Professional Documents
Culture Documents
Cfof) Uåf/F CGTL/D K - LTJ) BG K) Z: Fs ( Ifd CLWSF/LX?SF) RF) Yf) J) 7S LBNNLDF DKGG
Cfof) Uåf/F CGTL/D K - LTJ) BG K) Z: Fs ( Ifd CLWSF/LX?SF) RF) Yf) J) 7S LBNNLDF DKGG
Cfof) Uåf/F CGTL/D K - LTJ) BG K) Z: Fs ( Ifd CLWSF/LX?SF) RF) Yf) J) 7S LBNNLDF DKGG
@, @)&@ h]7
cy{dGqL 8f= /fdz/0f dxtnfO{ cGtl/d k|ltj]bg k]z ug'{x'b} cfof]usf kbflwsf/Lx?
cfFvLem\ofn
cfof]uf/f
cfly{s kqsf/x?
;+u 5nkmn
k[i7
#
dlb/f Joj;foL;+u
ljefusf] cGtlqm{of
k[i7
%
h:tf kftf
pBf]uLx?;+u
ljefusf] 5nkmn
k[i7
(
;Gb]z
dxflgb]{zssf] ;Gb]z
d'n's cK7\of/f] cj:yfaf6 u'lh|/x]sf] a]nf ;j}n] cfcfkm\gf]
If]qaf6 /fi6k|ltsf] jkmfbfl/tf / bfloTj k"/f ug]{ s'/fdf
cu|;/ eP/ nfUg d ;j}df cfJxfg ;d]t ug{ rfxG5' . h]
h:tf ;'s} kl/jt{g / ;'wf/sf Ph]08fx? cfPtfklg cfGtl/s
>f]tsf] kl/rfngdf a9f]Q/L Nofpgsf nflu s/ k|0ffnLsf
/x]sf tTjx?df ;bfrfl/tf, ;xof]u / ;dGJo cTofjZos /xg]
x'bf ljBdfg Joj:yf / ;DefJo kl/jt{gnfO{ cfTd;ft u/L
/fi6k|ltsf] bfloTj lgjf{xdf Psh'6 x'g d ;j}df cfu|x ub{5' .
xfdL clxn] cfly{s jif{ @)&@)&#
sf] ah]6 lgdf{0fsf] ;+3f/df 5f}+ . d'n'sdf
ev{/} uPsf] ljgfzsf/L e"sDkn] lgDTofPsf]
cfly{ s ;+ s 6 / Ifltu| : t ;+ / rgfsf]
;Dj4{g / k'glgdf{0fsf nflu yk >f]tsf]
cfjZostf o; qmddf b]lvPsf] 5 . To;}n]
xfdLn] Ifltu|:t ;+/rgfx?sf] k'glgdf{0f
/ ljktdf k/]sf hgtfnfO{ /fxt pknJw
u/fpgsf nflu s/sf gof If] q x?
;d]tsf] klxrfg u/L cfGtl/s >f]tsf]
k|efjsf/L kl/rfngdf /0fgLlts lx;fjn]
sfo{ of]hgf agfO{ h'6\g' kg]{ a]nf cfPsf]
d}n] dx;'z u/]sf] 5' .
Psftkm{ Ifltu|:t ;+/rgfx?sf]
k'glgdf{0f / k'g:yfkgfsf nflu yk cfly{s
;|f]tsf] cfjZostf /x]sf] 5 eg] csf{tkm{
yk cfly{s >f]tsf] nflu s/f/f]k0f ug]{
If]qdf ljgfzsf/L dxfe"sDkn] k'ofPsf]
Ifltsf] jf:tljs d"Nof+sg u/L ;To
tYosf] cfwf/df s/ k|zf;gn] plrt
lg0f{o ul/lbg' kg]{ klg 5 . s/ k|zf;g
/ s/bftfaLr d}qLk"0f{ ;DaGw / Jojxf/
b]lvg] / k'glgdf{0f Pj+ k'g:yf{kgfsf nflu
cfjZos yk >f]t klxrfg ug{ b'j} kIf
plQs} lhDd]jf/Lk"j{s k|:t't x'g] ljZjf;
klg d}n] lnPsf] 5' .
d'ns
' cK7\of/f] cj:yfaf6 u'lh|/x]sf]
a]nf ;j}n] cfcfkm\gf] If]qaf6 /fi6k|ltsf]
jkmfbfl/tf / bfloTj k"/f ug]{ s'/fdf cu|;/
eP/ nfUg d ;j}df cfJxfg ;d]t ug{
rfxG5' . h] h:tf ;'s} kl/jt{g / ;'wf/sf
Ph]08fx? cfPtfklg cfGtl/s >f]tsf]
kl/rfngdf a9f]Q/L Nofpgsf nflu s/
k|0ffnLsf /x]sf tTjx?df ;bfrfl/tf,
c;f/, @)&@
r'8fdl0f zdf{
dxflgb]{zs
;dfrf/
www.ird.gov.np
s/ a'n]l6g
Tax Bulletin
! k]hsf] af+sL
dxflgb]{zs >L r'8fdl0f zdf{, cfof]usf cWoIf 8f= ?k v8\sf nufot cGo kbflwsf/Lx?
I
TAX
;dfrf/
dxflgb]{zs >L r'8fdl0f zdf{, cfof]usf cWoIf 8f= ?kaxfb'/ v8\sf nufot cGo kbflwsf/Lx?
www.ird.gov.np
;dfrf/
s/ a'n]l6g
Tax Bulletin
I
TAX
sfof{no kl/ro
k|d'v s/ clws[t
s/ clws[t
sDKo'6/ clws[t
zfvf clws[t
n]vf clws[t
n]vfkfn
gf=;'=
6f=gf=;'=
8f=O+=;'=
vl/bf/
kl/ro
cfGtl/s /fh:j sfof{no, sf7df08f} If]q
g+= ! sf] :yfkgf tTsflng s/ sfof{no,
sf7df8f}+ If]q g+= ! / @ tyf d"No clej[l4 s/
sfof{no, sf7df08f}s
+ f] cf+lzs sfo{If]qnfO{
ufe]/ @)%* ;fpgdf ePsf] xf] . s/bftfd}qL
jftfj/0f ;[hgf ug],{ pTs[i6 s/bftf ;]jf
k|bfg ug],{ sfof{nosf] lglb{i6 jflif{s ;+sng
nIosf ;fy} jflif{s sfo{ut nIox? k"/f ug],{
;"rgf / tYodf cfwfl/t cg';GwfgfTds
lqmofsnfk dfkm{t s/ r'xfa6 lgoGq0f ug],{
s/ sfg"gsf] k|efjsf/L sfof{Gjog ug],{
s/ k/LIf0f sfo{nfO{ hf]lvddf cfwfl/t
/ u'0ffTds agfpg] / cfGtl/s /fh:j
laefusf] kfr aif]{ /0fgLlts of]hgf / tLg
aif]{ ;'wf/ of]hgfsf] sfof{Gaogdf ;xof]u
k'ofpg] o; sfof{nosf] p2]Zo /x]sf] 5 .
sf7df8f}+ dxfgu/kflnsf j8f g+= !, ^, &, *,
(, !), #!, #@, ##, #$ / #% tyf sf7df8f}+
lhNnfsf] k"jL{ e]usf uf]s0f]Z{ j/, z+v/fk'/ /
sfu]Zj/L dgx/f u/L # gu/kflnsfsf jflif{s
?= % s/f]8 b]lv $)s/f]8 -ljQLo ;+:yf,
d]l8sn sn]h / 7]Ssf Joj;fo ug]{ s/bftfsf]
xsdf @% s/f]8_ ;Dd sf/f]jf/ ug]{ s/bftf
o; sfof{nosf] sfo{If]q leq /x]sf 5g\ . o;
sfof{no cGtu{t *%) s/bftf /x]sf 5g\ .
!
#
@
!
!
!
@
!
@
!
cg';Gwfg zfvf
k|d'v s/ clws[t
s/ clws[t
@
$
s/k/LIf0f zfvf
k|d'v s/ clws[t #
s/ clws[t
!@
gf=;'=
&
b/aGbL
kbk"lt{
19
19
kmflhn
kmflhn
kmflhn
40
49
s}lkmot
l/Qm
@ hgf al9
sfof{no kl/ro
www.ird.gov.np
cfos/
3/jxfn s/
Aofh s/
d"=c=s/
:jf:o ;]jf s/
lzIff ;]jf z'Ns
hDdf
jflif{s nIo
j}zfv ;Ddsf]
nIo
k|ult
k|ltzt
1,64,75,93
1,25,85,96
1,27,42,25
101=24
22,64,16
20,74,89
7,09,41
34=19
12,74,47
12,18,54
5,23,21
42=94
1,42,92,47
1,17,44,74
79,96,04
68=08
2,41,73
2,24,61
1,58,92
70=76
1,98,72
1,48,33
1,39,28
93=90
3,47,47,48
2,79,97,07
2,22,69,11
79=71
j}zfv ;Ddsf]
;+sng
s/ a'n]l6g
Tax Bulletin
I
TAX
sfof{no kl/ro
kl/ro
cfGtl/s /fh:j sfof{ n o w/fgsf]
:yfkgf lj=;+= @)%* ;fndf ePsf] xf] .
g]kfn ;/sf/n] @)%* ;fndf tTsflng
cGtMz'Ns ljefu, s/ ljefu tyf d"No
clej[l4 s/ ljefusf] ;d]tsf] Plss/0f
u/L cfGtl/s /fh:j ljefusf] :yfkgf
u/] ;u} o; sfof{nosf] :yfkgf ePsf]
xf] . k|f/lDes sfndf xfnsf] efg'rf]s
l:yt k'/fgf] s/ sfof{nosf] ejgaf6}
o;sf] k|zf;g ul/Psf]df lj=;+= @)%*
;fn kZrft\ ;fljssf] sfof{nodf gof
ejg lgdf{0f u/L sfof{no ;~rfngdf
cfPsf] xf] . sl/a %# xhf/ ^ ;o %#
s/bftfx?nfO{ k|ToIf k/f]If ?kdf ;]jf
k'ofO/x]sf] 5 .
sfof{nosf] cjl:ylt tyf sfo{If]q
w/fg gu/kflnsfsf] jf8{ g+ D a/ !^
e"lkdfu{ l:yt sfof{non] Ps ljufxf hldg
rr]{sf] 5 . h;df Pp6f d'Vo k|zf;lgs
ejg tyf tLgj6f sd{ r f/L cfjf;
ejgx? /x]sf 5g\ . w/fgsf] efg'rf]sdf
t] x | w' / df ag] s f] !$ sf] 7 fsf] ejg
;d]t sd{rf/L cfjf;sf] ?kdf k|of]u
eO/x]sf] 5 . sfof{nosf] sfo{ If]q cGtu{t
sf]zL c~rnsf kfrj6f lhNnf ;'g;/L,
wgs'6f, t]x|y'd ef]hk'/ tyf ;+v'jf;ef
kb
b/aGbL ;+Vof
ljz]if k " l t { l / Q m
s}lkmot
b/aGbL ;+Vof ;+Vof
k|d'v s/ clws[t
s/ clws[t
sDKo'6/ clws[t
gf=;'
n]vf clws[t
6f=gf=;=
;jf/L rfns
sfof{no ;xof]uL
hDdf
21
31
zLif{s
nIo
c;"nL
k|ult k|ltzt
536849
540707
100=72
cfos/
47076
29853
62=84
3/axfn s/
26727
27571
103=16
Aofhs/
524021
451379
86=14
d'=c= s/
5255
85=20
lzIff ;]jf s/ 6168
2285
99=32
:jf:Yo ;]jf s/ 2301
334798
323325
96=57
cGtMz'Ns
1477940 1380104 93=38
hDdf
s/
clws[t
s=c= s/
k/LIf0f
zfvf
s=c= s/
k/LIf0f
zfvf
s=c= s/
k/LIf0f
zfvf
sfo{If]qM
sf]zL
df]/+u
afx]ssf
lhNnf
c+rnsf
kf+r
gf= ;'= $,
8f=O=;'= $,
6f=gf=;'= #,
sf=;= #
s=c=!
s=;]=sf=
O6x/L
gf= ;'= #,
8f=O=;'= #,
6f=gf=;'= !,
sf=;= @
s=c=!
s=;]=sf=
' f
wgs6
gf= ;'= @,
8f=O=;'= @,
sf=;= !
s=c= s/
k/LIf0f
zfvf
s/ clws[t,
;+sng zfvf
s/ clws[t
;+rfng zfvf
sDKo'6/
clws[t @
#
kmflhn
k|d'v
s=c= s/
k/LIf0f
zfvf
#
kmflhn
gf=;'= !,
sf=;=!
sfof{no kl/ro;dfrf/
www.ird.gov.np
110
cGtMz'Ns
999816 1051935 105=212 1297624 1386941 107
1629645 1655217 102
hDdf
clen]v Joj:yfkg
s/bftfsf] btf{ ePb]lvsf ;Dk"0f{ sfuhftsf]
clen]lvs/0f ug]{ sfo{ eO/x]sf] 5 . kmfOn
zfvfnfO{ Jojl:yt ug{sf] nflu :yfoL
n]vf gDa/ (PAN) sf] qmddf ldnfO{
/flvPsf] tyf sDKo'6/af6 kmfOn vf]Hg]
sfo{sf] nflu ;j} kmfOnx?sf] sDKo'6/
8f6f k|ljli6 ug]{ sfo{ cf/De ul/;lsPsf]
5 . bzf}+ aif{ eGbf k'/fgf kmfOnx? klg
s/ k|of]hgsf] nflu dxTjk"0f{ x'g] ePsf]n]
k' / fgf kmfOnx? ;d] t qmd ldnfP/
/flvPsf] 5 .
;DkGg ePsf d'Vo sfo{x?
s/bftfsf] s/ ;DaGwL ;d:ofx?nfO{
;' N emfp b } x/] s jif{ ah] 6 jStJo
; u } ;fj{ h lgs ul/g] cfly{ s P] g n]
s/bftfx?nfO{ k|bfg ug]{ u/]sf] ;'ljwf
jf 5'6 tyf s/ k|zf;g ;DaGwL kl5Nnf
ultljlwx?sf] hfgsf/Lsf] nflu ljlwGg
:yfgdf uO{ s/bftf lzIff, Joj;foL
tyf s/bftfx?;u ul/g] cGt/lqmof
Pj+ 5nkmn sfo{qmdaf6 s/ r]tgfsf]
lj:tf/ ug]{ ul/Psf] 5 . ;do ;dodf
s/bftfx?nfO{ eTDS ug] { ;DaGwL
hfgsf/L u/fOg] ul/Psf] tyf d" N o
clej[l4 s/ tyf cfos/sf] s/ ljj/0f
bflvnf tyf ?h' ug]{ sfo{ online
dfkm{t ul/g] u/]sf] 5 . sfof{nosf]
sfo{ I f] q ;+ v ' j f;ef, ef] h k' / tyf
t]x|y'd h:tf ljs6 kxf8L lhNNff ;d]t
kg]{ u/]sf]n] tyf tTtt\ lhNnfsf ;j}
s/bftfx?n] sDKo'6/af6 ljj/0f k|lji6
ug]{ sfo{df obfsbf sl7gfO pTkGg x'g]
u/]sf]n] sfof{nodfg} ;xof]u sIf /flv
cfkm}+ ljj/0f eg{ ghfGg] s/bftfx?nfO{
ljj/0f el/lbg] ul/Psf] 5 . To:t} pBf]u
jfl0fHo ;+3 ;'g;/Lsf] ;xsfo{df ;d]t
s/ a'n]l6g
Tax Bulletin
I
TAX
sfof{no kl/ro
kl/ro
10
k|d'v s/ clws[t
k|zf;g zfvf
s/
zfvf
clws[t
sDKo'6/
clwst
s/
clwst[
s/
clws[t
s/ ;+sng zfvf
s/
clws[t
s/
clws[t
s/k/LIf0f tyf
cg';Gwfg zfvf
s/ clws[t @
s/ clws[t @
gf=;' #
n]vfkfn
s/f/ ;]jf
8f=O=;"= %
x=;=rf= @
sf=;= @
gf=;'@
gf=;'' @
sfof{no kl/ro
www.ird.gov.np
@)^*.)^(
($$!)#
(%*&(%
!)!=%^ %
@)^(.)&)
!!%$%)*
!@)(($%
!)$=*)%
@)&))&!
!$$(^#!
!$*(^*^
!)@=&^ %
11
s/ a'n]l6g
Tax Bulletin
I
TAX
4.02
1.91
48
112
6.94
5.26
76
96
70.14
66.01
94
113
VAT (domestic)
32.51
30.83
95
114
Excise (domestic)
24.84
22.63
91
109
0.40
92
105
0.46
0.52
113
130
Grand Total
128.40 120.42
94
112
sf] ;+zf]lwt k|f]6f]sndf ;xdt ePsf 5g\ . cfufdL kfrf} j}7s dflNbE;df ug]{
;xdtL ePsf] / dflNbE;n] gug]{ ePdf j0ff{g'qmd cg';f/ g]kfnn] cfof]hgf
ug]{ lg0f{o ;d]t ePsf] 5 . ;f] j}7sn] ljleGg d'n'sdf % j6f ljifodf ;fs{
:t/Lo ;]ldgf/ ;~rfng ug]{ k|ltj4tf hgfPsf] 5 .
Topic
August 2015
Jan/Feb 2016
Ta x P a y e r s
Management
March 2016
Compliance
;+/Ifs
k|sfzs
cfGtl/s /fh:j ljefu
nflhDkf6, sf7df8f}+
kmf]g g+=M )!$$!%*)@, $$!%*)#, $$!(&!(
Email: taxbulletin@ird.gov.np
website: www.ird.gov.np
12
Tentative
Schedule
Venue
r'8fdl0f zdf{
;+of]hg
bLks clwsf/L
Pakistan
;Nnfxsf/
/fddl0f b'jf8L
ch'{gk|;fb kf]v/]n
rGb|snf kf}8]n
nIdLk|;fb ofbj
;Dkfbg ;d"x
;Demgf a/fn
nfnaxfb'/ vqL
lzjnfn ltjf/L
k|sfz zdf{ 9sfn
cfgGb sfkm\n]