jif{ @, c\s !

@, @)&@ h]7

;fs{ ;Ifd clwsf/Lx?sf]

rf}yf] j}7s lbNnLdf ;DkGg

;fs{ /fi6 s f ;Ifd clwsf/L

Vol 2, Issue 12, June 2015

cfof]uf/f cGtl/d k|ltj]bg k]z

(Competent Authorities) x?sf] rf}yf]

j} 7 s ef/tsf] gof lbNnLdf @)&@

j}zfv !) b]lv !! ;Dd tbg';f/ -clk|n
@# b]lv @$, @)!%_ #( j'+b] k|ltj]bg
kfl/t ub}{ ;DkGg ePsf] 5 . ;f] j}7sdf

dxflgb]z{ s >L r'8fdl0f zdf{ nufot cGo kbflwsf/Lx?

cfGtl/s /fh:j ljefusf dxflgb]{zs

tyf g]kfnsf] ;Ifd clwsf/L >L r'8fdl0f
zdf{sf] g]t[Tjdf tLg ;b:oLo k|ltlglw
d08n ;xefuL /x]sf] lyof] . ;f] k|ltlglw
d08ndf cy{ dGqfnosf pk ;lrj >L
eLds'df/ g]kfn tyf cfGtl/s /fh:j
ljefusf zfvf clws[t >L k|sfz zdf{
9sfn /xg' ePsf] lyof] . j}7sdf ;fs{
/fi6sf ckmuflg:tfg afx]s ;j} b]zsf
;Ifd clwsf/L ;lxtsf]afsL !@ k]hdf====

cy{dGqL 8f= /fdz/0f dxtnfO{ cGtl/d k|ltj]bg k]z ug'{x'b} cfof]usf kbflwsf/Lx?

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

k'g/fjnf]sg cfof]un] cy{dGqL 8f= /fdz/0f
dxtnfO{ cfkm\gf] cGtl/d k|ltj]bg k]z
u/]sf] 5 . k|ltj]bg u|x0f ug'x{ b' } cy{dGqL
8f= /fdz/0f dxtn] cfufdL jif{sf] ah]6df
ul/g] s/ k|0ffnL ;'wf/sf nflu cfof]usf]
k|ltj]bg ;xof]uL x'g] ljZjf; JoQm ug'{x'+b}
cfof]unfO{ wGojfb lbg'eof] . pxf+n]
cfof]un] lbg] clGtd k|ltj]bgsf ;'emfj

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
(

qmdzM sfof{Gjog ub{} hfg ;/sf/ k|ltj4

/x]sf] ;d]t atfpg' ePsf] 5 .
cfof]un] cfkm\gf] k|ltj]bgdf d"No
clej[l4 s/df /x]sf] Go"g lahsLs/0f /
eG;f/df /x]sf] Go"g d"Nof+sg g} s/ k|0ffnLdf
d'Vo ;d:of ePsf] hgfPsf] 5. cy{dGqL
dxt;dIf k|ltj]bg k]z ug'x{ b+' } cfof]usf
cWoIf 8f= ?kaxfb'/ v8\sfn] /fh:j
k|0ffnLdf nfu" ul/Psf] k|yd r/0fsf] ;'wf/n]
xfl;n u/]sf] kl/0ffd cGt/f{li6o :t/sf]
t'ngfdf ;Gtf]ifhgs /x]sf]n] ;/sf/n] xfn
lnPsf] /fh:j gLltsf] cfwf/e"t sfo{lbzfdf
7"nf] kl/jt{g ug{'kg{] gb]lvP klg s]xL
gLltut, ;+:yfut / sfo{ljlwut ;'wf/ u/L
bf]>f] r/0fsf] s/ k|0ffnL ;'wf/ ug{] pko'Qm
;do cfPsf] atfpg'eof] . bf]>f] r/0fdf s/
k|0ffnL ;'wf/ ubf{ eg] ;/sf/n] lghL If]qnfO{
s/sf] b/df l:y/tf x'g] s'/fsf] ljZjf;
lbnfO{ nufgLnfO{ k|fT] ;fxg ug{k' g{] v8\sfn]
atfpg'eof] . d"No clej[l4 s/sf] ;Ifdtf
/ pTkfbsTjsf] lx;fan] x]bf{ blIf0f Pl;ofdf
g} g]kfnsf] cj:yf /fd|f]afsL # k]hdf====

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

;Gb]z

jif{ @, c\s !@, @)&@ h]7

Vol 2, Issue 12, June 2015

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,

;xof]u / ;dGJo cTofjZos /xg] x'bf

ljBdfg Joj:yf / ;DefJo kl/jt{gnfO{
cfTd;ft u/L /fi6kl| tsf] bfloTj lgjf{xdf
Psh'6 x'g d ;j}df cfu|x ub{5' .
s/ k|zf;gn] s/ k|0ffnL ;'wf/sf
nflu z'? u/]sf b'O{ j6f sfdx? clGtd
r/0fdf k'u]sf 5g\ . ;du| s/ k|0ffnL
;' w f/sf nflu l;kmfl/; ug{ ag] s f]
pRr:t/Lo s/ k| 0 ffnL k' g /fjnf] s g
cfof]un] uxg cWoog kZrft\ cfkm\gf]
k|f/lDes k|ltj]bg k]z ul/;s]sf] 5 eg]
clGtd k|ltj]bg tof/Lsf] qmddf /x]sf]
5 . s/bftf;u cfk;L ;dembf/Laf6
ljjflbt s/ aSof}tf Joj:yfkgsf] nflu
ul7t s/ km5\of}{6 cfof]un] klg ljleGg
IF]qsf s/bftfx?;u cfk;L ;dembf/Ldf
;Demf}tf u/L s/ jSof}tf c;'nLdf of]ubfg
ul//x]sf] 5 . oL b'Oj6f cfof]usf] sfo{If]q
cg';f/ sfo{ ;Dkfbg eP kZrft\ s/
k|zf;gdf j[xQ/ kl/jt{g cfpg] ljifodf
cfzfjfbL x'b} cfufdL sfo{ lbzfsf nflu
xfdLn] s/ k|0ffnLsf ltgj6} tTjx? s/
sfg'g, s/bftf, s/ k|zf;gdf ug'{kg]{
;'wf/sf sfo{x? ;Dkfbg u/L Joj;flos
/ tYok/s s/ k|0ffnLsf] cjnDag x'g]
d}n] ljZjf; lnPsf] 5' .
o;sf ;fy} , cfGtl/s /fh:j
ljefun] k|zf;g ug]{ s/x? cfos/, d"No
clej[l4 s/, cGtMz'Ns, lzIff ;]jf z'Ns
/ :jf:Yo ;]jf s/sf] k|efjsf/L kl/rfng
ug{sf nflu s/bftfsf] jf:tljs ;+Vof
/ pgLx?n] of]ubfg u/]sf] s/ /sdsf]
ljZn]if0f u/L s/ ;+sng nfut s6f}tL
ub}{ s/ k|zf;gsf] bIftf clej[l4 ug{'kg]{

cfjZostf klg xfd|f] ;fd' /x]af6 o; tkm{

klg yk sfo{x? ug'{ kg]{ ePsf]n] o;tkm{
xfdL gLltut tyf sfo{ut ?kdf cufl8
a9\g'kg]{ b]lvPsf] 5 .
/fli6o tyf cGt/f{li6o :t/df s/
;DaGwdf cfPsf gjLg cjwf/0ffx?nfO{
cfTd;ft ub}{ tt\ tt\ cjwf/0ffn] l;h{gf
u/]sf r'gf}lt / cj;/sf] ;fdgf / pkof]u
ug{ s f nflu of] h gfj4 9+ u n] cufl8
a9L cfGtl/s >f]t kl/rfngdf cu|0fL
;+:yfsf] ?kdf cfkm"nfO{ :yflkt u/fpgsf
nflu cfh ;du| s/ k|zf;gsf] sfwdf
7"nf] lhDd]jf/L cfPsf] x'bf of] lhDd]jf/L
a'l4dQf / ;bfrfl/tfsf ;fy lgjf{x ug{sf
nflu Psh'6 eP/ nfUg d dftxt ;j}
sd{rf/Lx?nfO{ lgb]{z ub{5' .
cGTodf, Ifltu|:t ;+/rgfx?sf]
k' g lgdf{ 0 f / kLl8tx?nfO{ /fxt /
cfjZos ef}lts k"jf{wf/sf] Joj:yfkgsf
nflu cfjZos kg]{ ;|f]tsf] k|efjsf/L
kl/rfngdf hf]8 lbO pknJw ;|f]tsf]
pRrtd pkof]uf/f cfly{s ;d[l4 /
;d'Ggltsf] af6f] tkm{ cu|;/ u/fO{ ;g\
@)@@ ;Dddf cltsd ljsl;t /fi6af6
ljsf;zLn /fi6df :t/f]Gglt x'g] d'n'ssf]
;kgf ;fsf/ kfg{df ;j} Psh'6 eO{ /fi6
lgdf{0f h:tf] cToGt dxfg sfo{df ;j}sf]
;xof]u, of]ubfg, ;b\efj / ;dGjo xf];\
eGg] sfdgf ub{5' . wGojfb .

c;f/, @)&@

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

r'8fdl0f zdf{
dxflgb]{zs

;dfrf/

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

cfof]uf/f cfly{s kqsf/x?;+u 5nkmn

sf7df8f}+ . pRr :t/Lo s/ k|0ffnL
k'g/fjnf]sg cfof]u / cfly{s If]q;+u
;DalGwt kqsf/x?;+u ljBdfg s/ k|0ffnL
;'wf/ ;DaGwL ljifodf h]7 @% ut] ;f]djf/
cGtlqm{of ;DkGg ePsf] 5 .
cGtlqm{of sfo{qmddf cfGtl/s
/fh:j ljefusf dxflgb]z
{ s >L r'8fdl0f
zdf{n] d'ns
' PsfTds /fHoaf6 ;+3fTds
/fHodf kl/jt{g x'g nfu]sfn] b]zdf cfufdL
lbgdf s:tf] s/ k|0ffnL nfu" ubf{ 7Ls
xf]nf eGg] ;'emfjx? cfof]usf] tkm{af6
;/sf/nfO{ lbgsf nflu clGtd r/0fdf /x]sf]
atfpg'eof] . ;fy} pxfn] olt 5f]6f] ;dodf g}
olt lj:t[t ;'emfj k|:t't ug'{ ePsf]df pRr
:t/Lo s/ k|0ffnL k'g/fjnf]sg cfof]usf]
l6dnfO{ wGojfb ;d]t lbg'eof] .
dxflgb]z
{ s >L zdf{n] cfof]un]
b] z e/sf ljleGg lgofds lgsfo,
Joj;foLx?;+u 5nkmn u/]/ g} ;'emfjx?
;+sng ul/Psf] hfgsf/L lbg'xb+ } cfufdL
ah]6df %!# cj{ /fh:jaf6 ;+sng ug]{
nIo /x]tfklg d'ns
' df cfPsf] dxfe"sDk /
To;kl5 nuftf/ cfO/x]sf] k/fsDkgn] xf]6n
tyf ko{6g If]qdf cfly{s sf/f]jf/ gePsf],
ckf6{dG] 6x?df ul/Psf nufgLx? ;+s6df
/x]sf], dlb/f pBf]ux?df k/]sf] gsf/fTds
k|efjn] Tof] ;Ldf 36]/ $ ;o ^) cj{df
;Lldt x'g nfu]sf] hfgsf/L lbg'eof] . pxf+n]
c;f/ d;fGtdf cfpg] t];f| ] ls:tf jfktsf]
/sd Joj;foLn] ;dfof]hg x'g] lx;fjn] dfq}
a'emfpg] cf+sng ul/Psf] x'b+ f jflif{s nIo
k'Ug] ;+efjgf sd /x]sf] hfgsf/L lbg'eof] .
s/ k|zf;gdf x'g] ljjfbnfO{ ;dfwfg ug{sf]
nflu s/ km5\of}6{ cfof]usf] ljsNksf] ?kdf
:yfoL k|sl[ tsf] ljjfb ;dfwfg ;ldlt u7g

x'gk' g]{ ;'emfj cfof]usf] tkm{af6 lbOPsf]

hfgsf/L lbg'eof] .
sfo{ q mddf pRr:t/Lo s/
k|0ffnL k'g/fjnf]sg cfof]usf cWoIf >L
?kaxfb'/ v8\sfn] sfo{kq k|:t't ug'{ ePsf]
lyof] . pxf+n] g]kfnsf] s/ k|0ffnLsf] jt{dfg
:j?k / ;+/rgf /fd|f] ePsf] t/ d'ns
' sf]
/fhgLlt tyf cfly{s cj:yf / cGt/f{li6o
k|ltj4tfsf] ;Gbe{df s/ k|0ffnLdf s]xL
;dfof]hgsf] vf+rf] /x]sf] atfpg'eof] .
s/sf ;}4flGts dfGotf tyf cGt/f{li6o
:t/sf /fd|f cEof;nfO{ dWogh/ /fv]/
cfof]un] ljleGg ;'emfj lbPsf] atfpg'eof] .
cfof]un] lbPsf ;'emfjsf] sfof{Gjogaf6
g]kfnsf] s/ k|0ffnL c? kl/dflh{t x'g]
ck]Iff /x]sf] s'/f pNn]v ug'e
{ of] .
pxfn] s]Gb|Lo, k|fb]lzs tyf :yfgLo
txdf nufpg pko'Qm s/x?, ;+3Lo Joj:yfdf
s/ k|0ffnLsf :j?k, d"No clej[l4 s/, cfo
s/, k'glgdf{0f s/ h;df ljleGg k|fs[lts

k|sf]kaf6 Ifltu|:t cy{tGqsf] k'glgdf{0f ug{

cfjZos /fh:j ;+sng ug{ ljleGg b]zn]
ljleGg k|sf/sf k'glgdf{0f s/x? nufPsfn]
;Gbe{nfO{ g]kfnn] klg k'glgdf{0f s/ nufpg
;'emfj lbPsf] atfpg'eof] . ;g\ @)!^ b]lv
;fkm\6f sfof{Gjog x'g] ;Gbe{df g]kfnn] %
k|ltzteGbf a9L k}7f/L dx;'n nufpg g;Sg]
;Gbe{df cfwf/e"t sRrf kbfy{sf] ?kdf dfq
k|of]u x'g] kbfy{df z"Go b/, ax'ko| f]u ePsf
sRrf kbfy{, s]ldsN;, d]lzg/L, cw{tof/L
j:t'df tNnf] txsf] b/ / cGo j:t'df dflyNnf]
txsf] b/ sfod ul/g' kg]{ ;'emfj lbPsf]
hfgsf/L ;d]t lbg'eof] .
sfo{ q mddf cfGtl/s /fh:j
ljefusf pkdxflgb]z
{ sx? >L ch'g{ k|;fb
kf]vn
]| , >L nIdLk|;fb ofbj, lgb]z
{ sx? >L
uf]kfn l3ld/], >L ;Demgf a/fn, pRr:t/Lo
s/ k|0ffnL k'g/fjnf]sg cfof]usf ;b:o >L
;'bz{g/fh kf08], >L dfwj 9sfnnufotsf]
pkl:ylt /x]sf] lyof] .

/x]sf] v8\sfn] pNn]v

ug'e{ of] . cfof]un] ;+3Lo
;+/rgfdf x'gk' g{] s/ k|0ffnLsf] :j?k, d"No
clej[l4 s/nfO{ /fh:jsf] d]?b08sf ?kdf
ljsl;t ug{ cfufdL lbgdf ug{k' g{] ;'wf/,
cgf}krfl/s cy{tGqnfO{ cfos/sf] bfo/fdf
Nofpg ug{'kg{] ;'wf/, eG;f/ d"Nof+sg
k|0ffnLdf ug{k' g{] ;'wf/, ;fdflhs ;'/Iff
s/sf] cjwf/0ff, /fh:j k|zf;gdf ug{k' g{]
;'wf/ nufotsf ljifodf cGt/fli6o cEof;

;d]tsf cfwf/df lj:t[t cWoog u/L

ljleGg gLltut / sfof{Gjogsf ;'emfjx
tof/ kf/]sf] 5. o:t} cfof]un] g]kfndf s/
;xeflutfsf] :t/ Go"g x'g'sf sf/0fx
ljZn]if0f ub{} s/ ;xeflutf gug{] dfly
x'gk' g{] sf/afxLsf] ljifodf klg ;/sf/nfO{
;'emfj k|:t't u/]sf] 5. cfof]un] xfn}
uPsf] ljgfzsf/L e"sDk kl5 ;/sf/nfO{
e"sDk lkl8txsf] k'g:yf{kgf tyf Ifltu|:
t ;+/rgfsf] k'glg{df{0fsf nflu cfjZos

kg{] ljQLo >f]tsf] cfjZostf k'/f ug{

s/ gLltsf] sfof{Gjogdf ;Ifdtf;lxt
s/ kl/kfngf u/fpg s/ k|zf;gsf]
k|efjsfl/tf a9fO{ s/ ;Ifdtf / s/
;+sngaLrsf] cGt/fn 36fpg] ljifodf
klg ;'emfj k|:t't u/]sf] 5. sfo{qmddf
cy{ dGqfnosf ;lrj >L ;'dgk|;fb zdf{
/ /fh:j ;lrj >L gj/fh e08f/Lsf] klg
pkl:ylt lyof].

! k]hsf] af+sL

dxflgb]{zs >L r'8fdl0f zdf{, cfof]usf cWoIf 8f= ?k v8\sf nufot cGo kbflwsf/Lx?

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

I
TAX

;dfrf/

jif{ @, c\s !@, @)&@ h]7

Vol 2, Issue 12, June 2015

cfof]uf/f sfg'g Joj;foLx?;+u 5nkmn

dxflgb]{zs >L r'8fdl0f zdf{, cfof]usf cWoIf 8f= ?kaxfb'/ v8\sf nufot cGo kbflwsf/Lx?

sf7df8f} + . cfGtl/s /fh:j

ljefusf] cfof]hgfdf pRr :t/Lo s/ k|0ffnL
k'g/fjnf]sg cfof]u / sfg'g Joj;foLx?;u
ljBdfg s/ k|0ffnL ;'wf/ ;DaGwL ljifodf
cGtlqm{of ;DkGg ePsf] 5 .
cGtlqm{of sfo{qmddf cfGtl/s
/fh:j ljefusf dxflgb]z
{ s >L r'8fdl0f
zdf{n] sfg'g Joj;foLx?af6 cToGt}
;f/ule{t ;'emfjx? k|fKt ePsf] atfpg'eof] .
pxf+n] cfof]usf] tkm{af6 b]zJofkL ?kdf
;'Gg], ;'gfpg] / ;'wfg{] sfo{sf nflu ;'emfj
;+sng ul/Psf] hfgsf/L lbg'eof] . sfg'g
Joj;foLx?af6 k|fKt /fo, k/fdz{, ;'emfjnfO{
k|ltj]bgdf ;d]l6g] hfgsf/L lbg'xb' } g]kfnsf]
s/ k|0ffnL :jo+ s/ k|0ffnLdf cfwfl/t
ePsf]n] s/bftfn] uNtL ub}g{ g\ eg]/ g}
:jo+s/ k|0ffnL nfu" ul/Psf] atfpg'eof] .
s/ ltg'{ eg]sf] /fi6 lgdf{0fdf ;l/s
x'g] cj;/ ePsf] atfpg'xb' } Tof] ef]lnsf nflu
nufgL klg /x]sf] hfgsf/L lbg'eof] . xfdLn]
/fHoaf6 h] ck]Iff u/]sf 5f}+ Tof] kfpgsf
nflu s/ ltg'k{ g]{ tyf ;fdflhs Gofo nfu"
ug]{ k2ltsf] ?kdf s/nfO{ a'em\gk' 5{ eGg]
pxfsf] egfO lyof] .
s/ sf/f]jf/df, cfodf / ;DklQdf
cfwfl/t /x]sf] hfgsf/L lbg'xb' } ljBdfg
sfg'gL cj:yf, cK7]/fx? s] /x]5 < c;n
cEof; cfbz{, l;4fGt s] /x]5g\ . ;dfhn]
s] ck]Iff u/]sf] 5 . s/ k|zf;gsf] cfufdL
af6f] s:tf] x'g] eGg] lx;fjdf cfof]unfO{
lhDd]jf/L ;'lDkPsf] hfgsf/L ;d]t lbg'eof] .
dxfe"sDk kl5 d'ns
' ljklQdf k/]sf]n] ljQ
Joj:yfkgsf nflu cltl/Qm s/ sxfaf6
cfpg;S5 < To; tkm{ klg cfof]un]

cWoog ul//x]sf] hfgsf/L lbg'eof] .

;}4flGts, gLltut, sfg'gL lx;fjn]
g]kfnsf] s/ k|0ffnL pTs[i6 /x]sf] tyf
Joj:yf / cj:yfdf ePsf] sdhf]/LnfO{
ljZn]if0f ug{ h?/L ePsf] atfpg'eof] .
s/ k|zf;g hlxn] klg s/bftfnfO{ lzlIflt
agfpg], ;'wfg]{ kIfdf /x]sf] atfpg'x'+b}
cfGtl/s ;|f]t ;fwgsf] kl/rfngn] g}
g]kfnsf] /fh:jdf 7"nf] lx:;f cf]u6\b}
cfPsf] hfgsf/L lbg'eof] .
sfo{qmddf pRr:t/Lo s/ k|0ffnL
k'g/fjnf]sg cfof]usf cWoIf >L ?kaxfb'/
v8\sfn] sfo{kq k|:t't ug'{ ePsf] lyof] .
sfo{kqdf g]kfnsf] s/ k|0ffnLsf] jt{dfg
:j?k / ;+/rgf pTs[i6 /x]sf] hfgsf/L
lbg'eof] . t/ d'ns
' sf] /fhgLlt tyf cfly{s
cj:yf / cGt/f{li6o k|ltj4tfsf] ;Gbe{df
s/ k|0ffnLdf s]xL ;dfof]hgsf] vf+rf] ePsf]n]
o;sf] k'g/fjnf]sg x'g' kg]{ atfpg'eof] .
cfof]un] g]kfn ;/sf/nfO{ lbPsf ;'emfjsf]
sfof{Gjogaf6 g]kfnsf] s/ k|0ffnL cem
kl/dflh{t x'g] ;d]t ck]Iff ug'e{ of] .
pxf+n] ;+efJo ;a} s/bftfnfO{
cg';Gwfg jf cg'udg h:tf k|zf;lgs
dfWodsf] k|of]u u/L s/sf] bfo/fleq NofOg'
kg]{ atfpg'eof] . s/bftfsf] s/ ;xeflutf
;DaGwdf, n]vf kfng / ljutsf] s/ k/LIf0f
clen]vsf] cfwf/df pQd, ;fdfGo / hf]lvdk"0f{
ju{df juL{s/0f ug]{ tyf lg/Gt/ ?kdf qm]l86
b]vfpg] s/bftfsf] cfGtl/s /fh:j k|zf;gn]
:6s v/Lb ug{ ;Sg] k|fjwfg, d"No clej[l4
s/ P]gdf Joj:yf ug]{ ljifo ;d]t pNn]v ug'{
ePsf] lyof] . To;}u/L bDklQsf nflu lbOg] 5'6
/ Psn JolQmnfO{ lbOg] 5'6 aLr vf;} 7"nf]

cGt/ gePsf]n] bDklQsf] nflu lbOg] 5'6sf]

/sd a9fpg'kg],{ ;fdflhs sfo{df ;xof]u ug{
clek|l] /t ug{ cfos/ k|of]hgsf nflu vr{
sL ug{ kfpg] /sdsf] ;Ldfdf ? ! nfv af6
a9fO{ ? @) nfv ug],{ cfly{s jif{ @)&@)&#
/ cfly{s jif{ @)&#)&$ df JolQmut tyf
;+:yfut cfos/df k'glgdf{0f ;/rfh{ nufpg]
h:tf ljifo pNn]v ug'{ ePsf] lyof] .
sfo{qmddf pRr:t/Lo s/ k|0ffnL
k'g/fjnf]sg cfof]usf ;b:o >L dfwj
9sfnn] g]kfnsf] s/ k|0ffnL kl/dfh{g,
;+zf]wg tyf ;'wf/ ug]{ sfo{df cfof]un]
sfd ul//x]sf] atfpg'eof] . pxfn] g]kfnnfO{
cNkljsl;t /fi6 @)@@ ;Dddf :t/
f]Ggltsf nflu /fh:jsf] e"ldsf s] x'g] eGg]
ljifodf k|ltj]bg s]lGb|t /x]sf] hfgsf/L
lbg'eof] . ;+3Lo k|0ffnLdf cfly{s k|0ffnL
s:tf] x'gk' 5{ eGg] ljifodf ;'emfjx? s]Gb|Lt
ePsf] ;d]t pxfn] atfpg'eof] .
sfo{qmdsf] cWoIftf ug'{ ePsf g]kfn
jf/ Pzf]l;P;gsf pkfWoIf l6sf/fd e/fO{n]
g]kfnsf] jt{dfg s/ k|0ffnLsf] l8hfOgstf{
:jo+ ?kaxfb'/ v8\sfsf] cWoIftfdf ul7t
cfof]un] k]z u/]sf] ;'emfj k|ltj]bgn] ;du|
s/ k|0ffnL ;'wf/ x'g] ck]Iff ug'e{ of] .
jl/i7 clwjQmf clgns'df/ l;Gxfn]
s/sf sf/0fn] s/bftfn] kfPsf] ;d:of ef]lnsf
lbgdf gcfcf];\ eGgsf nflu ;+ljwfgdf
g} :ki6 Joj:yf x'gk' g]{ ;'emfj lbg'eof] .
Joj;foLdf cfh /fHodf u/]sf] nufgL ef]ln
;fdflhs ;'/Iffsf sfo{qmdx?af6 lkmtf{ x'G5
eGg] k|Tofe"lt x'gk' g]{ / Joj;foLn] lt/]sf]
s/ sxf+ k|of]u x'G5 eGg] ljifo hgtfn] yfxf
kfpg'kg]{ pxfsf] egfO lyof] .
cGo sfg'g Joj;foLx?n] lglZrt
cjlw kl5 s/bftfsf] 5fgljg gug]{ Joj:yf
x'gk' g],{ k'glgdf{0f s/ w]/} nufpg' gx'g,] l5d]sL
b]zdf b'Oj{ 6f /fHosf] aLrdf kfgLsf ljifodf,
s/sf ljifodf ljjfb x'g] u/]sf]n] To;tkm{
Wofg lbg ;'emfj lbPsf lyP . s/bftfx?n]
slt;Dd s/ ltg'{kg]{ xf] eGg] ljifodf
s/bftfx? cGof}ndf k/]sf], ;fdflhs ;'/Iff
s/ h;/L p7fPsf] 5 Tof] ;b'kof]u x'g
g;s]sf] ljifo ;d]t p7fg u/]sf lyP .
sfo{qmddf pRr:t/Lo s/ k|0ffnL
k'g/fjnf]sg cfof]usf ;b:o >L ;'bz{g/fh
kf08], cfGtl/s /fh:j ljefusf lgb]z
{ s >L
uf]kfn l3ld/], pkGoflwjQmf >L OZj/Lk|;fb
jGhf8] nufotsf] pkl:ylt /x]sf] lyof] .

JolQmut cfo x'gn] ] JolQmut :yfoL n]vf gDj/ lncf}+ .

www.ird.gov.np

;dfrf/

s/ a'n]l6g
Tax Bulletin

dlb/f Joj;foL;+u ljefusf] cGtlqm{of

sf7df8f} + . cfGtl/s /fh:j
ljefun] cfp b f] ah] 6 df dlb/f tyf
;"t{L{hGo Joj;foLsf dfux? ;Daf]wg
ug{ / ;/sf/n] cfly{s cWofb]z @)&!
dfkm{t\ @)&@ j}zfv ! ut]b]lv nfu"
x'g] u/L dlb/fsf] af]tndf Knfli6ssf]
vf]n -l;|Gs Sofk_ nufpg] lg0f{osf]
xfn;Ddsf] sfof{Gjog l:yltsf af/]df
5nkmn ug{ dlb/f pTkfbs ;+3, k]o
kbfy{ pTkfbs ;+3 tyf r'/f]6 pTkfbs
;+3;u cGtlqm{of ;DkGg u/]sf] 5 .
5nkmn sfo{qmddf dlb/f pTkfbsx?n]
dlb/fsf] af]tndf Knfli6ssf] vf]n -l;|Gs
Sofk_ nufpg] qmddf cg' ej u/] sf
Jofjxfl/s ;d:ofx? k|:t't ub}{ cfufdL
lbgdf tL ;d:ofx?sf] lg/fs/0fsf nflu
ljefunfO{ cg'/f]w u/]sf lyP .
sfo{ q mddf cfGtl/s /fh:j
ljefusf dxflgb]{zs >L r'8fdl0f zdf{n]
dlb/fsf] zlQm / af]Qnsf] ;fOh cg';f/
ljsf] { d f nufOg] l:6s/nfO{ ljb] z df
ePsf ;kmn cEof; cg';f/ ;'wf/ ub}{
n}hfg] atfpg'eof] . ljefun] cfufdL
lbgdf cfGtl/s pBf]unfO{ k|f]T;fxg u/]/
:jb]zL / ljb]zL dlb/fsf] laqmL ljt/0fdf
;dfg Jojxf/ ul/g] atfpg' e of] .
pxfn] dxfe"sDkdf Iflt ePsf dlb/f
Joj;foLx?sf] tkm{af6 ljefudf k|fKt
u'gf;fx?sf] tYok/s 5fgljg u/L oyfzL3|
ljefudf ljj/0f k7fpg sfof{nox?nfO{
lgb] { z g ul/;lsPsf] atfpg' e of] .
dxflgb]{zs zdf{n] Joj;foLsf pBf]udf
k/]sf ;d:of sfo{:ynd} x]g]{ atfpg' eof]
. pxfn] lxhf]sf lbgdf pTkfbgdf ;'wf/
ePsf], Joj;foLx?sf] OdfGbfl/tfdf ;'wf/
ePsf]n] /fh:j j[l4 ePsf] klg atfpg'x'+b}
>L zdf{n] ;/sf/n] cfly{s cWofb]zdf
cfGtl/s /fh:j ljefun] tf]ss
] f] ldltb]lv
nfu" x'g] egL l;|Gs Sofk nufpg] lg0f{o
u/]sfn] o; lg0f{odf xfn tndfly gx'g]
t/ eljiodf cfjZos ;'wf/ ub}{ hfg]
;d]t atfpg'eof]] . Joj;foLs} dfu
cg';f/ cfly{s P]gdf Joj:yf eP/ /fHon]

dlb/f Joj;foLx?;+usf] cGtlqm{of sfo{qmddf dxflgb]{zs >L r'8fdl0f zdf{,

pkdxflgb]{zs >L /fddl0f b'jf8L

dlb/fsf] lasf]{df l;|Gs Sofk nufpg]

lg0f{o u/]sf] atfpg'eof] .
pkdxflgb] { z s >L /fddl0f
b'jf8Ln] Joj;foLsf ;d:ofx?sf] ;'gj' fOsf
nflu ljefu cGtu{t % j6f sfo{bn u7g
ePsf] atfpg' x + ' b } dlb/f Joj;foLsf
hfoh gLltut dfux?nfO{ tL sfo{bnsf
k|ltj]bgdf ;dfj]z u/L cfufdL cfly{s
jif{sf] ah]6 dfkm{t\ ;dfwfg ug{ kxn ul/g]
atfpg'eof] . pxf+n] ahf/df ;Sv/sf] dfu
a9L ePsf] dlb/f Joj;foLsf] u'gf;f]af/]
rf;f] b]vfp+b} o;af6 cj}w dlb/f aGg
;Sg] x'+bf cfufdL lbgdf To;sf] plrt
cg'udg tyf Joj:yfkg ug'{kg]{ ljefusf]
wf/0ff /x]sf] hfgsf/L u/fpg'eof]
sfo{qmddf dlb/f pTkfbs ;+3sf
cWoIf >L /lj s];Ln] dxfe"sDkaf6
dlb/f Joj;fodf Iflt k'u]sf]n] ;/sf/n]
Joj;foLsf] ;d:of ;Daf]wg ul/lbg'kg]{
atfpg'eof] . j}zfv ! ut]b]lv g} /fHon]
nfu" u/]sf] l;|Gs Sofk nufpg] lg0f{o
dlb/fsf pBf]uLx?n] sfof{Gjog u/]sf]
atfpg'x'+b} /fHon] lbPsf] lgod sfg'gnfO{
kfngf ug'{k5{ eGg] Joj;foLsf] dfGotf
ePsf] atfpg'eof] . pxf+n] l;|Gs Sofk
:jb]zL ljb]zL b'j} dlb/fdf ;dfg ?kdf
nufPdf dfq Gofof]lrt x'g] atfpg'x'+b}
cfufdL lbgdf :jb]zL pBf]unfO{ k|fT] ;fxg
ug]{ vfnsf sfo{qmd ;/sf/n] Nofpg'kg]{
atfpg'eof] . rLgL ldnaf6 pTkfbg x'g]
df]nfl;; xfn g]kfnaf6 lgof{t dfq ug{
kfOg] t/ ef/taf6 cfoft ug{ kfpg] ;'ljwf

gePsf] atfpg'x'b} o:tf] Psf]xf]/f] gLltn]

:jb]zL pBf]uLnfO{ /]lS6kmfO8 l:k|6sf]
cefj em]Ng'k/]sf] atfpg'eof] . ;fy} pxf+n]
/fHon] /fh:jsf] b/ a9fpg] eGbf bfo/f
lj:tf/ ug'{ kg]{ atfpg'eof] .
g]kfn k]o kbfy{ pTkfbs ;+3sf
cWoIf >L /d]z >]i7n] ljBdfg cj:yfdf
k]o kbfy{x?df /fHon] nufPsf gLlt
lgoddf k'g/fjnf]sg x'gk' g]{ atfpg'eof] .
sfo{qmddf cfofltt dlb/f Joj;foLsf
tkm{af6 >L clgn cu|jfnn]] l;|Gs Sofksf]
k|of]ueGbf l:6s/, xf]nf]u|fdsf] k|of]u ug'{
lgoGq0f tyf Joj:yfkgsf b[li6n] l7s
x'g ePsf]n] To;sf] k|of]udf hf]8 lbg
cfu|x ub}{ ljb]zaf6 cfpg]n] Po/kf]6{af6
!=% ln6/ dfq} dlb/f Nofpg kfpg]df hlt
klg dlb/f NofO /fv]sf]n] o;df lgoGq0f
ug{ cfu|x ug'{eof] . pxf+n] l;|Gs Sofk
Knfl:6saf6 aGg] ePsf]n] d'n's Knfli6s
d'Qm aGg nfu]sf] cj:yfdf o;sf] k|of]u
kof{j/0fLo tyf jftfj/0fLo lx;fjn] klg
unt ePsf] atfpg'eof] .
sfo{qmddf dlb/f pBf]uLx?n]
x/]s ;fnsf] ah]6df cGtz'Nssf] b/ a9\
b} hfg] eG;f/ b/ 36\b} hfg] ubf{ ljb]zL
dlb/fdf cfoft a9\g] :jb]zL pBf]u wGbf
w/fzfoL x'g] lrGtf k|s6 u/] . dlb/f
pBf]ux?n] 7"nf] dfqfdf /f]huf/L l;h{gf
u/]sf] / /fHonfO{ 7"nf] dfqfdf s/ lt/]sf]n]
o;sf] ;+/If0f ug{' /fHosf] bfloTj x'g]
;d]t atfP .

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

I
TAX

sfof{no kl/ro

jif{ @, c\s !@, @)&@ h]7

Vol 2, Issue 12, June 2015

cfGtl/s /fh:j sfof{no, sf7df08f}+ If]q g+= !

dfly k|:t't tflnsfsf] cltl/Qm 8fO;'

@, xn'sf ;jf/L rfns !, / sfof{no
;xof]uL ! u/L hDdf % hgf s/f/ ;]jfdf
lnO{ sfo{ ;Dkfbg u/fOPsf] 5 .
sfof{ n osf] sfo{ k | j fx tflnsfM
sfof{ n osf] sfo{ k | j fx tflnsf b] x fo
cg';f/ /x]sf] 5 .
k|d'v s/ k|zf;s
-/f=k=k|yd >]0fL_

s/bftf ;]jf ;+sng

zfvf

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\ .

h;dWo] d"=c=s/ tkm{ btf{ s/bftf ^() 5g\ .

ef}lts k"jf{wf/ tkm{ @)&@ ;fn j}zfv !@
/ @( ut] cfPsf] ljgfzsf/L dxfe"sDkn]
sfof{no ejgdf Jofks Iflt e} xfn
sfof{no ejg ;`rfngdf cfpg ;s]sf]
5}g . sfof{no sDkfp08df /x]sf] 6x/faf6
sfof{no ;~rfng e} /x]sf] 5 .
b/jGbL tyf kbk"lt{sf] cj:yf M sfof{nosf]
b/jGbL tyf kbk"lt{sf] Joj:yf b]xsf]
tflnsfdf k|:t't ul/Psf] 5 .
kb
k|d'v s/ k|zf;s
k|d'v s/ clws[t
s/ clws[t
;"rgf k|ljlw clws[t
sDKo'6/ clws[t
zfvf clws[t
n]vf clws[t
gfoa ;'Ajf
n]vfkfn
8f=O=;'
6f=gf=;'
vl/bf/
xn'sf;jf/L rfns
sfof{no ;xof]uL
hDdf

!
#
@
!
!
!
@
!
@
!

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=;'=
&

aflif{s ah]6 tyf sfo{qmd

cfly{s jif{ @)&!)&@ df o; sfof{nosf]
nflu rfn' tkm{ ?= # s/f]8 && nfv $(
xhf/ / k"hLuttkm{ ?= %# nfv ah]6
ljlgof]hg ePsf]df @)&@ j}zfv;Dd rfn'
/ k"hLut vr{df qmdzM *) k|ltzt /
@) k|ltzt vr{ ePsf] 5 .
clen]v Joj:yfM
s/bftfsf] btf{ eP b]lvsf ;Dk"0f{ ljj/0f
/x]sf] kmfOnnfO{ sDKo'6/ ;km\6j]o/ dfkm{t

;]jf, ;d"x / >]0fL

k|zf;g, ;fdfGo k|zf;g|,/f=k=k|yd
k|zf;g, /fh:j, /f=k=l4tLo
k|zf;g, /fh:j, /f=k=t[tLo
ljljw, /f=k= t[tLo
ljljw, /f=k= t[tLo
k|zf;g, ;f=k|=, /f=k= t[tLo
k|zf;g, n]vf, /f=k= t[tLo
k|zf;g, /fh:j, /f=k=cg+=k|yd
k|zf;g, n]vf, /f=k=cg+=k|yd
ljljw, /f=k=cg+= k|yd
k|zf;g, /f=k= cg+= k|yd
k|zf;g, /fh:j, /f=k=cg+=k|yd
>]0fLljlxg
>]0fLljlxg

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

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

d"=c= s/ P]g, @)%@ sf] bkmf *-@_

cg';f/ Reverse VAT sf] Issue nfO{
Established u/L VAT Assesment
ul/Psf] .
ljefujf6 cg'dtL lnP/ Dofb hfg]
kmfOnx?sf] ;d]t VAT Assesment
ul/Psf] .
PIT sf] cfwf/df ;d]t s/ lgwf{/0f
ul/Psf]] .

;j} kmfOnx? vf]h]sf] jvt t'?Gt} km]nf

kfg{ ;lsg] u/L Aojl:yt ul/Psf]df
e" s Dksf sf/0f kmfOn ofs 9n] /
kmfOnx? oqtq ePsf] cj:yf 5 .
nIo / k|ultM
o; sfof{nosf] nflu rfn' cfly{s jif{df
tf]lsPsf] /fh:j ;+sngsf] nIo / j}zfv
d;fGt;Ddsf] k|ult lgDgfg';f/ /x]sf] 5 .
?=xhf/df
/fh:j lzif{s

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

o; sfof{no cGtu{tsf s/bftfx?n]

>fj0f / efb| dlxgfsf] a'emfpg' kg]{ /fh:j
/sd s/bftf ;]jf sfof{nodf g} bflvnf
u/]sf] / df3 ;Dd klg clwsf+z s/bftfn]
bflvnf ug'{kg]{ /fh:j /sd s/bftf ;]jf
sfof{nox?df bflvnf u/]sf]n] /fh:j
;+sng nIo cg';f/ gk'u]sf] xf] .
;Dkfbg ul/Psf pNn]Vo sfo{
cfos/sf] d'Vo cfwf/ TDS x'g] x'bf
o;tkm{ ljz]if Wofg lb+b} ;j} sn]h,
u}/;/sf/L ;+:yfsf] TDS Audit
;DaGwL sfo{of]hgf tof/ u/L Audit
ul/Psf] .
sfof{nosf] sfo{If]q leq gkg]{ t/
o; sfof{no cGtu{t Log- On /x]sf
sl/j !!)) s/bftfsf] log on / log
off ul/Psf] .
s/bftfx?nfO{ Mobile SMS dfkm{t
s/ bflvnf ug{ tyf ljj/0f a'emfpg
cg'/f]w ul/Psf] .
hkmt ePsf dlb/f tyf k'/fgf / sfd
gnfUg] lhG;L tyf sjf8L ;fdfg
lnnfdL ul/Psf] .
s/bftfsf] cj:yfsf] ljZn]if0f u/L
Functional Indicator ;+u cfj4
u/L sfo{;Dkfbg ug]{ ul/Psf] .
Nfuftf/ Credit x'g] s/bftfsf] ;"rL
tof/ u/L Current Year Audit ug]{
ul/Psf] .

j}zfv ;Ddsf]
;+sng

s/bftfnfO{ sfg'gL sf/jfxL u/L

jSof}tf c;'nL ul/Psf] .
sfo{;Dkfbgsf] qmddf cfOk/]sf
;d:ofx?
@)&@ ;fn j}zfv !@ / @( ut]
cfPsf] ljgfzsf/L e"sDksf sf/0f
sfof{nosf] ejg a:g} gldNg] u/L Iflt
ePsf]n] sfof{nosf] sfo{ ;Dkfbgdf
;d:of cfPsf] .
o; sfof{no cGtu{tsf s/bftfx?n]
>fj0f / efb| dlxgfsf] a'emfpg' kg]{
/fh:j /sd s/bftf ;]jf sfof{nodf
g} bflvnf u/]sf] / df3 ;Dd klg
clwsf+z s/bftfn] bflvnf ug'{kg]{
/fh:j /sd s/bftf ;]jf sfof{nodf
bflvnf u/L sfof{nodf ljj/0f ?h' ug{
cfpg] u/]sf]n] sfof{non] nIo cg'?k
/fh:j ;+sng ug{ g;lsPsf] .
:yfoL n]vf g+= / 7]ufgf pNn]v
gePsf AolQmsf] gfd dfq ePsf
s/bftfsf] aSof}tf c;'nLdf ;d:of
ePsf] .
;d:of ;dfwfgsf nflu ul/Psf
k|of;
zx/L ljsf; tyf ejg lgdf{ 0 f
ljefuaf6 e"sDkaf6 Iflt ePsf]
sfof{no ejgsf] k/LIf0f u/fpg]
k|of; e} /x]sf] 5 .

s/ a'n]l6g
Tax Bulletin

o; sfof{no cGtu{tsf s/bftfnfO{ o;}

sfof{nosf] sDkfp08 leqsf] Pe/]i6
a}s
+ sf] /fh:j ;+sng sfp06/df /fh:j
bflvnf ug{ s/bftfnfO{ Mobile SMS
/ kmf]gaf6 hfgsf/L u/fOPsf] 5 .
aSof}tf zfvf;+u ;dGjo u/L aSof}tf
km/kmf/s ug{ kxn e} /x]sf] 5 .
cfufdL of]hgf
rfn' cf=j=sf] /fh:j ;+sng tyf
sfo{ut nIox? xfl;n ug{ tyf ;Ifd
s/ k|zf;gsf] pkl:yltnfO{ ;'lglZrt
ug{sf] nflu sfof{nosf] cfufdL sfo{lbzf
lgDgfg';f/ /x]sf] 5 M
kf/bzL{, lhDd]jf/, s/bftfd}qL Pj+
pQ/bfoL sfof{nosf] ?kdf :yflkt x'g,]
s/bftf lzIffsf] dfWodjf6 s/
k| z f;gk| l t cfd gful/ssf]
;sf/fTds ;f]r k|j4{g ug]{,
/fh:j hf]lvd, Joj;fosf] k|s[lt
;d]tsf cfwf/df 5gf}6 u/L s/
k/LIf0f ug]{,
s/ k/LIf0f / s/ cg';Gwfgdf u'0ffTds
;'wf/ Nofpg clwstd k|of; ug],{
jhf/ cg'udgjf6 ;"rgf ;+sng
tyf ljZn]if0f u/L ;"rgfdf cfwfl/t
cg';Gwfg k|s[ofsf] cjnDjg ug]{ .
cfos/ / d"=c=s/ aSof}tf c;"nL
sfo{nfO{ k|efjsf/L agfOg],
j]?h' / jSof}tf /lxt sfof{nosf] ?kdf
:yflkt ug{ clwstd kxn ug]{ .
cGo lgsfo;+usf] ck]Iff
o; sfof{non] pBf]u jfl0fHo
;+3, k|zf;g, k|x/L k|zf;g, eG;f/, /fh:j
cg';Gwfg nufot ;DjlGwt lgsfox?;+u
cfjZos ;dGjo u/L sfo{;Dkfbg ub]{
cfPsf] 5 . xfn} cfPsf] ljgfzsf/L
e"sDksf sf/0f sfof{no ejgdf Iflt
ePsf]n] ;f] :yfgdf e"sDk k|lt/f]wL
gof sfof{no ejg lgdf{0fsf nflu cy{
dGqfno / cfGtl/s /fh:j ljefuaf6
;xof]usf] ck]Iff ul/Psf] 5 .
cGTodf
s/bftfd} q L s/ k| z f;g M
;'zf;g / ;d[l4 xfd|f] cleofg eGg]
gf/fnfO{ ;fy{stf lbg sfof{nodf pknJw
hgzlQm, ef}lts ;fwg tyf ;"rgf k|ljlwsf]
cToflws pkof]u u/L sfo{;Dkfbg ug]t{ km{{
sfof{no k|ltj4tf /x]sf] 5 .

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

I
TAX

sfof{no kl/ro

jif{ @, c\s !@, @)&@ h]7

Vol 2, Issue 12, June 2015

cfGtl/s /fh:j sfof{no, w/fg

jflif{s ah]6M
rfn" jif{sf] :jLs[t ah]6 ? # s/f]8 cf7
nfv ** xhf/ %)% /x]sf] 5 . h;af6
sfof{nosf b}lgs sfo{ ;~rfng tyf
O6x/Ll:yt s/bftf ;]jf sfof{nosf]
lgdf{0ffwLg ejgsf] lgdf{0fsfo{ ;d]t
;~rfng e}/x]sf] 5 .
b/aGbL tyf kbk"tL{
o; sfof{nodf kbk"tL{sf] cj:yf b]xfo
adf]lhd /x]sf] 5 .

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

lhNnfx? kb{5g\ . b'u{d kxf8L lhNnfsf

s/bftfx? tyf Joj;foLx?nfO{ w/fgdf
/x]/ s/bftf ;]jf k|bfg u/L /x]sf] o;
sfof{non] ef}uf]lns hl6ntfsf] sf/0f
kxf8L If]qsf s/bftfx?nfO{ ck]lIft ?kdf
k|efjsf/L ;]jf k|bfg ug{ ;lsPsf] 5}g,
tyfkL s/bftfnfO{ /fHon] k|bfg u/]sf
;]jf tyf ;'ljwf / s/ k|zf;g ;DaGwdf
hfgsf/L u/fpgsf] nflu 3'DtL ;]jf
k|bfg ug]{, ;do ;dodf s/bftfx?;u
pgLx?nfO{ kfos kg] { :yfgdf uO
cGt/lqmof Pj+ 5nkmn ug]{ ul/Psf] 5 .
o; sfof{nosf] sfo{ k|jfx tflnsf o;
k|sf/ /x]sf] 5 .

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 s/f/ 8f=O{=;'

;jf/L rfns

sfof{no ;xof]uL

;'/Iff uf8{ s/f/

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=
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wgs6

gf= ;'= @,
8f=O=;'= @,
sf=;= !

x=;=rf @ ;'/Iff uf8{= #, dfnL !, :jLk/ !,

s=c= s/
k/LIf0f
zfvf
s/ clws[t,
;+sng zfvf

s/ clws[t
;+rfng zfvf
sDKo'6/
clws[t @

#
kmflhn

nIo tyf k|ult M o; sfof{non] rfn"

cf=j=sf] /fh:j c;"nL @)&@ j};fv ;Dd
xfl;n u/]sf] /fh:j ;+sngsf] nIo tyf
k|ult b]xfo cg';f/ /x]sf] 5 .

k|d'v

s=c= s/
k/LIf0f
zfvf

#
kmflhn

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

gf=;'= !,
sf=;=!

sfof{no kl/ro;dfrf/

www.ird.gov.np

tLg jif{sf] /fh:j ;+sng cj:yf

cf=j=
cf=j=@)^*)^(
cf=j=@)^()&)
cf=j=@)&))&!
zLif{s
nIo
c;"nL
k|ult % nIo
c;"nL
k|ult % nIo
c;"nL
k|ult %
361054 433344 120
531117
539820 102
628883 628807 99=9
cfos/
18986 19102
101
25296
26824
106
29303
33640
115
3/axfn s/
19456
20625
106
25260
26739
106
29113
29527
101
Aofhs/
372637 322536
103
466395 541437 116
614582 603741 98=24
d'=c= s/
72
3639
4049
111
5243
5369
102=4
lzIff ;]jf s/ 4060 2924
1820
2385
81
2673
2155
81
:jf:Yo ;]jf s/
223623
85=67
245917 245689 100
319857
351976

110
cGtMz'Ns
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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

sfof{no kl/;/dfg} Ps ;xof]u sIf

:yfkgf u/L s/bftfx?nfO{ cfjZos
;xof]u Pj+ k/fdz{ lbg] ul/Psf] 5 .
o;k|sf/n] cfGtl/s /fh:j sfof{non]
/fHosf] /fh:j gLlt tyf sfo{qmdnfO{
cfTd;ft ub}{ s/sf] bfo/f lj:tf/ ug]{
tyf /fHo ;+rfngsf] nflu cfjZos /fh:j
/sd c;"n ug]{ sfo{ u/L cfPsf] 5 .
o; sfof{nosf] cfof]hgfdf ;'g;/L
lhNnfsf t/x/f, b'xjL, Og?jf, nf}sxL,
rtf/fdf wgs'6fsf] lxn] ahf/df, ;+vj' f
;efsf] vfbjf/L ahf/df, ef]hk'/sf]
ef]hk'/ ahf/df / t]x|y'dsf] Dofn'
ahf/df 3'DtL lzjL/ tyf cGt/lqmof
sfo{qmd ;DkGg ul/Psf] .
cf=j= @)&!)&@ sf] xfn ;Dddf yk
!@ xhf/ & ;o ^! s/bftfnfO{ s/sf]
bfo/fdf NofOPsf] .
;d:ofx?
s/bftf ;]jf sfof{no O{6x/Ldf Go"g
ef}lts k"jf{wf/ / Go"g hgzlQm .
Joj;fo aGb u/L km/f/ ePsf
/ a}+saf6 ;Dklt lnnfd ePsf
s/bftfnfO{ sfg'gL sf/jfxL u/L
aSof}tf c;'n ug{ sl7gfO{ ePsf] .
gg\ kmfOn/sf] ;+VofTds j[l4 ePsf]
;Gbe{df clwsf+z k'/fgf s/bftfx?
vf;u/L lgdf{0f ;]jf -7]s]bf/ tyf
h]=eL=_ x?nfO{ kQfnufpg ufx|f] eO
;Dks{df gcfPsf] .
sfof{ n osf] sfo{ I f] q Hofb} 7" n f]
ePsf]n] ;do ;dodf cg'udg ug{
g;lsPsf] tyf b'u{d lhNnfsf y'k|}
s/sf] bfo/fdf cfpg ;Sg] s/bftfx?
bfo/f aflx/ /x]sf] .

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

s/ a'n]l6g
Tax Bulletin

h:tf kftf pBf]uLx?;u

ljefusf] 5nkmn

sf7df8f}+ . @)&@ ;fn a}zfv !@

tyf @( ut]sf] dxfe"sDkn] 7"nf] wghgsf]
Iflt ePsf]n] cfjf;df ;d:of k/]sf JolQm
tyf kl/jf/nfO{ c:yfO{ ?kdf /fxt lbg
g]kfn ;/sf/af6 k|To]s 3/ kl/jf/nfO{
c:yfoL j;f]jf; ug{ h:tfkftf vl/bsf
nflu ? !% xhf/ lbg] lg0f{o eP kZrft\
h:tfkftfsf] ahf/df ;xh cfk"lt{sf]
;d:of b]lvPsfn] o; ;DaGwdf cfGtl/s
/fh:j ljefudf jfl0fHo ljefu, pBf]u
ljefu, u'0f:t/ tyf gfktf}n ljefusf
dxflgb]{zs tyf ;DalGwt h:tfkftf
pTkfbsx?;+u 5nkmn ul/of] .
o; ;DaGwdf pBf]uLx?n] a}zfv
!! ut] cufl8 s} d"Nodf h:tfkftf
laqmL lat/0f ug]{ tyf pBf]un] k|sflzt
u/]sf] d"No ;"rL ;a} pBf]un] ;j{;fwf/0f
;d]tnfO{ hfgsf/L u/fpg cfkm\gf] j]e
;fO6df /fVg] Joj:yf ldnfpg] / pBf]usf
l8n/ Pj+ ljt/s ;d]tnfO{ tf]lsPsf]
d"Nodf ga9\g] u/L laqmL lat/0f ug{ ;r]t
u/fpg] k|ltj4tf JoQm u/]sf lyP . l8n/
tyf ljt/sn] laqmL lahs hf/L ubf{
laqmL ePsf] a:t'sf] df]6fO{, jhg h:tf
;j} ljj/0f v'nfpg] ;fy} c:jefljs vl/b
ug]{ JolSt tyf lgsfosf] k"0f{ ljj/0f
lnP/ dfq laqmL ug]{ / ;f] cg';f/ eP
gePsf] cg'udg u/L ;f] gePsf] kfOPdf
cfjZos sf/jfxL ug]{ ljifodf h:tfkftf
pBf]uLx? ;j}n] ;xdlt hgfPsf lyP .
o; ;+s6sf] cj:yfdf Jofj;foLn]
cfkm\ g f] k] z fut d" N o dfGotf Pj+
Jofj;flos ;fdflhs pQ/bfloTj ;d]t
lgjf{x ug{ / ;/sf/, pkef]Qmf Pj+ gful/s
;dIf cfkm\gf] ljZjf; clea[l4 u/L /fh:j
;+sngdf of]ubfgsf ;fy} ;Rrf zf;sLo
;fem]bf/sf] e"ldsf lgjf{x ug{ cfGtl/s
/fh:j ljefusf dxflgb]{zs >L r'8fdl0f
zdf{n] Joj;foLnfO{ cfu|x ug'{ eof] . ;fy}
zdf{n] olb s;}n] ;/sf/sf] gLlt lgb]{zg
Pj+ sfg"g ljkl/t / hglxt ljkl/t sfo{
u/]df To; pk/ s8fO{sf ;fy sf/jfxL
ul/g] s'/f klg pNn]v ug'{eof] .

I
TAX

sfof{no kl/ro

jif{ @, c\s !@, @)&@ h]7

Vol 2, Issue 12, June 2015

s/bftf ;]jf sfof{no sflndf6L

kl/ro

cfly{s lqmofsnfkdf cfPsf]

j[l4n] s/bftf ;+Vofdf NofPsf] a9f]Q/L /
sf/f]jf/sf] lj:tf/nfO{ b[li6ut u/L s/bftf
;]jf sfof{nosf] :yfkgf ug{ ;/sf/n] NofPsf]
gLlt cg'?k o; sfof{nosf] :yfkgf ePsf]
xf] . ctM ;/sf/L gLlt cg'?k o; ;]jf
sfof{non] Psftkm{ s/bftfnfO{ glhsjf6
;]jf k|bfg ug]{ nIo lnPsf] 5 eg] csf]t{ km{
/fh:jsf] bfo/f lj:tf/ u/L s/ ;xeflutfsf]
:t/ pRr jgfpg s/bftf d}qL s/ k|zf;gsf]
cjwf/0ff c+ufnL @)^* c;f/ @$ ut] pb\
3f6g e} ljlwjt kdf s/bftf ;]jf sfof{no,
sflndf6L :yfkgf / ;+rfng ePsf] xf] .
s/bftf ;]jf sfof{no sflndf6L
sf=d=g=kf= j8f g+= !$ sn+sLsf] rf]sjf6
blIf0f k"j{ kl l//f]8df cjl:yt 5 . o;sf]
sfo{If]q sf7df08f}+ dxfgu/kflnsf j8f g+=
!#, !$ lslt{k/' gu/kflnsf / blIf0fsfnL
gu/kflnsf -;fljssf rfGnfv]n, 6Ns'
8'8]rf}/, 5}dn], blIf0fsfnL, ;]tLb]jL /
z]ifgf/fo0f u/L % uf=lj=;= xfn blIf0fsfnL
gu/kflnsfdf kl/jt{g_ kb{5 . @)&@
a}zfv ;Ddsf] tYofsf cfwf/df x]bf{ o;
sfof{non] s"n @$&^( s/bftfsf] k|zf;g
ub{5 . o; dWo] Joj;flos s/bftf !%,$$(
JolQmut kdf kfl/>lds, 3/ jxfn h:tf
s/ bflvnf ug'{ kg]{ bfloTj ePsf s/bftf
(,#@) d"No clej[l4 s/df btf{ ePsf

10

ah]6 tyf sfo{qmd

rfn' cfly{ s aif{ d f o; sfof{ n osf]
nflu rfn' a=p=lz=g+ #)%)@!# tkm{ ?=
! s/f]8 && nfv #! xhf/ / k"hLut
a=p=lz=g+ #)%)@!$ tkm{ ?=# nfv
;d]t u/L hDDff ?= !*)#!))). ah]6
ljlgof]hg ePsf] 5 . ;f] ljlgof]lht
ah]6 dWo] a}zfv dlxgf;Dddf rfn'tkm{
?= ! s/f]8 !@ nfv ** xhf/ & ;o ^$
rf};l77 cyf{t ^#.^& k|ltzt vr{ ePsf]
5 eg] k"hLut tkm{ ?= @ nfv ## xhf/
& ;o &^ cyf{t *) k|ltzt vr{ ePsf]
5 . o;} lalgof]lht ah]6sf] clwgdf /xL
o; ;]jf sfof{non] laleGg ultlalw Pj+
sfo{qmdx? ;+rfng ub}{ cfPsf] 5 .
clen]v Joj:yfkg
s/bftf ;+Vof $,#$# / cGtMz'NshGo o; sfof{nodf btf{ x'g cfPsf s/bftfx?sf]
j:t'sf] sf/f]jf/ ug]{ s/bftf ;+Vof %%( kmfOnx?nfO{ rfx] s f] a] n fdf t' ? Gt
5g\ . cGtM z'Nsdf btf{ dWo] pTkfbg d'ns lgsfNg ;lsg] u/L sDKo'6/ k|0ffnLdf
Joj;fo ug]{ s/bftf hDdf !@ /x]sf 5g\ . -computer system_ df k| l ji6
u/L nf]s]zgdf r':t, b'?:t / kf/bzL{
sfo{k|jfx tflnsf
o; sfof{ n oaf6 ;Dkfbg tl/sfaf6 Jojl:yt ul/ /flvPsf] 5 .
ul/g] s/bftf ;]jf zfvf, ;+sng zfvf To;} ul/ sfof{Tds nIo cg';f/ ;Dkfbg
s/bftfsf] k|zf;g ub{% . o; dWo] Joj;flosul/Psf
s/bftf 15,449
JolStut
kdf
kfl/>lds,
sfo{x?sf]
clen]
v klg
Jojl:yt
/ s/ k/LIf0f
Gwfg ug'zfvfsf
#/ jxfntyf
h:tf cg'
s/ ;bflvnf
{ kg]{ bfloTj ePsf s/bftf 9,320 d'No clej[l$ s/df btf{
5.
sf] sf/f]jf/ ug]{ s/bftf ;+Vof 559%g
sfo{x?nfO{ePsfk|es/bftf
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af6 / ;+rcGtMz'
fng NshGoul/j:t'/flvPsf]
nIo
/
k|
u
ltM
. cGtM z'Nsdf btf{ dWo] pTkfbg d'ns Jojzfo ug]{ s/bftf hDdf 12 /x]sf %g .
ug{ / s/bftfnfO{
l56f] 5l/tf] ;]jf k|bfg
sfo{k|jsfof{
fx tflnsf
ug{sf] nflu
nosf k|To]s clws[t /fh:j ;+ s ngsf] nIo c;' n L tkm{
if0f ubf{ o; sfof{nosf] cf=j=
o; sfof{noaf6
;DkfbglhDd]
ul/g] j
s/bftf
zfvf, ;+sng zfvf / s/ k/LIf0f tyf cg';Gwfg
tyf sd{ r f/Lx?nfO{
sfo{
f/L ;]jf ljZn]
nflu
sngsf]
efjsf/L 9+uaf6 ;+rfng ug{ @)&!.)&@
l56f]sf5l/tf]
;]jf k|/fh:j
bfg ug{sf];+nflu
tf]lsPsf] zfvfsf
/ ;f]sfo{
xL x?nfO{
adf]lk|hd
sfo{;+rfng / js/bftfnfO{
sfof{nosf k|To]s clws[t tyf sd{rf/Lx?nfO{ sfo{ lhDj]
f/Lstf]lsPsf]
/ ?=
;f]xL!adf]cj{
lhd &
sfo{s/f]
;+rfng
ePsf]
jflif{
nIo
8
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k|jfxnfO{
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nosf]
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k|jfxnfO{
b]xfo adf]lb]hd
tflnsfdf k|:t't ul/Psf] 5 .
@* xhf/ tf]lsPsf] 5 eg] a}zfv dlxgf
adf]lhd tflnsfdf k|:t't ul/Psf] 5 .
sfof{nosf] sfo{k|jfx tflnsf -;+u7g ;+/rgf_

k|d'v s/ clws[t

sf/bftf ;]jf zfvf

k|zf;g zfvf

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zfvf
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clwst

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sfof{nosf] k|ult ;dLIff
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www.ird.gov.np

;Ddsf] nIo ?= &( s/f]8 @ nfv @^

xhf/ /x]sf]df a}zfv dlxgf ;Dddf ?=
(@ s/f]8 *@ nfv !# xhf/ ;+sng
eO nIosf] t'ngfdf !!&.$^ k|ltzt
k|ult ePsf] 5 . a}zfv dlxgf ;Ddsf]
nIo cg';f/ k|ult ePsf] 5 . xfn}
uPsf] ljgf;sf/L e'sDksf] sf/0faf6
aflif{s nIo xfl;n ug{] sfo{ r'gf}ltk"0f{
b] l vPtfklg sfof{ n on] nIo xfl;n
ug]{ sfo{nfO{ cu| k|fyldstf /flv sfo{
u/]sfn] nIo xfl;n x'g] s'/fdf eg]
cfzfjfbL 5 . /fh:j ;+sngsf] laut
aif{sf] k|j[lQ b]xfo cg';f/ /x]sf] 5 .
laut # jif{sf] /fh:j ;+sngsf] k|al[ Q
?= xhf/df
cf=a=
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k|ltzt

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;Dkfbg ul/Psf d'Vo sfo{x?

s/bftfsf] ;'ljwf, bfo/f lj:tf/ /
s/ sfg'gsf] kfngfsf] nflu Help
Desk sf] Joj:yf
gful/s j8fkqsf] Joj:yf ul/Psf]
5' } sDKo' 6 /sf] Joj:yf u/L
s/bftfjf6 cfkm} ljj/0f k|lji6 ug{]
Joj:yf ldnfOPsf] .
Everest Bank s f ] Counter
sfof{nod} /x]sf] .
s/bftf lzIffsf] dfWodjf6 :jt s/
;xeflutf j9fpg] k|of; ul/Psf] .
Filing Manegement n f O {
Computerized u/L ;xh ;/n /
yf]/} ;dodf kmfOn vf]Hg ;lsg]
Joj:Yff ul/Psf] .
s/bftfn] vf]h]sf] s/ ;DjGwL ljifo
/ sfo{ I f] q leq /f] h ] s f] :yfgdf
s/bftf lzIff sfof{qmd ;+rfng ug]{
ul/Psf] .
zt k|ltzt s/bftfsf] ljB'tLo
dfWodjf6 ljj/0f k]z ePsf] .
sfof{ n osf] sfo{ ;+ r fngsf
;d:ofx?
sfof{nosf] cfkm\gf] ejg gx'b+ f :yfoL
?kdf ;+/rgf lgdf{0f, /]s8{ Jojl:yt
ug]{ qmddf sl7gfO cfpg] u/]sf] .
k'/fgf s/bftfsf] ;j} /]s8{ Jojl:yt
gx' + b f jSof} t f /fVg] s/bftf; u

11

;Dks{ u/L jSof}tf c;'nL ug{ tyf

sfg'gL sf/jfxL ug]{ sfo{df sl7gfO{
x'g] u/]sf] .
;Dks{ kmf]g g=, Od]n tyf 7]ufgf
yfxf x'g g;Sbf Non Filer sf]
;+Vof j9\b} uO{ s/bftfnfO{ vf]Hg
g;lsPsf] .
sfof{nosf] sfo{ k|s[lt ut cf= j=
eGbf km/s e} s/ k/LIf0f cg';Gwfg
nufotsf lhDd]jf/L jxg ug{sf nflu
cg'ej xfl;n ub}{ u/]sf sd{rf/Laf6
sfo{ ;+rfng ug'{k/]sf] .
k'/fgf] jSof}tf c;'nLdf ;d:of .
s/bftfdf s/ sfg'g / E-System
;DaGwdf k"0f{ hfgsf/L gx'g' .

;d:of ;dfwfgsf nflu ul/Psf

k|of;
ljleGg Joj;foL ;+3x?sf] ;dGjodf
s/bftfn] rfx]s} :yfg / ;dodf s/bftf
lzIff sfo{qmd ;+rfng u/L s/ ;DaGwL
hfgsf/L k|bfg ul/Psf] . aSof}tf c;'nL
ug{ / Non Filler 36fpgsf nflu
ljleGg Joj;foL ;+ 3 dfkm{ t kxn
ul/Psf] . sfo{ n osf] Help Desk
df sd{rf/L /flv s/bftfnfO{ cfjZos
;xof]u ug{ cfkm'n] lng'kg]{ ;]jf / ;f]
;]jf k|fKt ug'{kg]{ zfvfsf jf/]df hfgsf/L
lbO{ ;xh ?kdf ;]jf k|jfx ul/Psf] .
ljj/0f eg{ ghfGg] ;fgf s/bftfx?sf]
nflu sfo{nos} sd{rf/Lx?af6 sDKo'6/df
ljj/0fx? k|lji6 ug{] Joj:yf ul/Psf] .
sfof{nosf] ejg lgdf0f{ Joj:yfsf nflu
cfGtl/s /fh:j ljefu; u cg' / f] w
ul/Psf], ;"rgf k|ljlw / sfo{ ;+rfng
;DjGwL sd{rf/LnfO{ ;]jfsfnLg tflnd
lbg] ;DjGwdf ljefu;+u cg'/f]w x'bf
tflnd sfo{qmd ;+rfng x'g] lgb]{zg
k|fKt ePsf] .
cfufdL lbgdf ug'{kg{] ;'wf/
/fh:j ;+sngsf] yk ;DefAotf
laZn]if0f u/L sfo{of]hgf adf]lhdsf]
nIo cg'?k /fh:j ;+sng ug]{ .
aSof}tf ;+sngdf yk hf]8lbO c6]/
ug]{ s/bftfnfO{ sfg'gL sf/jfxL
u/]/ aSof}tf ;+sng ug]{ . a]?h'

s/ a'n]l6g
Tax Bulletin

Go"lgs/0fdf hf]8 lbg] .

ahf/ tyf s/bftfsf] sf/f]af/ :yn
cg'udg nfO{ lg/Gt/tf lbg] . Non
Filler sf] ;+Vof 36fpgsf] nflu
n] v f k/LIfs, s/;xof] u Lx?; u
;Dks{ ;dGjo ug]{ . 3/axfn s/sf]
bfo/f lj:tf/df hf]8lbg] .
s/k/LIf0f tyf cg';Gwfg nfO{ yk
k|efjsf/L agfpg] .
cGo lgsfo;usf] ck]Iff
s_ ljefu;u M
cg'ejL / gof sd{rf/Lsf] ;+of]hg
x'g] u/L ;?jf tyf kb:yfkg ug]{
Joj:yf ldnfpg' kg]{ .
cfjZostfcg';f/ sfo{:ynd} tflnd
lbg] Joj:yf x'g'kg]{ .
cfkm\g} ejgjf6 sfo{ ;+rfngsf] ug{
ejg lgdf{0fsf nflu jh]6 Joj:yf
ug{ kxn ul/lbg'kg]{ .
-v_ s/bftf;u
;dodf cfkm\gf] jf:tljs sf/f]jf/sf]
wf]if0ff ug]{ / s/ ltg]{ s/ sfg'gsf]
k"0f{ ?kdf kfngf ug]{
s/bftf lzIffsf] cfjZostf ePdf
dfu u/L s/bftf lzIffaf6 s/
;xeflutf a[l4 ug]{]
u_ :yfgLo k|zf;g, p3f]u jfl0fHo
;+3, k]zfut ;+3 ;+u M
s/ sfg' g sf] kfngf gug] { , s/
;xeflutf ghgfpg] pk/ x'g] sfg"gL
sf/jfxLdf ;xof]u ug]{ .
btf{ x'g], s/ ltg]{ nufotsf sfo{df
;xof]u ug]{ .
cfjZos k/]df ;'/Iffsf] k|Tofe"lt
lbg] .
cGo

ljut jif{x?df
;du| d f sfof{ n osf] sfof{ T ds nIo
k| u lt pN;fxhg?ks /fd| f ] /x] s f]
/ cf=j= @)^()&) df sfof{no s/bftf
;]jf sfof{nox?df pTs[i6 sfo{;Dkfbg
u/L k'/:s[t ePsf]df cfufdL lbgdf ;d]t
;f] :t/sf] sfo{;Dkfbgsf nflu k|of;/t
/x]sf] 5 .

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

I
TAX

jif{ @, c\s !@, @)&@ h]7

Vol 2, Issue 12, June 2015

/fh:j ;+sng !@ k|ltztn] j[l4 ;fs{====

sf7df8f}+ . cfly{s jif{ @)&!)&@ j}zfv

d;fGt;Ddsf] /fh:j ;+sngdf ut jif{sf] ;f]xL
cjlwsf] t'ngfdf sl/j !@ k|ltztn] j[l4 ePsf] 5 .
cfly{s jif{ @)&!)&@ j}zfv dlxgf;Ddsf] /fh:j
;+sngsf] nIo ?= ! vj{ @* cj{ $) s/f]8 ^#
nfv ^! xhf/ /x]sf]df ?= ! vj{ @) 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 $
Sector wise Revenue Collection (upto 2072 Baishakh)
Target Collection Achieve- Growth
Sector
(Rs bn) (Rs. bn) ment (%) Rate (%)
Income Tax
59.17 58.84
99
115
Rental Income Tax

4.02

1.91

48

112

Interest Income Tax

6.94

5.26

76

96

Total Income Tax

70.14

66.01

94

113

VAT (domestic)

32.51

30.83

95

114

Excise (domestic)

24.84

22.63

91

109

Education Service Fee 0.43

0.40

92

105

Health Service Tax

0.46

0.52

113

130

Grand Total

128.40 120.42

94

112

xhf/ / cGtMz'Ns tkm{ ?= @@ cj{ ^# s/f]8 $%

nfv *) xhf/ ;+sng ePsf] 5 . ;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] 5 .

;fs{ ;Ifd clwsf/Lx?sf] rf}yf] j}7sdf ;xefuLx?

k|ltlglw d08nn] ;xeflutf hgfPsf] lyof] . j}7sdf ;ft} b]zsf ;Ifd
clwsf/Lx? SAARC Limited Multilateral Agreement on Avoidance of
Double Taxation and Mutual Administrative Assistance in Tax Matters

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

Audit and Investigation of

Pakistan
Multinational Enterprises

4-8 May 2015

Tax Treaty Negotiations and

Nepal
Application

August 2015

Automation and e-payment

Sri Lanka Nov/Dec 2015

Modern Techniques of Investigation

India
and Intelligence Gathering

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

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

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