Professional Documents
Culture Documents
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TABLE OF CONTENTS
1. INCOME TAX ACT, 2058 & INCOME TAX (9TH AMENDMENT) RULES,2076 ........................ 2
2. VALUE ADDED TAX ACT, 2052 & VAT (21ST AMENDMENTS) RULES, 2076 ..................... 17
3. EXCISE ACT, 2058 & EXCISE (19TH AMENDMENTS) RULES, 2076..................................... 23
4. CUSTOM ACT, 2064 .......................................................................................................................... 24
5. CUSTOM TARRIF, 2076.................................................................................................................... 30
Every effort has been made to avoid errors or omission. Any mistake, error or discrepancy if
any noted may be brought to my notice which shall be taken care of. No representation or
warranties with respect to the accuracy or completeness of the contents of this book, and
specifically disclaims any implied warranties of merchantability or fitness for any particular
purpose. There are no warranties with extend beyond the descriptions contained in this
paragraph. No warranty may be created or extended by sales representatives or written sales
materials. The accuracy and completeness of the information provided herein and the options
stated herein are not guaranteed or warranted to produce any particular result and the advice
and strategies contained herein may not be suitable for every individual. Author shall not be
liable for any loss of profit or any other commercial damages, including but not limited to
special, incidental, consequential or other damages. It is suggested that to avoid any doubt, the
reader should cross check all the facts, laws and contents of the publication with the original
publications or notifications.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
1. INCOME TAX ACT, 2058 & INCOME TAX (9TH AMENDMENT) RULES,2076
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
The rate of tax will be exempted by The rate of tax will be exempted by
40% on income earned from 40% on income earned from
construction and operation of road, construction and operation of road,
bridge, airport, tunnel and from bridge, airport, tunnel and from
operating through investment in operating through investment in
tram, trolleybus. tram, trolleybus.
Following tax rebate shall be
allowed to any Entity earning
income from following activity:
Section
11(3Cha) (Ka) Operated any trolley bus, or
tram then 20%
(Kha) Operated any rope way, cable
car, railway, tunnel or sky
bridge after construction
then 20% ; or
(Ga) Construction and Operation
of Airport then 40%
(Gha) Construction and operation
of Road, Bridge or Tunnel
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
In case where a resident person files In case where a resident person files
an application with the Department an application with the Department
Section 63(1) intending to get approval for intending to get approval for
establishing a retirement fund, the establishing a retirement fund, the
Department shall pronounce the Department shall pronounce the
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
For reference purpose only As per Sub Section (3) of Section 78,
IRD may prescribe situations in
which a person is required to show or
Section 78(3)
quote their Permanent Account
and (4) Number.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
But, But,
Section
(Ka) Tax shall be withheld at the (Ka) Tax shall be withheld at the
88(1)(5)(Kha)
rate of 1.5% on payment rate of 1.5% on payment
made to person registered made to person registered in
in VAT and running VAT and running business of
business of giving vehicles giving vehicles on rent.
on rent.
(Kha) Withholding Tax shall not be
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
Notwithstanding Sub Section (4), tax Notwithstanding Sub Section (4), tax
on house rent income of natural on house rent income of natural
person other than in conducting a person other than in conducting a
business shall be required to pay business shall be required to pay
within end of Ashad of current year within end of Ashad of current year
Section and person choosing to pay tax on and person choosing to pay tax on
90(4Ka) the basis of turnover as per Section the basis of turnover as per Section
4(4Ka) shall deposit tax withheld by 4(4Ka) shall deposit tax withheld by it
it under Chapter 17 at time of under Chapter 17 at time of making
making payment of tax in payment of tax in installment.
installment.
Section 94(1)
As per Sub Section (1) of Section 94,
a person who derives or expects to
For reference purpose only derive any assessable income during
an income-year from a business or
investment shall required to pay tax
for the year by three installments as
follows:
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
imported for business purpose, the Part 8 of HS system are imported for
customs office shall collect advance business purpose, the customs office
tax at the time of release of goods @ shall collect advance tax at the time
5% on customs value determined of release of goods @ 5% and meat
such products falling in Part 2, Milk Products,
Egg, Honey falling in Part 4, Finger
Millet (Kodo), Buckwheat (Fapar),
Proso Millet (Junelo), Rice, Small
Rice Grains (Kanika) falling in Part
10, Flour, ground cereal gains (Aata
and Pitho) falling in Part 11, Herbs,
Sugarcane falling in Part 12, Plant
related production falling in Part
14 @ 2.5% on customs value
determined such products
The advance tax amount collected or The advance tax amount collected or
the amount deemed to have collected the amount deemed to have collected
under sub-section (7) should be under sub-section (7) (8) should be
Section deposited in the Department within deposited in the Department within
95Ka(10) the time period under Sub-section (8) the time period under Sub-section (8)
along with the return in statement. (9) along with the return in
statement.
In the following conditions, both the In the following conditions, both the
person collecting advance tax and person collecting advance tax and the
the person from whom it is to be person from whom it is to be
recovered shall jointly and separately recovered shall jointly and separately
be liable, for the payment of the tax, be liable, for the payment of the tax,
to the Department: to the Department:
Section (Ka) If the advance tax not (Ka) If the advance tax not
95Ka(11)(Kha) collected by a person required collected by a person required
to collect; and to collect; and
(Kha) If the tax deemed to have (Kha) If the tax deemed to have
collected under sub section collected under sub section (7)
(7) not deposited in the (8) not deposited in the
Department under Sub- Department under Sub-
section (9), section (9) (10),
The advance tax amount can be The advance tax amount can be
recovered from the person from recovered from the person from whom
Section whom it was required to be collected it was required to be collected in case
95Ka(13) in case the amount is deposited into the amount is deposited into the
the Department under Sub-section Department under Sub-section (9)
(9) by the person required to recover (10) by the person required to recover
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
served the person with notice to that and served the person with notice
effect on the day that the notification to that effect on the day that the
is filed with the Department. notification is filed with the
Department.
If a person does not file the returns, If a person does not file the returns,
the following charges are imposed on the following charges are imposed on
those persons: those persons:
Section 117 (1) (Ka) Per return 2,000 on not filing (Ka) Per return 2,000 5,000 or
(Ka) return as per Section 95(1) in 0.01 % of Assessable Income
an income year as per Income Tax Return
which ever is higher on not
filing return as per Section
95(1) in an income year
Subject to Sub Section (2) and (4), Subject to Sub Section (2) and (4), the
the taxable income of a resident taxable income of a resident natural
natural person for an income-year is person for an income-year is taxed at
taxed at the following rates: the following rates:
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
Subject to Sub Section (4), the Subject to Sub Section (4), the
taxable income of a couple making taxable income of a couple making an
an election under section 50 for an election under section 50 for an
income-year shall be taxed at the income-year shall be taxed at the
following rates: following rates:
(Ka) taxable income from (Ka) taxable income from
employment upto Rs. employment upto Rs.
400,000 – 1%; 400,000 Rs. 450,000 – 1%;
Schedule 1 (Kha) taxable income in excess of (Kha) taxable income in excess of
Section 1(2)
Rs.400000 but not exceeding Rs.400000 Rs.450,000 but
Rs.500000-Rs.4000 as per not exceeding Rs.500000
clause(Ka) for income upto Rs.5,50,000 - Rs.4000
Rs.400000 and 10% of Rs.4,500 as per clause(Ka) for
taxable income in excess of income upto Rs.400000
Rs. 400000; Rs.450,000 and 10% of
taxable income in excess of
Rs. 400000 Rs. 4,50,000 ;
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
For a taxpayer having registered sole For a taxpayer having registered sole
proprietorship firm and having proprietorship firm and having
income from pension and amount income from pension and and income
contributed by natural person on of natural person contributing at
contribution based pension fund, 1% contribution based pension fund 1%
tax under Clause (Ka) is not applied. tax under Clause (Ka) is not applied.
As per Sub section (4) od Section 1 of As per Sub section (4) od Section 1 of
Schedule 1, Subject to Sub section(3) Schedule 1, Subject to Sub section(3)
the following Natural Person Shall be the following Natural Person Shall be
taxed as fallows: taxed as fallows:
(Ka) the greater of the following (Ka) the greater of the following
Schedule 1 amounts shall be taxed at the amounts shall be taxed at the
Section1 (4) rates specified in Sub section(1) rates specified in Sub
or(2) as though it were the only section(1) or(2) as though it
taxable income of the Natural were the only taxable income
Person or couple, as the case of the Natural Person or
requires ;and couple, as the case requires
;and
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
(1) the total of Natural person or (1) the total of Natural person or
couples taxable income less the couples taxable income less the
gains; or gains; or
(2) Rs.350000, in the case of an (2) Rs.350000 Rs. 400,000 , in the
Natural person, or Rs.400000 in case of an Natural person, or
the case of a couple, Rs.4,00,000 Rs.4,50,000 in
the case of a couple,
(Kha) the balance of the taxable (Kha) the balance of the taxable
income is taxed at the rate of income is taxed at the rate of
10%.But, 10%.But,
(1) Tax shall be levied at 2.5% if the (1) Tax shall be levied at 2.5% if the
ownership is more than 5 years ownership is more than 5 years
of the NBCA( land and house of the NBCA( land and house
and land) disposed off. and land) disposed off.
(2) Tax shall be levied at 5% if the (2) Tax shall be levied at 5% if the
ownership is less than 5years of ownership is less than 5years of
the NBCA( land and House and the NBCA( land and House and
land) dispossed off. land) dispossed off.
(3) Tax shall be levied at 5% 7. 5% (3) Tax shall be levied at 5% 7. 5%
on the gain from disposal of an on the gain from disposal of an
interest in any entity listed in interest in any entity listed in
Securities Exchange Board of Securities Exchange Board of
Nepal. Nepal.
The amount of tax referred to in The amount of tax referred to in
section 4(4) shall be- section 4(4) shall be-
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
(Ga) for person engaged in service (Ga) for person engaged in service
sector business: 2% of sector business: 2% of
transaction. transaction.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
A person shall pay tax in accordance A person shall pay tax in accordance
with sub-Rule (1) in the following with sub-Rule (1) in the following
forms: forms:
(Ka) if the payment is made to the (Ka) if the payment is made to the
Department where the Department where the
payment does not exceed the payment does not exceed the
limits for cash payment limits for cash payment
prescribed by the Department, prescribed by the Department,
in cash; or where the payment in cash; or where the payment
exceeds the limits, by bank exceeds the limits, by bank
cheques or bank draft; or cheques or bank draft; or
Rule 29(3)
(Kha) If the payment is made to a (Kha) If the payment is made to a
bank empowered to conduct bank empowered to conduct
Government transactions, in Government transactions, in
cash, bank cheques or bank cash, bank cheques or bank
draft. draft.
But for doing government
transaction if payment is to
be made through authorized
bank in excess of Rs. 10
Lakh then payment should
be made via cheque, draft or
electronic medium.
2. VALUE ADDED TAX ACT, 2052 & VAT (21ST AMENDMENTS) RULES, 2076
(Section 24 of Finance Act, 2076)
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
(kha) Where any person operates a (kha) Where any person operates a
business of hardware, sanitary, business of hardware,
furniture, fixture, furnishing, sanitary, furniture, fixture,
automobiles, motor parts, furnishing, automobiles,
electronics, marbles, education motor parts, electronics,
consultancy, disco theque, marbles, education
health club, massage therapy, consultancy, disco theque,
beauty parlour, catering health club, massage
services, party palace business, therapy, beauty parlour,
parking service, dry cleaners Educational and Legal
operated with machinery, Consultancy services,
retaurant with bar, ice-cream Accounting and Auditing
industry, colour lab, boutique, related services catering
tailoring business with services, party palace
materials of suiting shirting, business, parking service,
supplying uniform to dry cleaners operated with
educational institutions or machinery, retaurant with
health institutions or other bar, ice-cream industry,
entities within metropolitan, colour lab, boutique, tailoring
sub-metropolitan,municipality business with materials of
or areas as designated by the suiting shirting, supplying
department. uniform to educational
institutions or health
institutions or other entities
within metropolitan, sub-
metropolitan,municipality or
areas as designated by the
department.
Section 10Ga(1) No provision Person registered as per this Act,
should update registration related
information and documents in
biometric registration procedure
as specified by the deparment
within the stipulated time.
Section 14(6) A provision will be made to recover the A provision will be made to recover
tax at consumer’s level on the the tax at consumer’s level on the
published price by issuing invoice in published price by issuing invoice in
prescribed format while selling those prescribed format while selling those
goods by the person under Sub goods by the person under Sub
Section (7) to non registrants. Section (7) (5) to non registrants.
Provided that the person not specified Provided that the person not
under Sub Section (7) may voluntary specified under Sub Section (7) (5)
issue the invoice in the prescribed may voluntary issue the invoice in
format under this Sub Section. the prescribed format under this
Sub Section.
Section 19(7Ka) No provision Notwithstanding Sub Section (7),
tax in excess of Rs. 1,000,000
shall only be paid through cheque,
draft or electronic medium.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
Section 24(3) A registered person may file a claim to A registered person may file a claim
a tax officer for a lump sum refund, as to a tax officer for a lump sum
prescribed, of the amount of the refund, as prescribed, of the amount
remaining excess after offsetting for a of the remaining excess after
continuous period of six months offsetting for a continuous period of
under this section. six four months under this section.
Note:
For reference purpose only As per Sub Section (5) of Section 10,
the registered person shall display
the registration certificate in a
conspicuous place at his principal
place of transactions. If there is
more than one place of transaction,
he shall display in a conspicuous
place at each place, other than the
principal one, a copy of the
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
Note:
As per Sub Section (7) of Section 10,
every registered person shall inform
For reference purpose only the tax officer within 15 days of any
changes in the information
pertaining to the application for
registration as required under sub-
section 1 and 2 of Section 10.
For reference purpose only As per Sub Section (1) of Section 14,
every registered person is required
to issue an invoice to the recipient,
in supplying any goods and services.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
Section 29(1Ga) Fifty per cent of the bill amount shall Fifty per cent of the bill amount
be levied to selling persons issuing penalty or imprisionment up to 6
bills without transferring goods. month or both shall be levied to
selling persons issuing bills without
transferring goods.
Section 31Ka(6) The taxpayer applying under Sub The taxpayer applying under Sub
Section (1) should pay undisuted tax Section (1) should pay undisuted tax
amount and deposit cash in 1/3 of the amount and deposit cash in 1/3
disputed tax amount out of the 1/4 of the disputed tax amount out
assessed tax amount. of the assessed tax amount.
As per Sub Section (1) of Section
31Ka, A person discontent with the
For reference purpose only decision of tax assessment made by
a tax officer, may apply to the
department against the decision
within 30 days of getting
information of the decision.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
reigistered person.
Rule 41(1) For the purpose of Section 17 of the For the purpose of Section 17 of the
Act, tax may not be deducted in Act, tax may not be deducted in
respect of the following goods or respect of the following goods or
services: services:
(Ka) Beverages, (Ka) Beverages,
(Kha) Alcohol or alcohol mixed (Kha) Alcohol or alcohol mixed
beverages such as liquor and beverages such as liquor and beers;
beers; (Ga) Light Petroleum Product
(Ga) Light petroleum (Petrol) fuel for (Petrol) fuel for vehicles (Petrol,
vehicles, Diesel and L.P. Gas),
(Gha) Entertainment expenses. (Gha) Entertainment expenses.
Rule 45(1) When refunding the amount of tax for When refunding the amount of tax
the purpose of Sub-sec.(3) and (4) of for the purpose of Sub-sec.(3) and
Section 24 or Section 25 of the Act, (4) of Section 24 or Section 25 of the
the TO shall immediately investigate Act, the TO shall immediately
the evidence submitted by the investigate the evidence submitted
Taxpayer for the refund of tax and by the Taxpayer for the refund of tax
refund the tax within 30-days of the and refund the tax within 30 60
date of registration of the claim. days with respect to Section 24(3)
– and within 30 days with respect
to Section 24(4) and Section 25 of
the date of registration of the claim.
Rule 45(2Ka) No Provision For the purpose of refund, tax paid
on goods or services purchased from
listed firm or company (refund shop)
by Diplomatic mission or diplomats
as per Section 25(1)(Ka) and (Ka1)
can be refunded within 30 days as
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
spirit or ENA has to so set the spirit or ENA has to so set the
recovery rate that at least 20 liter recovery rate that at least 20 liter
rectified spirit or 19 liter ENA of a rectified spirit or 19 liter ENA of a
minimum 65 OP, 19 literanyhdorus minimum 65 OP, 19 literanyhdorus
ethanol of a minimum 72 OP has to ethanol of a minimum 72 OP has to
be produced from a quintal of be produced from a quintal of
molasses at the end of each month. molasses at the end of each month.
Minimum recovery rate of ENA is Minimum recovery rate of ENA is 95
95 liter from rectified spirit per 100 liter from rectified spirit per 100
liters. Recovery level of 30.57 liters liters. Recovery level of 30.57 42
of ENA from food grains per quintal liters of ENA from food grains per
of minimum 68.8 OP is fixed. In quintal of minimum 68.8 OP is fixed.
case of production from others, it Organisations producing wine
has to be as prescribed by the from fruits shall produce from per
Department. kg of fruits wine of 2liter
contaning 12% portion of alcohol
or on basis of same percentage of
alcohol produce proportionate
wine. In case of production from
others, it has to be as prescribed by
the Department.
Any licensee who has set the Any licensee who has set the
recovery rate below this rate has to recovery rate below this rate has to
submit reasonable and adequate submit reasonable and adequate
reasons therefor to the Department reasons therefor to the Department
and obtain approval. In cases and obtain approval. In cases where
where approval is not given by the approval is not given by the
Department, the Office shall Department, the Office shall recover
recover from the licensee all the from the licensee all the revenues
revenues chargeable on the margin chargeable on the margin of quantity
of quantity as per the maximum as per the maximum rate on the
rate on the liquors. liquors.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
Explanation: Explanation:
For the purposes of this Section, For the purposes of this Section,
"Special Economic Zone" means a "Special Economic Zone" means a
zone specified as a special zone specified by Nepal
economic zone by the Government Government as per the prevailing
of Nepal through notification in the laws.
Nepal Gazette.
12(1Ka) No Provision Custom office shall release Bank
Gurantee on the written
recommendation of Special
Economic Zone Authority after
completion of purpose for which
bank guarantee has been taken as
per Sub Section 1(Kha) or (Ga).
12(2) If any importer sells, as prescribed, If any importer sells, as prescribed,
any goods which that importer has any goods which that importer has
imported to any industry situated imported to any industry situated
in the special economic zone and established in the special economic
that importer has paid the customs zone and that importer has paid the
duty for importing such goods, the customs duty for importing such
Customs Office shall refund, as goods, the Customs Office shall
prescribed, such customs duty to refund, as prescribed, such customs
that importer. duty to that importer.
12(3) If any industry situated outside the If any industry situated established
special economic zone sells any outside the special economic zone
finished goods manufactured by sells any finished goods
that industry to any industry manufactured by that industry to
situated within the special any industry situated established
economic zone, such customs duty within the special economic zone,
and other facility as is accorded in such customs duty and other facility
the event of export shall be as is accorded in the event of export
accorded as if that sale were an shall be accorded as if that sale were
export. an export.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
32 After the clearance of goods by the After the clearance of goods by the
Customs Office, such goods may be Customs Office, such goods may be
kept in the means of transport kept in the means of transport
which is to be used for transporting closed container which is to be
them, and the Customs Office may used for transporting them, and the
seal such means of transport. Customs Office may seal such
means of transport container.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
34(3) If, upon audit made pursuant to If, upon audit made pursuant to
sub-section (1), it appears that less sub-section (1), it appears that less
duty has been recovered by the duty has been recovered by the
reason of difference in sub-heading reason of difference in sub-heading
of commodity classification, the of commodity classification or due to
concerned Customs Office shall exemption of applicable duty, the
recover such shortfall amount of concerned Customs Office shall
duty and fine equivalent to that of recover such shortfall amount of
shortfall amount from the importer. duty and fine equivalent to that of
shortfall amount from the importer.
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
91 If any person arrests any other (1) If any person arrests any
person while bringing goods other person while bringing
through elsewhere than the goods through elsewhere than
customs area by evading the the customs area by evading
customs duty and produces such the customs duty and
other person for action under this produces such other person
Act, the Director General or the for action under this Act, the
official deputed by him or her, and Director General or the official
if such goods produced to any deputed by him or her, and if
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FINANCE ACT, 2076 INCOME YEAR 2076-2077
REFERENCES:
1. Finance Act, 2076
https://www.customs.gov.np/upload/documents/Arthik%20Bidhyak%207677_201905
30070037_2019-05-30-13-47-14.pdf
2. Amendments published by IRD
https://ird.gov.np/Uploads/cf7b0209-9ed8-41f3-83ff-
08f847b12c99%E0%A4%86%E0%A4%B0%E0%A5%8D%E0%A4%A5%E0%A4%BF%E0
%A4%95%20%E0%A4%90%E0%A4%A8%E0%A4%95%E0%A5%8B%20%E0%A4%B8%
E0%A4%82%E0%A4%B6%E0%A5%8B%E0%A4%A7%E0%A4%A8%202076.77%20%E0
%A4%B8%E0%A5%82%E0%A4%9A%E0%A4%A8%E0%A4%BE.pdf
3. Income Tax Act, 2058
4. Value Added Tax, 2052
5. Excise Act, 2058
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