } ;/sf/nfO{ ltg'k{ g]{ aSof}tf $*
cj{eGbf dfly /x]sf]df Tof] ;+sng ug{ s/
k|zf;gnfO{ r'gf}lt /x]sf] atfpg'eof] .
o;}u/L ;do ;fk]If s/ sfg'gxdf
;'wf/ ug'k{ g],{ ljB'tLo s/ k|0ffnLsf] ljsf;,
Ok]d]G6, O 6\ofS;];g h:tf ljifonfO{
;Daf]w ug'k{ g]{ r'gf}lt ;d]t ljefu;u /x]sf]
atfpg'eof] . Joj;foLsf] tkm{af6 ;Sg]
a]nfdf s/ ltg]{ / g;Sg] a]nfdf /fHon] x]g{'
kg]{ ;fdflhs ;'/Iffsf ljifodf s/bftfsf]
cfjfh p7\b} cfPsf]n] /fHon] o;sf] k|efjsf/L
9+un] Joj:yfkg ug'k{ g]d{ f hf]8 lbg'eof] .
cgf}krfl/s kdf xfdL ;j} s/bftf xf}+ eGg'xb ' }
;j}n] s/ sfg'gsf] kl/kfngf u/] d'ns
' ;d[4
x'g] atfpg'eof] .
To;} u /L @)^()&) ;Ddsf]
cjlwsf] s/ lgwf{ / 0f @)&! c;f/
d;fGt;Dd e} ;f] pk/ s/bftfn] lrQ
ga'emfO{ cbfnt jf cGo s'g} lgsfodf
ljrf/fwLg /x]sf s/ tyf dx;'n lgwf{/0f
;DaGwL ljifosf] ;Daf]wg ug{ ;/sf/n] s/
km5\of}6{ cfof]u u7g u/]sf] hfgsf/L ;d]t
lbg'eof] . pxfn] hf] ;Ddflgt s/bftf 5,
OdfGbf/ 5, sxL st} unt u/]sf] 5}g

eg] To:tf s/bftfsf] lu|g lni6 tof/

u/L p;sf] lglDt lglZrt ;do;Dd
s/ sfof{non] cg';Gwfg gug]{ ;f]rfOdf
ljefu /x]sf] hfgsf/L lbg'eof] .
pRr :t/Lo s/ k|0ffnL k'g/fjnf]sg
cfof]usf cWoIf 8f= kaxfb'/ v8\sfn]
;+;f/e/L s/ k|0ffnLnfO{ s;/L nfut
36fpg], ;+sngnfO{ s;/L ;xh agfpg],
s/ k|zf;gnfO{ s/bftf d}qL, nufgLd}qL
s;/L agfpg], gLltut, sfg'gL, s/ k|0ffnLsf]
;+/rgfsf] ljifo, tyf cGt/f{li6o cEof; s:tf]
5 To:tf ljifo ;d]tnfO{ cWoog u/]/ !%@)
jif{;Dd k'g/fjnf]sg ug{ gkg]{ u/L cfof]un]
;/sf/nfO{ ;'emfj lbg] hfgsf/L lbg'eof] .
g]kfnsf] ljBdfg s/ k|0ffnL cToGt
/fd|f] ePsf] hfgsf/L lbg'x'b} d'n's ;+3Lo
k|0ffnLdf hfbf, d'n'ssf] s/ k|0ffnL s:tf]
x'G5 eGg] ljifodf k|sfz kfg'{ ePsf] lyof] .
g]kfn ;g\ @)!^ b]lv ;fkm\6fdf k|j]z
u/]kl5 s/sf b/x % k|ltzt eGbf a9L
nufpg gkfOg] tyf sRrf kbfy{x z"Go
b/df k}7f/L ug'{ kg]{ Psflt/ 5 eg] @)@@
;Dddf ljsfzl;n d'n'sdf k|j]z ug{sf
nflu s/df k'g/fjnf]sgsf] cfjZostf
/x]sf] pxfn] cf}+Nofpg' eof] .
s/ km5\of}6{ cfof]usf cWoIf >L
n'DaWj dxtn] ljBdfg s/ k|0ffnLdf ;'wf/sf
nflu k|fKt ePsf ;'emfjx sfof{Gjogaf6
Joj;foLsf] lxt x'g] atfpg'eof] . ;/sf/n]
ljjflbt s/ ;+sngsf nflu s/ km5\of}6{
cfof]u u7g u/]sf] hfgsf/L lbg'eof] .

s/bftfd}qL s/ k|zf;g ;d[l4 / ;'zf;g xfd|f] cleofg

www.ird.gov.np

;dfrf/
cfof]u cGtu{t cfly{s jif{ @)^()&)
;Ddsf] cjlwsf] s/ lgwf{/0f tyf dx;"n
lgwf{/0f @)&! c;f/ d;fGt;Dd e} ;f]
pk/ s/bftfn] lrQ ga'emfO{ cbfnt jf
cGo s'g} lgsfodf ljrf/fwLg /x]sf s/
tyf dx;"n lgwf{/0f ;DaGwL ljifo cfof]un]
x]g{] atfpg'eof] . cfof]u k"0f{ clwsf/ k|fKt
ePsfn] OdfGbf/Lk"js
{ lgikIf 9+un] sfd
ug]{ k|ltj4tf JoQm ug'e
{ of] .
pBf]u jfl0fHo ;+3 g]kfnu~hsf
cWoIf s[i0fk|;fb >]i7n] s/ k|zf;gdf
Jojxfl/s sl7gfO{ x lgs} ePsf]
atfpg'x'b} /fHosf] gLlt lgodnfO{ s;/L
;/nLs[t agfpg ;lsG5 eGg] tkm{ ;f]Rg'
kg]{ tyf Joj;foLsf] ;]jf ;'ljwfdf ;xh
x'g'kg]{ pxfsf] egfO lyof] .
pRr:t/Lo s/ k|0ffnL k'g/fjnf]sg
cfof]usf ;b:o >L dfwj 9sfnn] d'n's
PsfTds k|0ffnLaf6 ;+3fTds k|0ffnLdf
k|j]z ug{ nfu]sf] cj:yfdf casf] s/sf]
;+/rgf s:tf] x'g] eGg] ljifodf b]zJofkL
kdf cfof] u n] ;' e mfjx ;+ s ng
ul//x]sf] atfpg'eof] . s/ sfg'gdf s]
s:tf kl/jt{g cfjZos 5g\, P]g, sfg'g,
gLltut s] ;d:of 5 eg]/ ;'emfj ;+sng
ub}{ cfPsf] atfpg'eof] .
g]kfn pBf]u jfl0fHo dxf;+3sf
s] G b| L o k| l tlglw >L lbg] z >] i 7n]
Joj;foLnfO{ sfg' g L lx;fjn] s:tf]
Jojwfg ePsf] 5 . gLltut s] ;'wf/sf]
vfrf] 5 ;'emfj pknJw u/fpg cfu|x
ug'{eof] . s/nfO{ ;/n / kf/bzL{ agfpg
pBf]u jfl0fHo dxf;+3n] ;w} ;sf/fTds
e"ldsf lgjf{x ub}{ cfPsf] atfpg'x'b} s'g}
;'emfj eP lhNnf pBf]u jfl0fHo ;+3 x'b}
s]Gb|df k7fpg lgb]{zg lbg'eof] .
sfo{ q mddf dWoklZrd If] q sf
Joj;foLn] d"No clej[l4 s/, cfos/, eG;f/
s/ Pj+ cGtMz'Nsdf kl/dfh{g ug{ cfu|x
u/] . dWoklZrd If]qsf pBf]u jfl0fHo ;sf
cWoIfxn] = @) nfvsf] y|;] xf]N8 a9fP/ =
! s/f]8;Dd k'ofpg dfu u/]sf lyP .
cfof]unfO{ ;'emfj lbb} g]kfn pBf]u
jfl0fHo dxf; dWoklZrd If]qLo cWoIf
>L kbdaxfb'/ zfxLn] s/sf w]/} ljifodf

s/ a'n]l6g
Tax Bulletin

dxflgb]{zs zdf{f/f sfof{no ejgsf] lznfGof;

sf7df8f}+ . cfGtl/s /fh:j ljefusf
dxflgb]z
{ s >L r'8fdl0f zdf{n] r}t !#
ut] z'qmjf/ cfGtl/s /fh:j sfof{no,
g] k fnu~hsf] gof
aGg nfu]sf] ejgsf]
lznfGof; ug'{ ePsf]
5 . dxflgb] { z s
>L zdf{n] sfof{no
k| f + u 0fdf cfof] l ht
sfo{ q mddf ;' l jwf
;DkGg ;+/rgfdf aGg
nfu]sf] gof ejgaf6
sd{rf/L / Joj;foLn] ;xh kdf ;'ljwf
lng ;Sg] atfpg'eof] . cfGtl/s /fh:j
sfof{nosf] kl/;/df aGg] ejg pBf]uL,
Joj;foL, ;Dk"0f{ s/bftfsf] ejg ePsf]df
awfO{ tyf z'esfdgf ;d]t lbg'eof] .
cfGtl/s /fh:j sfof{no
g]kfnu~hsf k|d'v s/ clws[t >L hLjg
af:sf]6fn] em08} !) lhNnfdf k|zf;g ub}{
cfPsf] o; sfof{no cGtu{t s/bftf ;]jf
sfof{no h'Dnf, ;'vt{] ;d]t /x]sf]n] ;dod}
ejg lgdf{0f u/L ;]jfu|fxLnfO{ ;'ljwf lbg]
k|ltj4tf JoQm ug'{ ePsf] lyof] .
gful/s ;dfhsf tkm{ a f6 >L
gd:sf/ ;fxn] ef}lts ;'wf/b]lv k|zf;lgs

;'wf/df tTsflng k|d'v s/ clws[t

r'8fdl0f zdf{n] yfNg' ePsf] cleofgnfO{
em08} ;f9] kfr s/f]8sf] nufgLdf ;DkGg

pBdL Joj;foLsf] c;dembf/L /x]sf]

atfpg'eof] . cfof]un] Joj;foLsf] dfu
;Daf]wg x'g] u/L s/ gLltdf kl/dfh{g
ug'{kg]{ ljifodf ;'emfj lbg'kg]{ pxfsf]
egfO lyof] . pxfn] kfl/jfl/s s/sf]
bfo/f = # nfvb]lv a9fP/ = % nfv
k'ofpg'kg{] / Joj;foLsf nflu ;d:of
ag]sf] 3/axfn s/ 3/wgLaf6 c;'Ng'kg{]
atfpg'eof] .
g]kfnu~h pBf]u jfl0fHo ;n]
Joj;foL;u 5nkmn u/L tof/ kf/]sf]
;'emfj k]z ub{} k|jQmf ;~ho yfkfn]
ljBdfg s/ k|0ffnLcGtu{t /x]sf cfos/,
d"No clej[l4 s/, cGtMz'Ns, eG;f/, lzIff
;]jf s/, :jf:Yo ;]jf s/, kmd{ btf{ gjLs/
0f z'Ns;DaGwL ag]sf gLltlgod kl/dfh{g
ug{ cfjZos /x]sf] atfpg'eof] .

sfo{ q mddf ;' e mfj lb b } pBf] u

jfl0fHo ;sf cWoIf Pj+ kbflwsf/L,
Joj;foLxn] clxn] cfPsf] jfl0fHo gLltn]
w]/} df/df k/]sf] u'gf;f] u/] . dWoklZrd
If]qdf kg{] ef/t;usf] ;Ldf gfsfdf /x]sf]
g]kfnu~h, alb{ofsf] u'nl/of, /fhfk'/ /
bfsf] s}nfjf; eG;f/ gfsfdf s8fO
ug{k' g{] pgLxsf] dfu lyof] . eG;f/ gfsf
s8fO gx'bf ;Ldf hf]l8Psf g]kfnL ahf/
df/df k/]sf] Joj;foLxn] atfP .
o;}aLr cfly{s jif{ @)^(&) df
s/df pRrtd ;xeflutf hgfpg] ljleGg
If]qsf ( s/bftfnfO{ ;Ddfg ;d]t ul/Psf]
lyof] . cfGtl/s /fh:j sfof{no g]kfnu~hn]
/fli6o s/ lbj; @)&! sf] cj;/df pTs[i6
s/bftf 3f]if0ff u/]sf ( hgfnfO{ sb/kq,
bf];Nnfn] ;Ddfg u/]sf] xf] .

x'g nfu]sf] ;f] ejgn] cem} a9L ;]jf lbg]

atfpg' eof] .
pBf]u jfl0fHo dxf;+3 g]kfnu~hsf
cWoIf >L s[i0fdf]xg >]i7n] gof aGg]
ejgaf6 lxhf]sf lbgdf eGbf ;]jf lj:tf/
x'g5
] , Joj;foLnfO{ ;]jf ;'ljwf /fd|f] x'g5
]
eGg'xb' } ;dod} ;DkGg ug{ z'esfdgf klg
lbg'eof] . sfo{qmddf pRr:t/Lo s/ k|0ffnL
k'g/fjnf]sg cfof]usf cWoIf 8f= kaxfb'/
v8\sf, ;b:ox >L dfwj 9sfn, >L ;'bz{g
/fh kf08], s/ km5\of}6{ cfof]usf cWoIf, >L
Pn8L dxt, >L pd]z 9sfn, g]kfn pBf]u
jfl0fHo dxf;+3sf k|ltlglw >L lbg]z >]i7
nufotsf] pkl:ylt /x]sf] lyof] .

Go"g ljhsLs/0f sfo{nfO{ lg?T;flxt u/f}+ .

I
TAX

;dfrf/

jif{ @, c\s !), @)&! r}t

! k]hsf] af+sL===

! k]hsf] af+sL===
pxfsf] lgb]{zg lyof] . e'QmfgLdf s/ sL gug]{ / u/]/ klg
ga'emfpg] xf]6n, /]:6'/f, kf6L{ Kofn];, :s'n, sn]h, c:ktfnsf]
klxrfg ug{{' kg]{ atfpg'xb' } s/bftfsf] ;d:ofnfO{ ;'lglbg cfu|x
;d]t ug'{eof] .
cy{ dGqfnosf ;x;lrj >L nId0f cof{nn] s/bftf lzIffsf]
nflu nlIft ;d"x klxrfg u/]/ dfq ;~rfng ug{ ;s] pknlJw x'g]
atfpg'xb' } cfGtl/s /fh:j ljefun] ;~rfng u/]sf] sn ;]G6/nfO{
;'ljwf ;DkGg / s/bftfsf s'g} klg ;d:ofsf] t'?Gt ;dfwfg ug]{
lsl;dn] bIf hgzlQm /fv]/ ;+~rfng ug{ lgb]z
{ g lbg'eof] .
cfGtl/s /fh:j ljefusf dxflgb]{zs >L r'8fdl0f
zdf{ n ] /fh:j ;lrj >L gj/fh e08f/L nufot cy{
dGqfnosf] l6dnfO{ :jfut ug'{x'b} ;kmn sfo{sfnsf] nflu
;lrj e08f/LnfO{ awfO{ lbg' e of] . ljefudf cfof] l ht
cGtlqm{of sfo{qmddf sfo{kq k|:t't ug'{x'b} dxflgb]{zs >L
zdf{n] xfn;Ddsf] /fh:j ;+sngsf] ;dLIff ub}{ xfn ;~rfng
ul/Psf dxTjk"0f{ ljifoj:t'sf] jf/]df k|i6 kfg'{ ePsf] lyof] .
cgf}krfl/s If]qdf #%$) k|ltzt s/bftf s/sf] bfo/f eGbf
aflx/ /x]sf] hfgsf/L lbg'x'b} eG;f/ nufotsf sfof{no;u

sfo{qmddf pkl:yt s/ k|zf;gsf sd{rf/Lx?

s/bftfsf] ljifodf ;"rgf cfbfg k|bfg ug{ ;s] s/ r'xfj6

lgoGq0f x'g] pxfsf] egfO lyof] . l8lh6n Osf]gf]dL a9\b}
uPsf] ;Gbe{df o;nfO{ s;/L bfo/fdf Nofpg] eGg] r'gf}lt
ljefu;u /x]sf] atfpg'eof] .
;fj{hlgs vr{ sd ePsf sf/0f cfly{s sf/f]jf/ sd
x'b} uPsf] atfpg'x'b} kmfu'g;Ddsf] /fh:j ;+sngsf] j[l4b/ !*
k|ltzt /x]sf] / s"n nIosf] (& k|ltzt /fh:j ;+sng ePsf]
hfgsf/L lbg'eof] .
dxflgb]z
{ s >L zdf{n] ;xeflutfd"ns k|zf;gdf cufl8
a9]sf] ljefu cfGtl/s kdf ePsf sdL sdhf]/L ;dLIff u/]/
tf]lsPsf] nIo eGbf dfly hfg] k|ltj4tf ;d]t JoQm ug'e
{ of] .
cfGtl/s /fh:j ljefusf pkdxflgb]{zs >L /fddl0f
b'jf8Ln] cGtMz'NsnfUg] pBf]uxdf tflnd ljgfsf sd{rf/L
v6fpg gx'g] atfpg'x'b} rf}lj;} 306f Pp6} sd{rf/L v6fpbf
kl/0ffd ;sf/fTds gcfpg] atfpg'eof] .
sfo{qmddf pkl:yt sd{rf/Lx?n] cfcfkm\gf] zfvfdf ePsf
sfd sf/jfxLsf] ;+IfLKt ?kdf hfgsf/L u/fpg' ePsf] lyof] .
sfo{qmddf cfGtl/s /fh:j ljefusf pkdxflgb]{zsx
>L ch'{gk|;fb kf]v|]n, >L rGb|snf kf}8]n, nIdLk|;fb ofbj,
cy{dGqfnosf pk;lrjx r08Lk|;fb l3ld/], >L wlg/fd zdf{
nufotsf] pkl:ylt /x]sf] lyof] .

Vol 2, Issue 10, April 2015

;f] /sd nIosf] t'ngfdf cfos/ tkm{ (& k|ltzt, d"Noclej[l4 s/

tkm{ (* k|ltzt / cGtz'Ns tkm{ (# k|ltzt xf] . To;}u/L lzIff ;]jf
z'Ns / :jf:Yo ;]jf s/ qmdzM ?= #! s/f]8 !% nfv (* xhf/ / ?=
#* s/f]8 $ nfv ^( xhf/ ;+sng ePsf] 5 . lzIff ;]jf z'Ns tkm{
nIosf] t'ngfdf (@ k|ltzt / :jf:Yo;]jf s/ tkm{ nIosf] t'ngfdf !!(
k|ltzt ;+sng ePsf] 5 . ut jif{sf] t'ngfdf cfos/ tkm{sf] j[l4b/
!^ k|ltzt, d"No clej[l4 s/ tkm{sf] j[l4b/ !* k|ltzt, cGtz'Nstkm{
j[l4b/ !@ k|ltzt, :jf:Yo ;]jf s/ tkm{sf] j[l4b/ #^ k|ltzt / lzIff
;]jf z'Ns tkm{sf] j[l4b/ % k|ltzt /x]sf] hgfOPsf] 5 .
dfl;s ;ldIff sfo{qmddf dxflgb]z
{ s >L r'8fdl0f zdf{n]
sf7df8f}+ pkTosf leqsf ;j} cfGtl/s /fh:j sfof{nosf k|dv
' xnfO{
lgb]z
{ g lbg' ePsf] lyof] . aSof}tf afsL /fv]sf s/bftfxnfO{ lgoldt
kdf sf/jfxL ug{ lgb]z
{ g lbg'xb' } @)^()&) ;Ddsf] cjlwsf] s/
lgwf{/0f @)&! c;f/ d;fGt;Dd e} ;f] pk/ s/bftfn] lrQ ga'emfO{
cbfnt jf cGo s'g} lgsfodf ljrf/fwLg /x]sf s/ tyf dx;'n lgwf{/0f
;DaGwL ljjfb 6'u+ f] nufpg s/ km5\of}6{ cfof]u u7g ePsf] hfgsf/L
u/fOlbg klg cfu|x ug'e{ of] . dxflgb]z
{ s zdf{n] ljutdf gSsnL d"No
clej[l4 s/ ljhs k|s/0fdf 5gf}6 e} k/LIf0f tyf cg';Gwfg ubf{
gSsnL ljhs k|of]u u/L s/ 5nL u/]sf] k'li6 eO{ s/ lgwf{/0f ePsf
ljifo cfof]usf] sfo{If]q cGtu{t gkg]{ klg :ki6 kfg'e{ of] . ;du| /fli6o
nIo xfl;n ug{sf nflu ljefun] h:tf] ;'s} ;xof]u ug]{ k|ltj4tf JoQm
ug'e{ of] . sfof{no k|dv
' nfO{ lhDd]jf/ / a:t'lgi7 9+un] sfo{ ;Dkfbg ug{
lgb]z
{ g lbg'xb' } r}q dlxgfnfO{ s]Gb| ljGb"df /fv]/ s/bftfsf] sf/f]jf/sf]
k|sl[ t, ljutsf] cfo ljj/0f h:tf ljifonfO{ x]/L ;+sngdf hf]8 lbg
lgb]z
{ g lbg'eof] . ahf/ cg'udg ;':t ePsfn] To;nfO{ lg/Gt/tf lbg
lgb]z
{ g lbg' x'b } s/sf] bfo/fdf gcfPsf s/bftfnfO{ bfo/fdf Nofpg
tyf aLn ljhs lng] lbg] k|jl[ Qsf ljifo ;d]t x]g{ lgb]z
{ g lbg'eof] .
s/ k/LIf0f / cg';Gwfg h:tf ljifonfO{ lg/Gt/tf lbg tyf a]?h'
km5\of}6{ ug{ s'g} ;d:of eP ljefun] ;xof]u ug]{ atfpg'eof] . cfly{s
jif{ ;lsg # dlxgf dfq} afsL ePsfn] cltl/Qm ;dosf] ;b'kof]u u/L
nIo k|fKt ug{ dxflgb]z
{ s zdf{n] lgb]z
{ g lbg'eof] .
pkdxflgb]{zs >L /fddl0f b'jf8Ln] v]tdf wfg gkmNg'df
uf]8d]n, dnhn, x]/rfx sd eP h:t} /fh:j ;+sngdf nIo xfl;n
ug{sf nflu s/ k|zf;gaf6 cg'udg, s/ k/LIf0f, cg';Gwfg h:tf
ljifonfO{ ltj| kdf cufl8 a9fpg lgb]{zg lbg'eof] .
To;}u/L pkdxflgb]z
{ s >L ch'g{ k|;fb kf]vn]| n] nIo k|fKt
ug{sf nflu s'g ljlw k|of]u ubf{ x'g] eGg] ljifodf s/ k|zf;sx of]Uo
/x]sf] atfpg'xb' } sxf sxf ;d:of 5g\, tL ;d:of ljefudf /fVg lgb]z
{ g
lbg'eof] . ljefun] k"/f ug{ g;Sg] s'g} gLltut ;d:of eP cfkm"xn]
dGqfnodf /fVg] pxfsf] egfO lyof] . sfo{ of]hgf agfP/ cl3 a9] ljefun]
;xof]u ug]{ atfpg'xb ' } ;fwg;|ft] , hgzlQm, jfx\o s'g} klg ;xof]u rflxPsf]
v08df ah]6sf] ;+3f/df /x]sfn] ;d:ofx /fVg lgb]z
{ g lbg'eof] .
To;}u/L pkdxflgb]z
{ s >L rGb|snf kf}8n
] n] w]/} h;f] nIo
k"/f gx'g'df Joj;flos sfo{ Ifdtfsf] cefj /x]sf] eGg'x'b} sfo{ut
nIo k"/f ug{ Joj;flos bIftf j[l4 tkm{ nfUg' kg]{ atfpg'eof] .
;fy} /fh:j nIo k"/f ug{ Joj;flos sfo{ of]hgf ;lxt cl3 a9\g
/ s/ k/LIf0f tyf cg';Gwfgsf] u'0ffTds j[l4df hf]8 lbg ;s]
nIo xfl;n x'g] pxfsf] egfO lyof] .
pkl:yt k|dv
' s/ clws[txn] Aofh b/ 36\b} hfg'n]
Aofh cfo zLif{sdf c;'nL Go"g /x]sf], ;fj{hlgs vr{ sd x'gn
' ] klg
d"=c=s/ c;'nL Go"g /x]sf] h:tf ljifosf] p7fg u/]sf lyP .

cj}w dlb/fsf] sf/f]jf/ tyf pkef]u slxNo} gu/f}+ .

xflh/L hjfkm + ;dfrf/

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

0f Joj;foLsf dfu pk/ ;'g'jfO{

;dli6ut cfly{s kl/;"rs (Macro conomics lgdf{sf7df8f}
+ . cfGtl/s /fh:j ljefusf dxflgb]z
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Fundamentals) ;DaGwL ;fdfGo 1fgx? cfof]udfkm{t\ lgdf{0f Joj;foLsf] ;d:of ;dfwfg sug{g]

k|:t'tLM o'Qmk|;fb ;'j]bL

zfvf clws[t cfGtl/s /fh:j ljefu atfpg' ePsf] 5 . g]kfn lgdf{0f Joj;foL dxf;+3n] r}t
!) ut] /fhwfgLdf cfof]hgf u/]sf] 5nkmn sfo{qmddf
{ s >L zdf{n] cfkm\gf ;d:of cfof]unfO{ l56f]
!= g]kfndf jflif{s cf}ift /f]huf/L j[l4b/ slt /x]sf] 5 < @=( k|ltzt dxflgb]z
{ of] .
@= s"n ufx{:y pTkfbgdf /fh:jsf] of]ubfg slt /x]sf] 5 < !*=% k|ltzt cjut u/fpg lgdf{0f Joj;foLnfO{ cfu|x ug'e
#= cfly{s jif{ @)&))&! df s"n /fh:jdf cfGtl/s /fh:jsf] of]ubfg k"jf{wf/ ljsf;df lgdf{0f Joj;foLsf] e"ldsfdf}hb' f s/ /
slt k|ltzt /x]sf] lyof] <
#(=$ k|ltzt /fh:j;DaGwL ;d:of ;dfwfg ljifos 5nkmn sfo{qmddf
$= cfly{s jif{ @)&))&! df s"n /fh:jdf cfos/sf] of]ubfg slt
k|ltzt /x]sf] lyof] <
@% k|ltzt
%= cfly{s jif{ @)&))&! df s"n /fh:jdf d"No clej[l4 s/sf] of]ubfg
slt k|ltzt /x]sf] lyof] <
#@ k|ltzt
^= cfly{s jif{ @)&))&! df s'n /fh:jdf eG;f/ dxz'nsf] of]ubfg
slt k|ltzt /x]sf] lyof] <
@@ k|ltzt
&= cfly{s jif{ @)&))&! df s"n /fh:jdf cGtz'Nssf] of]ubfg slt
k|ltzt /x]sf] lyof] <
!% k|ltzt
*= cfly{s jif{ @)&))&! df s"n /fh:jdf lzIff ;]jf z'Nssf] of]ubfg
slt k|ltzt /x]sf] lyof] <
! k|ltzt
(= cfly{s jif{ @)&))&! df s"n /fh:jdf ;jf/L s/sf] of]ubfg slt
k|ltzt /x]sf] lyof] <
@ k|ltzt
!)= cfly{s jif{ @)&))&! df s"n /fh:jdf 3/hUuf /lhi6z
] gsf] b:t'/sf]
] s zdf{n] lgdf{0f Joj;foLs} dfu cg';f/ ;/sf/n]
of]ubfg slt k|ltzt /x]sf] lyof] <
# k|ltzt dxflgb{z
!!= cfly{s jif{ @)&))&! df s"n /fh:jdf s/ /fh:jsf] of]ubfg slt s/ km5\of}6{ cfof]u u7g ul/;s]sf] hfgsf/L lbg'eof] .
k|ltzt /x]sf] lyof] <
*& k|ltzt pxfn] cfof]usf] sfd, st{Jo / clwsf/af/] k|:6 kfg'x{ b' }
!@= cfly{s jif{ @)&))&! df s"n /fh:jdf u}/ s/ /fh:jsf] of]ubfg ;/sf/ eod'Qm s/ k|zf;gsf] lgdf{0fdf k|lta4 /x]sf]
slt k|ltzt /x]sf] lyof] <
!# k|ltzt hfgsf/L lbg'eof] . pxfn] Joj;foL;u ;xL ljlw, ljj]s
!#= cfly{s jif{ @)&))&! df lgof{t cfoft cg'kft /x]sf] lyof] < !M&=( / Jojxf/ k|bz{g u/L sfo{ ;Dkfbg ug{ b]ze/sf s/
] g lbOPsf] klg hfgsf/L lbg'eof] . g]kfn
!$= g]kfnsf] cGt{/fli6o Jofkf/df ef/t;usf] lge{/tf slt k|ltzt /x]sf] clws[tnfO{ lgb{z
5 <
sl/j ^^ k|ltzt lgdf{0f Joj;foL dxf;+3sf cWoIf >L z/bs'df/ uf}rgn]
!%= slxn];Dd g]kfnsf] cGt/f{li6o Jofkf/df ef/t / lrg;u dfq cem} s/sf] af/]df s]xL ;/sf/L clwsf/L g} cglj1 /x]sfn]
x'GYof] <
cfly{s jif{ @)@))@! ;Dd Joj;foLn] cgfjZos ljleGg emd]nf a]xf]g'{ kl//x]sf] u'gf;f]
!^= g] k fnn] slxn];Dd eG;f/ b/ ) b]lv % k|ltzt;Dd sfod ug'e{ of] . ;/sf/L Ohfht k|fKt gu/]sf Joj;foLaf6 klg
ug' { k b{ 5 <
;g\ @)!^ ;Dd ljsf; lgdf{0fsf sfdx eO/x]sf] eGb} pxfn] Ohfht
!&= TIFA s];u ;DjlGwt 5 <
k|fKt Joj;foLnfO{ dfq k"jf{wf/ agfpg] sfddf nufpg'kg{]

cd]l/sf;u ePsf] Jofkfl/s tyf nufgL ;Demf}tf atfpg'eof] . dxf;+3sf k"jc{ WoIf Pj+ dfgfy{ ;b:o lhkl5l/
!*= TIFA slxn] ePsf] xf] <
!% clk|n @)!! nfdfn] clxn] s/ k|0ffnLdf ;'wf/sf] vfrf] ePsf] atfpg'
!(= TIFA cg';f/ g]kfnL tof/L kf]zfsn] cd]l/sL jhf/ kfpgsf] nflu ePsf] lyof] . dxf;+3sf k"jc
{ WoIf Pj+ ;Nnfxsf/ /d]z
slt k|ltzt eG;f/ ltg'{kb{5 <
!^ k|ltzt zdf{n] 6]G8/ vl/b ug{sf nflu s/ r'Qmf ug{] Ps dfq If]q
@)= TIFA n] g]kfn / cd]l/sfaLr ;g\ !($& df ePsf] s'g ;Demf}tfnfO{ lgdf{0f Joj;fo ePsf] bfaL ug'e{ Psf] lyof] . dxf;+3sf csf{
vf/]h u/]sf] <
lklIfo cfly{s tyf Jofkfl/s ;Demf}tf ;Nnfxsf/ oIfWjh sfsL{n] ;/sf/ / Joj;foL ;xsfo{ ub{}
@!= xfn;Dd g]kfndf ljB't -hl8t Ifdtf_ slt pTkfbg ePsf] 5 < cl3 a9\gk' g{] wf/0ff /fVg'ePsf] lyof] . dxf;+3sf pkfWoIf

&%* d]3fjf6
@@= ljB'tdf kx'r
k|fKt hg;+Vof k|ltzt slt /x]sf] 5 < ^&=# k|ltzt ?b| zdf{n] Jofj;foLx? Joj;foL d}qL gLltsf] kvfO{df
@#= xfn g]kfnsf] lugL ;"rsf+s slt /x]sf] 5 <
)=#@* /x]sf] atfpg'eof] . ;f] sfo{qmddf dxf;+3sf dxf;lrj
' sf] ljsf; lgdf{0fdf Joj;foLsf]
@$= xfn g]kfndf b}lgs slt >dzlQm j}b]lzs /f]huf/Ldf hfg] tYof+s /fdz/0f b]phfn] d'ns
of]
u
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Joj;foLxn] ef]Ub} cfPsf ljljw
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sl/j !*))
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;/f]
s
f/jfnf
lgsfosf] Wofgfsif{0f u/fpg'
@%= rfn' jif{sf] jh]6df j}bl] zs cg'bfgjf6 slt >f]t h'6fOg] cg'dfg
ul/Psf] 5 <
sl/j &#=#( cj{ ePs]f lyof] . dxf;+3sf pk dxf;lrj lji0f' a'9fyf]sLn]
@^= rfn' cf=j=sf] jh]6df ;fjf+ lkmtf{ k|flKtaf6 slt >f]t h'6fOg] cg'dfg ;/sf/L lgsfo;u xft]dfnf] ub{} ljsf;sf ultljlw cl3
ul/Psf] 5 <
sl/j &#=#( cj{ a9fpg dxf;+3 tof/ /x]sf] ;d]t hfgsf/L lbg'eof] .

s/;+u 8/ xf]Og, e/ u/f}+ .

I
TAX

sfof{no kl/ro

jif{ @, c\s !), @)&! r}t

Vol 2, Issue 10, April 2015

7"nf s/bftf sfof{no

:yfkgf
/fh:j k| z f;gnfO{ Joj;flos tyf
cfw'lgsLs/0f u/L s/ k|zf;gnfO{ r':t
;/n kf/bzL{ Pj+ s/bftf d}qL jgfpb} pRr
u'0f:t/Lo s/bftf ;]jf / k|efjsf/L s/bftf
lzIffsf ;fy} ;"rgf / 1fgdf cfwfl/t
ljlzi6Ls[t s/ k/LIf0f tyf cg';Gwfgsf]
dfWodjf6 :j]lR5s s/ ;xeflutf clej[l4
ug{] p2]Zosf ;fy @)^) ;fn df3 ! ut]
o; sfof{nosf] :yfkgf ePsf] xf] . cfGtl/s
/fh:j ljefu cGtu{t ;+sng x'g] s'n s/
/fh:jdf o; sfof{nosf] of]ubfg sl/a %)
k|ltzt /xb} cfPsf] 5 .
sfo{If]q
sf/f]jf/sf] kl/df0f, /fh:j hf]lvdsf] :t/,
pRr ljQLo dxTj ePsf s/bftfnfO{ 7"nf
s/bftf sfof{nosf] sfo{If]q leq ;d]l6Psf]
5 . o; sfof{nosf] sfo{If]q g]kfn el/sf @%
s/f]8 eGbf a9L aflif{s sf/f]jf/ ug]{ ljsf;
a}s
+ , ljQLo ;+:yf, jLdf, ;xsf/L, 7]Ssf k6\6f
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? $) s/f]8 eGbf a9L aflif{s sf/f]jf/ ug{]
s/bftfx kb{5g .
ef}lts tyf dfgjLo k"h
+" L
Joj;flos s/ k|zf;gsf] lgdf{0fdf ;xof]u
k'ofpg o; sfof{noaf6 ;Dkflbt sfd
sf/jfxLxn] ljz]if dxTj /fVb5 . sfo{
;~rfngsf nflu xfn sfof{nosf] :jfldTjdf
nlntk'/ xl/x/ejgdf $ tn] sfof{no ejg

10

/x]sf] 5 . sfof{nosf] :jLs[t b/jGbL ^$hgf

/x]sf]df kmflhn tyf s/f/df yk #@ hgf
sd{rf/L sfo{/t /x]sf 5g\ . h;dWo] ljleGg
@) hgf kmflhn tyf !@ hgf s/f/ cGtu{t
/x]sf 5g\ . xfn o; sfof{non] & ;o *%
s/bftfnfO{ s/ ;DaGwL ;]jf k|jfx ul/ /x]sf]
5 . h;sf] ljifout kdf auL{s/0f b]xfo
cg';f/ /x]sf] 5 .
s'n s/bftf ;+Vof
&*%
ax'/fli6o sDkgL
@%
s[lifhGo pBf]u
!!@
u}/s[lifhGo pBf]u
!@!
Jofkf/
@%@
;fj{hlgs ;+:yfg / ;]jf
!$*
a}+s, kmfOgfG; tyf jLdf s+
!@&

l;=g+= ljj/0f
Income Tax Only
!=
VAT
@=

;+Vof
@)!
%*$

cf=j= @)&))&! df ^## s/bftf

ePsf]df @)&!)&@ sf] nflu !%@ j6f
s/bftf yk ePsf 5g\ . d"No clwj[l4
s/ tkm{ zt k|ltzt / cfos/tkm{ ljQLo
ljj/0f k]z ug{] s/ 5'6 k|fKt ;:yfn]
jfx]s c? ztk|ltzt ljj/0fx cgnfOg
k|0ffnLjf6 k|fKt ug{] u/]sf] 5 . cf=j=
@)&)&! df o; sfof{nosf] ;du| sfo{

;Dkfbg u|]l8 97.8%(A ++) /x]sf] lyof] .

o; sfof{no lgDgfg';f/sf b"/b[li6, k|d'v
nIo / d"No cg';/0f ub{} cfPsf] 5 .

b"/b[li6 (Vision)M
:j]lR5s s/ ;xeflutfsf] dfWodaf6
/fh:j kl/rfngdf j[l4 ug]{,
cfw'lgs, ;Ifd, k|efjsf/L, kf/bzL{,
Jofj;flos, ljlzi6Ls[t tyf s/bftf
d}qL sfof{nosf] kdf ljsf; u/L
s/bftfnfO{ pTs[i6 ;]jf k|jfx ug,]{
/fh:j k|zf;gsf] If]qdf gd'gf cfbz{
sfof{nosf] kdf :yflkt ug]{ .

k|d'v nIo (Mission)M
s/bftf d}qL jftfj/0f ;[hgf u/L
:jo+s/ lgwf{/0fsf] k2tLdf kf/blz{tf
Nofpg],
O{dfGbf/, ;Ifd, k]zfut :jR5tf /
;bfrf/ dfGotf ePsf clws[td"ns
/fh:j k|zf;gsf] dfWodjf6 k|efjsf/L
s/bftf lzIff tyf pRr u'0f:t/Lo
;]jf k|jfx ug{],
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u/L kf/bzL{ sfo{ k|s[of tyf sfo{df
;/nLs/0f ug]{
;"rgf / 1fgdf cfwfl/t s/ k/LIf0f
tyf cg';GwfgnfO{ cjnDjg u/L
k|bz{gfTds k|j4{g ug]{ .

xfd|f d"Nox (Our Values)M
Jofj;flostf M k]zfut dfGotfdf
cfwfl/t sfo{d"ns ljlzi6Ls[t ;]jf,
lhDd]jf/Lkgf M sfg"gL / sfof{Tds
kdf lhDd]jf/L jxg ug]{,
;fd"lxs efjgf M sfo{ut ljlzi6Ls/0f
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k|jfx ug]{ tyf Psktf sfod ug,]{
O{dfGbfl/tf, :jR5tf / ;bfrfl/tf M
cfr/0f tyf Jojxf/df z'4tf,
ldqtf / xflb{stf M s/bftf d}qL
Jojxf/ cfTd;ft ug]{,
hjfkmb]lxtf / kf/blz{tf M v'nfkgsf]
dfWodaf6 s/bftf d}qL / sfo{ kl/0ffd
k|lt pQ/bfloTjsf] lglZrttf .
;+u7g ;+/rgf tyf sfo{ k|jfx tflnsfM
sfof{nosf] ;+u7gfTds :jk tyf sfo{

s/sf] rrf{ 3/ 3/ ;Dd k'ofcf}+ .

sfof{no kl/ro

www.ird.gov.np

jif{sf] cGTo;Dddf nlIft /fh:j ;+sng x'g]

u/L sfo{of]hgf cg'k sfo{ ul/b} uPsfn] aflif{s
/fh:j ;+sng nIo k"/f ug{ ;lsg] 5 .
cf=j= @)&)&! df /fh:j ;+sngdf
Joj;fosf] k|s[lt cg';f/ If]qut
of]ubfgsf] cj:yf lgDgfg';f/ /x]sf] 5 .

k|jfx tflnsf lgDgfg';f/ /x]sf] 5 .

sfof{nosf] k|dv
' s/ k|zf;s -/f=k= k|yd
>]0fL_ sf] g]t[Tjdf zfvfpkzfvfsf]
cfwf/df sfo{ ljj/0f lbOPsf]n] cfkm\gf]
lhDd]jf/L / sfo{ ;Dkfbg ug{ lljwf
/x]sf] 5}g .
@= sfof{nosf] k|ult ;dLIffM
aflif{s ah]6 tyf sfo{qmdM cf=j=
@)&!)&@ df o; sfof{nosf nflu
rfn' vr{ tkm{ ?=%$*#@))). tyf
k"h
Lut tkm{ ?= !(,)),))). jh]6
ljlgof]hg ePsf]df @)&! kmfu'g
d;fGt;Dd rfn' / k"h
Lut vr{df qmdzM
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clen]v Joj:yfM sfof{nosf] kmfO{n
Joj:yfkgnfO{ sDKo"6/s[t ul/Psf]
5 . cfGtl/s ;"rgf k|0ffnLnfO{
Jojl:yt u/L kmfO{n zfvf Jojl:yt
ul/Psf] 5 . k'g/fj]bgdf uPsf
s/bftfsf kmfO{ n xsf] clen] v
cnUu} /flvPsf] 5 .
/fh:j nIo / ;+sng M
o; sfof{nosf] nflu rfn' cfly{s jif{df
k|fKt /fh:j ;+sngsf] nIo / ;f]sf] kmfu'g
d;fGt;Ddsf] k|ult lgDgfg';f/ /x]sf] 5 .

l;=g+=
1=

If]qut s/bftf

3=
4=
5=
6=

Service)
Jofkf/ (Trading)
s[lifhGo pBf]u (Agro)
u}x| s[lif pBf]u (Non-Agro)

@)&! kmfu'g;Ddsf]
l;=g=
1
1=2
.
.

.
.

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k|utL

11

ut aif{sf]
ut cf=a=sf] kmfu'g
kmfu'g
k|utL
dlxgf;Ddsf]
k|ltzt dlxgf;Ddsf] t'ngfdf a[l4 %
k|utL

25877261

26789831

103.53

22389220

20

627907

336336

53.56

273921

23

4036883

3175312

78.66

3181`498

13925519

13961879

100.26

11413922

22

35872

24413

68.06

20001

22

35020

44503442 44322792

99.59

37278562

19

rfn' cf= j=sf] jflif{s If]qut nIosf] ljefhg

gldn]sf] eP klg kmfNu'g;Ddsf] s'n /fh:j
;+sng nIo cg'k g} ePsf] 5 . rfn" cfly{s

114

33

24

26

112

25

194

80

109

ljut
cf=j=x
@)^^)^&,
@)^&)^*, )^*)^( / @)&))&!
sf] oyfy{ c;'nL;u bfh]/ x]bf{ j[l4sf]
cg'kft qmdzM 36\bf] kdf 5 .
o;}u/L cf=j= @)^^)^& sf] c;'nLnfO{
cf=j= @)^&)^*, ;u t'ngf ubf{
## k|ltztn] j[l4 ePsf] 5 eg] cf=j=
)^*)^(, @)^()&) / @)&)&!
df c;'nL;u t'ngf ubf{ qmdzM @@, !^
/ !% k|ltztn] dfq j[l4 ePsf] b]lvG5 .

cf=j= @)^^)^& sf] t'ngfdf /fh:j

;+sng qmdzM a9b} uPsf] ePtf klg

I
TAX

cGo sfo{Tds nIo k|flKtsf]

cj:yfM rfn' cf= j= sf= kmfu' g
d;fGt;Ddsf] nIo k| u ltsf] cj:yf
s/bftf ;+slnt /fh:jdf
;+Vof
of]ubfg %

hDdf 633
lgDgfg';f/ /x]sf] 5 .

ljutsf] /fh:j ;+sngsf] k|a[lQM

Tax Bulletin

j[l4 k|ltztsf] cfwf/nfO{ b[li6ut ubf{

nlIft k|ltzt / b/ eGbf qmdzM 36L
x'b} uPsf] b]lvPsf] 5 . cf=j=@)^^)^&
nfO{ cfwf/ jif{ dfGbf cf=j=@)^&)^*,
@)^*)^(, @)^()&) / @)&)&! df
qmdzM !@#, !^$, @)) / @@( k|ltztn]
/fh:j c;'nLdf j[l4 ePsf] b]lvG5 . rfn'
cf= j= sf] kmfu'g d;fGt;Ddsf] ;+sng
ut jif{sf] ;f]xL cjlwsf] t'ngfdf !(
k|ltztn] a[l4 eO{ $$ cj{ #@ s/f]8
/fh:j z+sng ePsf] 5 .

a+}s / ljQ (Banking and Finance)

jx'/fli6o (Multinational Companies)
;+:yfg, ;]jf (Public Enterprise and

2=

s/ a'n]l6g

4
100

l;=g=
!

zfvf
s/bftf ;]jf zfvf

k|ult k|ltzt / u]|l8

s/ cg';Gwfg zfvf

%#=#( % ( C )

s/ k/LIf0f zfvf

&*=#@ % ( A )

s/ ;+sng zfvf

(!=@* % ( A+ )

k'g/fj]bg zfvf

!)* % ( A++ )

!)) % (A++ )
sfof{nosf] ;du| sfo{ ;Dkfbg *)=$# % ( A )

jflif{s sfo{of]hgf sfof{Gjogsf]

;dLIffM sfof{Tds zfvf cg'k
dfl;s kdf nIo lgwf{/0f u/L sfo{
;Dkfbg ug]{ ul/Psf] 5 . sfof{nosf]
sfof{Tds nIo tyf /fh:j ;+sngnfO{
;doj4 of]hgf jgfO{ sfo{;Dkfbg
ug{] ul/Psf] 5 .
; + k f b g u l / P s f p N n ] V o
sfo{xM
Paperless Office agfpg /
s/bftf;u ;s];Dd sd ;Dks{ ug]{
jftfj/0f ;[hgfsf nflu sfof{no
k|of;/t 5 / o;sf nflu ljB'tLo
;+rf/ dfWodsf] clwstd k|of]u ug]{
kl/kf6Lsf] yfngL eO{ ;s]sf] 5 .
d"No clej[l4 s/ ljj/0f ljB'tLo

s/ lt/L ;Eo gful/ssf] kl/ro lbcf}+ .

sfof{no kl/ro

jif{ @, c\s !), @)&! r}t

dfWodaf6} s/bftfn] lbg] / :jo+ s/bftfn] ;f] ljj/0fsf] Verify ug]{

Joj:yf ldnfOPsf] 5 .
clu|d s/ sL ljj/0f e-TDS sf dfWodjf6 lng] u/]sf] / ;f] ljj/0fsf]
Verify sfof{noaf6 ub}{ cfO{ /x]sf]df e-TDS ljj/0fsf] :jo+ s/bftfaf6
Verify ug{ lbg] af/] ;f]rfO{ eO{ /x]sf] 5 .
bflvnf ug'{ kg]{ cg'dflgt s/sf] ljj/0f ;d]t s/bftfn] ljB'tLo
dfWodaf6} j'emfpg] Joj:yf ljBdfg /x]sf] 5 .
ljB'tLo ;~rf/ dfWodaf6} s/bftfx;u ;"rgf cfbfgk|bfg ul/Psf]
5.
ljB'tLo ;~rf/ dfWodaf6 ;Dk|]if0f ePsf] ;"rgfnfO{ sfg"gL k|df0fsf
nflu dfGo u/fpg cfjZos k|lqmof cufl8 a9fOg] 5 .
s/bftfnfO{ ;"rgf k|jfx ug{ o; jif{b]lv SMS k|0ffnL nfu" ul/Psf]
5.
dfl;s kdf s/bftf;u ;d"xut tyf ef}uf]lns If]qut kdf
:yflgo txdf g} uO{ cGt/lqm{of tyf 5nkmn sfo{qmd ;~rfng ug]{
ul/Psf] 5 .

sfof{nosf] b}lgs sfo{;Dkfbgdf cfO{k/]sf ;d:ofxM
rfn' cf= j= sf] *% cj{ /fh:j ;+sng nIo c'g'k k'/f ug'{ lgs} g}
r'gf}lt k"0f{ /x]sf] 5 . 36\bf] k|f]T;fxg eQf / sd{rf/Lsf] u'0ffTds tyf
kl/df0ffTds sdLn] zfvfut kdf sfo{ ;Dkfbg kl/;"rs cg'k
k|ult xfl;n ug{] sfo{ sl7g jGb} uPsf] 5 . d"No clej[l4 s/ P]g
@)%@ sf] bkmf *-#_sf] j]?h', sfof{nojf6 k/LIf0f gePsf kmfO{nsf]
;d]t j]?h' sfod ePjf6 km5\of}{6 ug{ nfdf] ;do nfUg] cj:yf /x]sf]
5 . To;} u/L k'/fgf j]kQf ePsf dflg;jf6 jSof}tf ;+sng ug{
g;lsg' csf]{ ;d:ofsf] kdf /x]sf] 5 . sfof{nosf] ef}lts ;fwg
;|f]t kof{Kt gePjf6 ;dofg's"n ;]jf k|jfxnfO{ cfw'lgsLs/0f ug{
g;lsPsf] cj:yf 5 . To:t} sfof{nosf] p2]Zo / nIo cg'ksf] dfgj
;++;fwg of]hgf / Joj:yfkg x'g g;Sbf ck]lIft kdf sfo{s'zntf
/ pTs[i6tf xfl;n ug{ ;lsPsf] 5}g .
;dfwfgsf nflu ul/Psf k|of; Pj+ cGo gljgtd sfo{xM
sfo{ ljlzli6s/0f ug{ sfo{ut tyf zfvfut kdf lgoldt :6fkm
j}7s u/L tTsfn b]lvPsf ;d:ofnfO{ ;dfwfg ug{] k2lt j;flnPsf]
5 . Quality Circle sf] kdf Audit core group lqmofzLn /x]sf]
5 . a]?h' km5\of}{6sf] nflu n]vfk/LIf0f s} qmddf k|df0f k]z u/L
km5\of{}6 u/fpg] tyf k|df0f ;+sng u/L lgoldt kdf ;Dk/LIf0fsf]
nflu n]lv k7fpg] ul/Psf] 5 . aSof}tf ;+sngnfO{ sfo{ of]hgf jgfO{
lgoldt cg'udg u/L ;dodfg} ;+sng ug{] ul/Psf] 5 . ljefu tyf
dGqfnodf lgoldt dfl;s kdf x'g] ;dLIff j}7sdf ePsf 5nkmn
lgb{]zg / ljefu dGqfnoaf6 k|fKt lgb{]zgsf] cg'z/0f u/L ;d:ofsf]
;dfwfg ug{] k|of;nfO{ lg/Gt/tf lbPsf] 5 .
cfufdL lbgdf ug'{ kg]{ ;'wf/xM
sfof{nosf] ef}lts sfof{jftfj/0fdf cem a9L ;'wf/ u/L cg's"n
jgfpg],
ef}lts ;fwg ;|f]tsf] kof{Kt Joj:yf ug{'kg{],
lghL If]q;u k|lt:kwL{ x'g dfgj ;+;fwg Joj:yfkgdf ;?jf
kb:yfkg,
/fh:j hf]lvd / ljQLo dxTj tflnd nufotsf kIfdf ljZn]if0f
u/L ;]jf / s/ k/LIf0fdf u'0ffTds ;'wf/ ug{'kg{], ;+sngnfO{ ;"rgf
k|ljlwdf cfj4tf j9fpb} n}hfg] .

12

Vol 2, Issue 10, April 2015

b'O{ jif{ cl3;Ddsf ;a}

s/ km5\of{}6 x'G5M dxt
sf7df8f}+ . s/ km5\of}{6 cfof]usf cWoIf >L
n'DjWjh dxtn] aSof}tfsf kdf /x]sf] cfly{s jif{
@)^(&) ;Ddsf] s/ cfufdL c;f/ d;fGt;Dd
km5\of{}6 ul/;Sg] atfpg' ePsf] 5 . pxfn] aSof}tf
km5\of}{6df ;xof]u ug{ lghL If]q;u cfu|x ;d]t ug'{
ePsf] 5 . g]kfn r]Dj/ ckm sd;{sf] cfof]hgfdf r}t
!! ut] s/ km5\of}{6 cfof]u @)&! sf] If]qflwsf/ tyf
s/bftfsf] bfloTj ljifos cGt{lqmofdf cWoIf dxtn]

c;f/ d;fGt;Dd ;a} aSof}tf ;Sg] hfgsf/L lbg' eof] .

cWoIf dxtn] s/ km5\of}{6 cfof]usf] u7gn] ;/sf/sf]
dfq geO{ :j:y kdf Joj;fo ug{] Joj;foLsf] ;d]t
lxt x'g] atfpg'eof] . cfof]u lgikIf x'g] atfp+g'x'b}
k|fKt lgj]bg / If]qflwsf/ leq a;]/ s/ km5\of}{6 ul/g]
hfgsf/L ;d]t pxfn] lbg'eof] .
s/ km5\of}{6 cfof]usf ;b:o >L pd]z 9sfnn]
s/ km5\of}{6 cfof]usf If]qflwsf/ tyf ;Ldf af/]
hfgsf/L u/fpg'x'b} pBdL Joj;foLsf af:tljs
;d:ofx ;dfwfg ug{ cfof] u lqmoflzn /xg]
hfgsf/L lbg'eof] . g]kfn r]Da/ ckm sd;{sf cWoIf
>L /fh]zsfhL >]i7n] ljleGg sf/0fn] ;dod} s/ km5\
of}{6 x'g g;Sbf Joj;foL Pj+ /fHo ;d]tnfO{ 7"nf] 3f6f
/x]sf] atfpg'eof] . pxfn] s/ km5\of}{6 x'g g;Sg'sf]
sf/0f kQf nufO{ ;/sf/nfO{ plrt ;'emfj k]z ug{
klg cfu|x ug'{eof] . cWoIf >]i7n] d"No clej[l4 s/
nufot cfos/ P]g, cGtz'Ns P]g cflbdf b]lvPsf
Jojxfl/s ;d:of tyf gLltut c:ki6tfn] s/
km5\of}{6sf] ;d:of b]lvPsf] atfpg'eof] . sl/j cf7
jif{ cufl8 u7g ul/Psf] s/ km5\of}{6 cfof]un] em08}
@& ;o lgj]bgsf] ;Daf]wg u/]sf] lyof] . o; k6s
klg cfof]un] s/ km5\of}{6 ug{ a:t'lgi7 cfwf/ tof/
u/]sf]n] ;do;Ldf leqg} lgj]bgsf] plrt ;Daf]wg
x'g]df 9'Ss x'g pBdL Joj;foLxnfO{ cfof]usf]
tkm{af6 cfJxfg ul/Psf] lyof] .

s/ 5nLsf] ;"rgf s/ k|zf;gnfO{ lbO{ s/ c;'n ug{ ;xof]u u/f}+ .

sfof{no kl/ro

s/ a'n]l6g
Tax Bulletin

www.ird.gov.np

s/bftf ;]jf sfof{no, dxf/fhu~h

:yfkgf M
cfGtl/s /fh:j Joj:yfkg sfo{nfO{
;dfofg' s " n Jojl:yt / kl/dflh{ t
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ultljlwnfO{ ;du| kdf s/sf] bfo/f leq
;dflxt u/L :jo+s/ lgwf{/0fsf] dfWodaf6
s/bftfxsf] ;xeflutfnfO{ Jojl:yt
ug{ cfGtl/s /fh:j ljefu dftxt
sfof{nosf] ;+/rgfdf ;dfofg'sn
" kl/jt{g
ug]{ clek|fosf ;fy cf=j= @)^^)^&
sf] ah]6 jQmJon] lglb{i6 u/]sf] /fh:j
gLlt, p2]Zo / /0fgLlt cg'k /fh:j
k|zf;gnfO{ ;jn, ;Ifd / ;'b[9 t'NofO{
s/sf] b/ eGbf bfo/f km/flsnf] agfO{
/fh:j Joj:yfkgnfO{ k|efjsf/L agfpg]
p2]Zosf nflu c? ;]jf sfof{no ;+u}
@)^*)!!( ut] b]lv s/bftf ;]jf
sfof{no dxf/fhu~hsf] :yfkgf ePsf] xf] .
h;sf] sfof{no sf7df8f}+ dxfgu/kflnsf
j8f g+= # l:yt ly/ad dfu{df :yfkgf
u/L lg/Gt/ ;]jf/t 5 . o; sfof{non]
ljutdf s/ ;+sng / s/bftf ;]jf
;DaGwL sfd u/L cfPsf]df rfn' cfly{s
jif{ @)&!)&@ b] l v s/k/LIf0f /
cg';Gwfgd'ns s/k/LIf0fsf] lhDd]jf/L
;d]t kfPsf] 5 .
sfo{If]q
o;sf] sfo{ If]q sf7df8f}+
dxfgu/kflnsf j8f g++ #, @( /
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6f] v f r08] Z j/L, 6f] v f ;/:jtL,
emf]/ dxf+sfn, lji0f' a'9flgns07,
rknL eb|sfnL, v8\sf eb|sfnL_
sfof{nox /x]sf 5g\ . o; ;]jf
sfof{no cGt{ut @)*@% s/bftfn]
k|ToIf kdf ;]jf lnO{/x]sf 5g\ . h'g
ljut jif{sf] t'ngfdf !& k|ltztn]
a[l4 ePsf] b]lvG5 .
xfnsf] Joj:yf cg' ; f/ ? %
s/f]8 ;Ddsf] sf/f]af/ ;Ldf ePsf
s/bftfx o; sfof{nsf] sfo{ If]q
leq kb{5g\ .
sfof{no;+u ;DalGwt cGo ljj/0fx
tn k|:t't ul/Psf] 5 .

13

b/aGbL tyf kbk"lt{M

l;=g=

kbsf] gfd

:jLs[t
b / a G b L kbk"lt{
;+Vof

;]jf,
;d'x,
>]0fL
g]=k|=
/fh:j
g]=k|=
/fh:j

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s/ clws[t

zfvf clws[t

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sDKo'6/ clws[t

ljljw

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g]=k|=
/fh:j

n]vfkfn

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n]vf

&

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ljljw

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!

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rfns

3/ jfxfn
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sfof{no ;xof]uL

sfof{no ;'/Iff
;xof]uL

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s/bftf ;DaGwL ljj/0f

l;=g=
!
@
#
$

ljj/0f
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34814

hDdf
s}lkmot

btf{ ;+Vof
19579
5521
1273
8441

s/ ltg'{ gful/ssf] st{Jo xf] .

jflif{s ah]6 / /fh:j ;+sng

rfn' cfly{s jif{df o; sfof{nosf] nflu
?= !#&(%))). ah]6 ljlgof]hg ePsf]
5 . o;} ljlgof]lht ah]6sf] clwgdf /xL
o; ;]jf sfof{non] ljleGg ultljlw Pj+
sfo{qmdx ;~rfng ub}{ cfPsf] 5 .
sfof{nosf] o; jif{sf] /fh:j ;+sngsf]
nIo / ;f]sf] k|ult ljZn]if0f ubf{ ?=
!@(#%#^))). jflif{s nIo /x]sf]df
kmfNu'g dlxgf;Dd ?= *$#(@^))).
;+sng eO{ nIosf] t'ngfdf ^% k|ltzt
k|ult ePsf] 5 . kmfNu'g dlxgf;Ddsf]
nIosf] t'ngfdf !!) k|ltzt ;+sng
ePsf] b]lvG5 . o; lx;fan] of] cf=j=df
zLif{sut s/df 3/axfn s/ afx]s
c? s/ ;lxt jflif{s ;+sng nIo k'Ug]
b]lvG5 . /fh:j ;+sngsf] ljut jif{sf]
k|j[lQ b]xfo cg';f/ /x]sf] 5 .
rf/ jif{sf] /fh:j ;+sngsf] k|j[lQ
cfly{s jif{

2068.069

2069.070

2070.071

2071.072

nIo

1047209

1326121

1679585

1293536

;+sng

1100339

1428187

1502112

843926

s}lkmot
cf=j=
@)&!)&@ sf]
kmfu'g dlxgf
;Ddsf] ;+sng
dfq pNn]v

I
TAX

sfof{no kl/ro

jif{ @, c\s !), @)&! r}t

rf/ jif{sf] ;+sng / k|ult k|ltztdf

cfly{s jif{
;+sng/
k|ult

2068.069

2069.070

2070.071

2071.072

105

108

89

65

s}lkmot
cf=j= @)&!)&@ kmfu'g
dlxgf ;Ddsf] c;'nLnfO{
cfwf/ dflgPsf]

rfn' cfly{ s jif{ s f] ljleGg /fh:j

lzif{sut nIo, c;'nL / k|ult k|ltztsf]
t'ngfTds ljj/0f
ljj/0f

nIo

jflif{s
;+sng ;+sng
k|ltzt

nIo

32130

24426

76=02

334178

388254

19149

6287

32=83

130818

77165

58=99

3776

336

8=90

30681

36386

118=59

19247

12884

66=94

227897

293766

128=90

(A) Income Tax

(B) House Rent Tax
(C) Interest
(D) Vat (Internal)
(E) Excise (Internal)
(F) Health Service
(G) Education
Total

kmfNu'g ;Ddsf]
;+sng ;+sng
k|ltzt

116=18

1202

129

10=73

9182

6630

72=21

13

1127

8669=09

21796

29329

134=56

1174

733

62=46

9413

12395

131=68

76691

45923

59=88

763965

843926

110=47

;Dkfbg ul/Psf pNn]Vo sfo{

a]?h' ?= @&!^(@((. dWo] $(=#)
k|ltzt km5\of}{6 eO;s]sf] 5 eg]
sfo{ut nIosf] t'ngfdf ^( k|ltzt
km5\of}{6 eO;s]sf] 5 .
Frontline Office df Helpdesk
sf] Joj:yf u/L s/bftfnfO{ ;xof]u
ul/Psf] .
rfn' cf=j= @)&!)&@ sf]
kmfu' g ;Dddf jflif{ s nIosf] ^%
k|ltzt /fh:j ;+sng ul/Psf] .
ljut cf=j= ;Ddsf aSof}tf nIosf]
t' n gfdf !)% k| l tzt km5\ o f} { 6
ul/Psf] .
s/bftf lzIffnfO{ s/bftfsf] cfwf/e"t
cfjZostf dfgL sIffx lgoldt
;+rfng ul/b} cfPsf] .
3/axfn ;e]{Ifsx v6fO{ lgoldt
bfo/f lj:tf/ / cg'udgsf] sfo{
ul/Psf] .
/fh:j hf]lvdsf If]qdf ljz]if kdf
6f]nL v6fO{ rfn' jif{ k/LIf0f / ;|f]tdf
s/ sL ul/Psf] ljj/0f k/LIf0f ug]{
sfd ul/Psf] .
clen]v Aoj:yf
s/bftfsf] kmfO{nnfO{ Jojl:yt kdf
kmfOln ul/Psf] 5 . ;fy} kmfOn g+= t'?Gt
e]l6g] u/L Excel Sheet df Record /flvg]
cj:yf ljBdfg 5 .
sfof{nosf] b}lgs sfo{;Dkfbgdf
cfO{k/]sf ;d:ofx
cfkm\g} ejg tyf hUufsf] cefjdf
sfof{ n o Joj:yfkg / ;+ r fngdf
;d:of -kfls{sf] ;d:of_
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ubf{ ;Dks{ g+ = tyf 7] u fgf kQf
gnfu] s f] n ] k" 0 f{ kdf Non-filer

14

Vol 2, Issue 10, April 2015

36fpg g;lsPsf] cj:yf .

ljut jif{bl] v aSof}tf /x]sf s/bftfxsf]
;xL 7]ufgf / ;Dks{ g+= gx'bf aSof}tf
km5\of}{6df ;d:of .
s/n]vf clen]vf+sgsf] af/]df s/bftfdf
hfgsf/L gx' g fn] s/ k| z f;gdf
;d:ofx cfOk/]sf .
ef}lts ;|f]t ;fwgsf] sdL .
gof ;km\ 6 j] o /af6 sfo{ ;Dkfbg
ubf{ ;do ;dodf ;d:of cfO/fVg]
u/]sf] .
sfof{ n o cGt{ u tsf] s/bftf a9L
u|fld0f If]qsf ePsfn] s/ k|zf;g tyf
s/gLlt ;DaGwL j}1flgs tyf Jojl:yt
s/bftf lzIffsf] cefj b]lvG5 .
cGtMz'Ns ;DaGwL /]s8{ k'/fgf] ;km\
6j]o/df ePsf]n] ;d:of b]lvPsf] .
ljleGg txdf clkn ePsf kmfOnxsf]
clen] v cBfjlws u/L jSof} t f
ldnfgc;'nLdf s7LgfO{ b]lvPsf]
;dfwfgsf nflu ul/Psf k|of; Pj+
gljgtd\ sfo{
PDCR sf] dfWodaf6 ;Dks{ ;"rgf
tyf 7]ufgfx Update ug]{ k|of;
eO/x]sf] .
aSof}tf ;+sngsf nflu ;+sng e|d0f
tyf 6] l nkmf] g af6 hfgsf/L u/fO{
k|fyldstf ;fy sfo{ cufl8 a9fPsf] .
;/]sf kmfOn, jSof}tf / clknsf nfut
cfbfg k| b fg ug{ cf=/f=sf=# ; u
;dGjosf] yfngL .
xfn PAN tyf VAT df btf{ x'g cfpg]
s/bftfsf] jf:tljs ;"rgf / 7]ufgf
p;sf] kl/ro lbg] k|df0fx h:t} ID,
Driving Licence, Phone, Cell Phone,
email address tyf nfnk"hf{ cflbaf6

jf:tljs s/bftf olsg ePkl5

dfq PAN / VAT df btf{ ug]{ sfo{
yflnPsf] . kQf gnfu]sf s/bftfsf]
;DaGwdf :yfgLo lgsfo;u ;dGjo
u/L kQf nufpg] k|of; ul/Psf] .
glhssf] kmd{;u+ klg ;"rgf lng] k|of;
ul/Psf] .
s/ k|zf;g, cGtMz'Ns k|zf;g Pj+
;DaGwL sfg" g L k| f jwfgsf af/] d f
s/bftfnfO{ 6]lnkmf]gaf6} klg hfgsf/L
lbg] ul/Psf] .
g]kfn lgdf{0f Joj;foL ;+3, v'bf| Jofkf/
;+3, kmlg{r/ Joj;foL ;+3, /fkm\l6
Joj;foL ;+3 nufotsf ljleGg ;+3

s/ ltg'{ st{Jo / uf}/j b'j} xf] .

;+:yf;u ;dGjo / cGt/lqm{of u/L

3/axfn nufot kfg btf{ ;DaGwL sfo{
cufl8 a9fPsf] .
yk ahf/ cg'udg, hf]lvd a9L /x]sf
If]qsf TDS/CYA k/LIF0f nfO{ yk hf]8
lbPsf] .
cfufdL lbgdf ug'{kg]{ ;'wf/
s/ k|zf;g k|ltsf] dgf]j}1flgs qf;
x6fpg Interactive x'b} Proactive
Jojxf/ / gLltx cfjZos 5g\ .
3/axfn s/ oyfy{ kdf ;+sng ug{
Joj;flos k|of]hg / lghL k|of]hg
5'ofO{ Joj;flos k|of]hgsf] xsdf
lglZrt dfkb08 tf]Sg] u/L 3/axfn
s/ P]g h?/L 5 .
Bank Loan k|of]hg / s/ k|of]hgsf]
nflu Jojxf/df cnucnu Disclosure
tof/ ug{ ;Sg] x'bf o;sf] Psktf
sfod ug]{ u/L cfos/ P]gdf g}
Joj:yf ul/g'kg]{ .
aSof}tf / Non Filer sf] SMS af6}
hfgsf/L lbg] Joj:yf ug'{kg]{ .
TDS bflvnf ljj/0f a'emfpg] ;do
;fgf s/bftfsf] xsdf ^^ dlxgfsf]
agfpg' kg]{ .
s/ 5'6 tyf ;'ljwfsf] af/]df k|efj
d"Nofs+g u/]/ dfq 5'6 ;'ljwf lbg]
Joj:yf ug'{kg]{ .
?= !))). ;Ddsf] aSof} t f kQf
gnfu]df sfof{nonfO{ ldGxfnut sf
ug]{ clwsf/ lbg'kg]{ .
cGo lgsfox;usf] ck]Iff
gLltut, sfo{ u t / Jojxf/fTds
;xof]ufTds ck]Iff .
;/f]sf/jfnf lgsfoaLr ;"rgf cfbfg
k|bfgsf] nflu e/kbf]{ ;"rgf ;lxtsf]
Networking sf] k|aGw ug'{ h?/L 5 .
cGo cfjZos s'/f
;+u7g ;+/rgf w]/} ;+Vofdf v8f ug'{
eGbf klg df}h'bf hgzlQmnfO{ pTk|]/0Ff
/ dgf]an a9fpg] pkfox cjnDag
u/L s/ k|zf;gnfO{ ;'wf/ ug'{kg]{
b]lvG5 .
hgzlQm ljsf;sf] sfo{ q mdnfO{
Jojxfl/s ;Lk / 1fgo'Qm agfO{ k"0f{
Joj;flos bIftf tkm{ HRD Policy
cjnDag ul/g'kg]{ .

sfof{no kl/ro

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

s/bftf ;]jf sfof{no rfjlxn

:yfkgf
cfly{s ultljlwsf] ljsf; Pj+ lj:tf/,
s/bftfsf] kx'r
/ sfo{af]emsf] cg'kft, s/
ltg{ nfUg] ;do tyf nfut cflbnfO{ dWogh/
ub}{ cfGtl/s /fh:j laefu / dftxt
sfof{nosf] ;+/rgfdf ;dfog'sn" kl/jt{g ug]{
clek|fon] cfly{s aif{ @)^^)^& sf] ah]6
jStJon] lglb{i6 u/]sf] /fh:j gLlt p2]Zo
tyf /0fgLlt cg'k /fh:j k|zf;gnfO{ ;jn,
;Ifd / ;'b9[ t'NofO{ /fh:j ;+sngdf a9f]Q/L
Nofpgsf nfuL s/bftfd}qL Jojxf/sf] k|j4{g
/ s/ k|zf;gdf s/bftfsf ;xh kx'r
:yfkgf
ug]{ clek|fon] @)^*!!( df s/bftf ;]jf
sfof{no rfjlxn :yfkgf ePsf] xf] .
sfo{If]q
h;sf] sfof{no sf7df08f}+ dxfgu/kflnsf
j8f g+= & l:yt r'Rr]kf6L rfjlxndf sfof{no
:yflkt u/L ;f]xL ldltb]lv lg/Gt/ ;]jf k|jfx
ub}{ cfPsf] 5 . o; sfof{nosf] sfo{If]q
cGtu{t sf7df08f}+ dxfgu/kflnsf j8f g+=
^ / & ;fy ;fy} uf]s0f]Z{ j/ gu/kflnsf,
sfu]Zj/L dgx/f gu/kflnsf, z+s/fk'/
gu/klnsf ;fy} a'9flgns07 gu/kflnsfsf
s]xL efux /x]sf 5g\ . o; ;]jf sfof{no
cGtu{t xfn @(@!% s/bftfn] k|ToIf kdf
;]jf lnO/x]sf 5g\ . h'g ljut aif{sf] t'ngfdf
!) k|ltztn] a[l4 ePsf] b]lvG5 . sfof{nosf]
aflif{s sfo{of]hgf / sfof{Tds nIo k|flKtsf]
cj:yf cg';f/ sfof{nosf] u|l] 8 t];f| ] /x]sf]
5 . sfof{no;u ;DalGwt cGo ljj/0fx
lgodfg';f/ k|:t't ul/Psf] 5 .
b/aGbL tyf kbk"lt{sf] cj:yf
kbsf] gfd

:jLs[t
b/aGbL

kbk"lt{

k|d'v s/ clws[t

s/ clws[t

zfvf clws[t

$
%
^

sDKo'6/ clws[t
gf=;'
n]vfkfn

15

;]jf ;d"x >]0fL

g]=k|=;]jf, /fh:j ;d'x,
/fk ltLo >]0fL
g]=k|=;]jf, /fh:j ;d'x,
/f=k= t[lto >]0fL
g]kfn k|zf;g ;]jf,
/f=k=t[lto >]0fL
ljljw
g]=k|=;]jf, /fh:j ;d'x
n]vf

s}lkmot

c:yfoL g/x]sf]

l;=g+=

&

sfof{no ;xof]uL

>]0fL ljlxg

kmflhn

s/f/
!
@
#

8f=O=;'
xn'sf ;jf/L rfns
;=8f=O=;'

aflif{s ah]6
rfn' cfly{s aif{df o; sfof{nosf] nflu ?=
!,%!,%),^*!=^). ah]6 ljlof]hg ePsf] 5 .
o;} ljlgof]hg ah]6sf] clwgdf /xL o; ;]jf
sfof{non] s/ k|zf;g ;DaGwL ljleGg ultljlw
Pj+ sfo{qmdx ;~rfng ub}{ cfPsf] 5 .
/fh:j ;+sngsf] nIo / k|ult
sfof{nosf] o; aif{ /fh:j ;+sngsf]
nIo / ;f]sf] k|ult ljZn]if0f ubf{ ?
*@,%!,%),)))=)). aflif{s nIo /x]sf]df
r}q dlxgf;Dd ? ^%,#),^$,)))=)).
;+sng eO{ /fh:j nIosf] t'ngfdf *)
k|ltzt k|ult ePsf] 5 . /fh:j ;+sngsf
laut aif{sf] k|jl[ Q b]xfo cg';f/ /x]sf] 5 .
laut /fh:j ;+sngsf] k|j[lt
cfly{s aif{
nIo
;+sng
aLut tLg cfly{s
aif{sf] ;+sng
k|ult k|lztdf

2068.069

2069.070

626278

774506

880117

658808

781953

989417

105
k|ltzt

101
k|ltzt

2070.071

112 k|ltzt

;Dkfbg ul/Psf pNn]Vo sfo{x

a]?h' km5\of}6{ df tbf?stfsf ;fy nflu k/L
%*=^! k|ltzt a]?h' km5\of}6{ ul/Psf]
s/bftf lzIff tyf s/ ;DaGwL lgoldt
Counseling dfkm{t\ s/bftfnfO{ s/ ;DaGwL
lzIff lgoldt kdf lbOb} cfPsf] .
Frontline Office df s/bftf ;]jf
sIfsf] Aoa:yf u/L s/bftfsf] kx'r
clej[l4 ul/Psf] .
3/ axfn ;j]{If0f sfo{nfO{ lg/Gt/tf
lbOPsf]] .
s/ aSof}tf km5\of}6{ sfo{nfO{ yk hf]8
lbb} cfPsf] ;f]sf] nflu ;+sng e|d0fnfO{
sfo{:ynd} uO{ k|efjsf/L agfO{Psf] .

clen]v Joj:yfkgnfO{ sDo'6/;u cfa4

u/L nf]sz
] g tf]Sg] sfo{ ul/Psf] .
s/ k/LIf0f sfo{nfO{ yk k|efjsf/L
tyf Aojl:yt agfpg] lznlznfdf
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Vol 2, Issue 10, April 2015

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Email: taxbulletin@ird.gov.np
website: www.ird.gov.np

16

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