jif{ @, c\s #, @)&) k';df3

Vol 2, Issue 3, January 2014

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3284.52

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103.30

119.72

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2694.25 1207.83 1219.65

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68.66

112.58

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38.25

19.22

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157.18
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1800.09

910.57

921.61

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450.57

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pkl:yt lgofds lgsfosf k|d'vx?nfO{
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;Gb]z

jif{ @, c\s #, @)&) k';df3

Vol 2, Issue 3, January 2014

dxflgb]{zssf] ;Gb]z
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g;s]sfx?nfO{ Ps k6s df}sf cj;/ lbO{ km/kmf/s u/fpg] /x]sf] lyof] . h'g JolQm
lgsfon] pQm cjlwdf ;xeflutf hgfpg ;s] tL JolQm tyf s/bftfn] cj;/sf] ;b'kof]u
u/] eg] h;n] ;xeflutf hgfpg kfPgg\ jf ;s]gg\ To:tf JolQm s/bftfx? ;f] cj;/af6
jl~rt dfq ePgg\ a9L s/ bfloTjsf] hf]lvddf ;d]t k/]sf 5g\ . ca btf{ gePsf jf btf{
eP/ klg ljj/0f k]z gug]x{ ? s/ k|zf;gsf] lgu/fgL / cg'udgsf] tf/f] x'g5] g\ .
cfly{s jif{ @)^(&) df yfngL ul/Psf] s/
k|0ffnL ;'wf/sf] sfo{nfO{ o; jif{ klg lg/Gt/tf
lbO{Psf] 5 . ut jif{ s/sf] rrf{ 3/ 3/;Dd
k'ofpg] cleofg cGtu{t jif{e/ g} s/bftf
lzIff ;"rgf tyf ;~rf/ / s/ hfu/0f ;DaGwL
sfo{qmdx? d'ns
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of] hfu/0f cleofgdf lghL If]q, pBf]u jfl0fHo
dxf;+3 tyf cfd s/bftfaf6 k|fKt ;'emfjx?
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cfly{s cWofb]z @)&) dfkm{t\ s/ ;xeflutf
hgfpg tyf k'/fgf] ljj/0fx? km5\of}{6 ug{sf
nflu ljz]if 5'6 tyf ;'ljwfx? ;lxt @)&) kf}if
d;fGt;Ddsf] ;dofjlw tf]lsPsf] lyof] .
cfly{s cWofb]z @)&) af6 xfn;Dd s/sf]
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kl5Nnf] @ jif{sf] ljj/0f / s/ bflvnf u/]df
ljutsf] hl/jfgf, Jofh ldGxf x'g] Joj:yf lyof] .
To:t} ;xsf/L, ;~rf/, Of pBf]ux?sf] nflu klg
ljz]if 5'6 ;'ljwf lbOPsf] lyof] eg] ld;Dofrdf
k/]sf s/bftfx?nfO{ d'cs/ jfkt @=% k|ltzt
/ cfos/ !=% k|ltzt ;lxt sf/f]jf/ c+ssf]
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5 eg] cGo 5'6 ;'ljwfsf sfo{qmddf ck]lIft
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/ ;do yk ug'{ kg]{ dfu klg lghL If]qaf6
cfPsf] lyof] . o;df s/ k|zf;gn] clwstd
k|of; u/]sf] xf] / k'gM ;do yk x'bf klg vf;}
pknlJw x'g ;Sg] cj:yf gb]lvPsfn] ;do yk
ul/Pg . lghL If]qaf6 cfly{s cWofb]zdfkm{t\
5' 6 ;' l jwfsf sfo{ q mdx? Nofpgsf nflu
cToflws kxn ePsf] lyof] t/ sfof{Gjogsf]
cj:yfdf eg] Tof] xb jf txsf] hfu?stfsf]
sdLn] vf; s/bftfn] hfgsf/L g} kfPgg\ eGg]
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g;s]sfx?nfO{ Ps k6s df}sf cj;/ lbO{ km/kmf/s
u/fpg] /x]sf] lyof] . h'g JolQm lgsfon] pQm cjlwdf
;xeflutf hgfpg ;s] tL JolQm tyf s/bftfn]
cj;/sf] ;b'kof]u u/] eg] h;n] ;xeflutf hgfpg
kfPgg\ jf ;s]gg\ To:tf JolQm s/bftfx? ;f]
cj;/af6 jl~rt dfq ePgg\ a9L s/ bfloTjsf]
hf]lvddf ;d]t k/]sf 5g\ . ca btf{ gePsf jf
btf{ eP/ klg ljj/0f k]z gug]{x? s/ k|zf;gsf]
lgu/fgL / cg'udgsf] tf/f] x'g]5g\ .
ut cfly{s jif{sf] z'?jftb]lv rfn' cfjsf] kf}if
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lbO{ sfo{;Dkfbg ul/of] . rfn' cfly{s jif{df bf];f| ]
/fli6o s/ lbj;sf] cj;/df pRr Jofj;flos
g}ltstfsf] ;Ddfg, s/bftf d}qL s/ k|zf;gsf] cleofg
gf/f to ul/Psf] lyof] . ca s/ k|zf;gsf] /0fgLlt
eg]sf] s/ k|0ffnL kl/kfngf -Enforcement)
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jf k|0ffnLsf] kl/kfngf cGtu{t lgodgsf/L
sfo{x? kb{5g\ . h;df s/btf{, cg'udg, s/
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;xeflutf ghgfpg]x?sf] cg'udg / lgu/fgL,
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lbg'kg]{ ljifo kb{5g\ .
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ljefu k" 0 f{ t cGtu{ t sfof{ n ox?sf] sfd
sf/jfxLdf ;xhLs/0f / cg'udgdf s]lGb|t /xL
ljefun] ljz]if kl/l:ylt / dxTjsf] ljifox?df
lgu/fgL / cg'udg, cg';Gwfg ug]{5 . dftxtsf
lgsfox?af6 k|jfx ul/g] ;]jfsf] :t/ tyf
dfkb08x? th'{df nufotsf s/ k|0ffnL /
k|zf;gdf ;'wf/df gLltut ljifox?df ljefu
s]lGb|t /xg]5 . cGtu{t sfof{nox? clVtof/
ul/Psf gLlt tyf ;'wf/ of]hgfx? sfof{Gjogdf
lqmoflzn /xg]5g\ .
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;dofjlw lbO{ sfof{ G jogdf NofOPsf] 5' 6

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

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gcfPsf / xfn;Dd s/ ;xeflutf ghgfPsf
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s/sf] bfloTj l;h{gf u/L s/ c;'n ug]{ /x]sf]
5 . h;df ;j} cfGtl/s /fh:j sfof{no tyf
s/bftf ;]jf sfof{nox?n] cfkm\gf] sfo{ If]qsf]
Jofkf/, Joj;fo, k]zf ug{] JolQm ;+ : yfx?
klxrfg u/L clgjfo{ ?kdf s/sf] bfo/fdf NofO{
s/ bfloTj lgwf{/0f ug]{5g\ .
To;} u/L s/df btf{ eP/ ljutb]lv sf/f]jf/
ul//x]sf t/ ljj/0f k]z gu/]sf jf s/ ga'emfPsf
JolQm, ;+:yfx? ;"rgf k|ljlw / ef}lts cg'udgaf6
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ljutdf btf{ eP/ xfn;Dd Ps k6s klg ljj/0f
k]z gu/]sf / 5 dlxgf eGbf a9L cjlw lg/Gt/
ljj/0f k]z gu/]sf d"No clej[l4 s/df btf{
ePsf s/bftfx?sf] ljj/0f ;"rgf k|0ffnLdf
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;s]sf]n] lgu/fgL /fVg / cfoft lgof{t sf/f]jf/
/f]Ssf /fVgsf nflu eG;f/ ljefu dfkm{t\ cGtu{t
eG;f/ gfsfx?df ljj/0f k7fOg] 5 . To;} u/L
;DalGwt lgodg lgsfox?df ;d]t To:tf] ljj/0f
k7fO{ tL lgsfox?af6 ;d]t s/bftf, Joj;foLsf]
cg'udg, lg/LIf0f, gljs/0f nufotsf sfo{x?
ubf{ s/ e'QmfgL tyf afsL bfloTj / s/ sfg'gsf]
kl/kfngfsf kIfdf ;d]t cg'udg u/L ;DalGwt
cfGtl/s /fh:j sfof{no jf cfGtl/s /fh:j
ljefudf ;"rgf k|fKt ul/g]5 .
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klg sltko k]zf Joj;fo ;~rfng eO /x]sf]
;j]{If0faf6 kfOPsf]n] To;/L Joj;fo k]zf
;~rfng ug{ glbg /f]s nufpg lgodgsf/L
lgsfonfO{ cfu|x ul/Psf] 5 . To;} u/L ljn
ljhs lgu/fgL tyf cg'udgsf nflu d"No
cl4j[ l 4 s/ P] g @)%@ adf] l hd ljB' t Lo
k|0ffnLaf6 ljhs hf/L ug{ :jLs[t lbg] /
sfof{Gjog ug]{ jf/] sfo{ljlw clGtd r/0fdf
k'u]sf] 5 . lgs6 eljiodf jLn ljhs hf/L ug]{
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clej[l4 s/ c;'nLdf ultnf] km8\sf] x'g]5 .
cGtdf d'ns
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s/ k|zf;g ;'wf/sf ljz]if of]hgf :jLs[t u/L
sfof{Gjogdf NofOg] 5 .

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www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

! k]hsf] afsL=====
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s/sf] bfo/fdf gcfpg] s/sf] bfo/fdf
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I
TAX

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jif{ @, c\s #, @)&) k';df3

Vol 2, Issue 3, January 2014

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www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

sfo{ut nIo k|ultsf] cj:yf

cfGtl/s /fh:j ljefu cGtu{tsf @# j6f cfGtl/s /fh:j sfof{nox? / !#

j6f s/bftf ;]jf sfof{nox?sf] cf=j= @)&)&! sf] kf}if dlxgf;Ddsf] sfo{ut nIo
Grading Report (ALL IRO, LTO) up to Poush - 2070/71
Office Name
Audit
Appeal
Collection
Investigation
TP Services
Total

PerformanceGradePerformanceGradePerformanceGradePerformanceGradePerformanceGradePerformance Grade
104.05
A++

108.5
A++
97.1
A++

100
A++
KTM 2 - 28
95.78
A++

105.2
A++
104
A++

98.05
A++
KTM 3 - 25
Dhangadhi - 20
94.31
A+

100.8
A++

96.39
A++
97.22
A++
Birgunj - 17
103.52
A++

103.2
A++

77.77
A
95.7
A++
87.64
A+

104.8
A++

86.33
A+
93.24
A+
Bhaktapur - 29
Mahendranagar 77.16
A

100.9
A++

100
A++
92.31
A+
- 21
A++

84.09
A

86.9
A+
91.96
A+
Bhadrapur - 11 104.16
KTM 1 - 27
91.06
A+

106.2
A++
77.45
A

90.65
A+
Krisnanagar
98.37
A++

86.98
A+

74.39
B
87.19
A+
- 30
89.92
A+

77.44
A

92.14
A+
86.22
A+
Biratnagar - 12
Dharan - 13
103.11
A++

58.87
C

97.38
A++
85.91
A+
Bharatpur - 19
97.03
A++

88.56
A+

66.33
B
84.86
A
Janakpur - 14
75.37
A

89.29
A+

87.53
A+
83.89
A
76.64
A
100
A++
79.23
A
87.1
A+
101
A++
83.69
A
LTO - 52
Lahan - 15
76.27
A

92.07
A+

82.36
A
83.63
A
Bhairahawa
72.11
B

86.2
A+

90.24
A+
82.48
A
- 24
79.81
A

94.49
A+

71.45
B
82.44
A
Simara - 16
Lalitpur - 23
70.36
B

88.74
A+

87.84
A+
82.04
A
Nepalgung - 26
98.9
A++

66.44
B

78.54
A
81.43
A
Butwal - 33
59.65
C

87.16
A+

91.81
A+
78.93
A
73.69
B

79.47
A

67.93
B
73.99
B
Hetaunda - 18
Pokhara - 22
51.69
C

75.81
A

88.33
A+
71.12
B
66.83
B

41.5
D

94.52
A+
66.27
B
Dang - 51
IRD Performance: 87.65(A+)

Grading Scheme
A++
95 - 100
A+
85 - 95
A
75 - 85
B
65 - 75
C
50 - 65
D
0 - 50

IROs up to Poush
Grading
69/70
A++
5
A+
8
A
4
B
5
C
1

70/71
4
7
9
3

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

I
TAX

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x]bf{ o; cfjsf] k|yd ^ dlxgfdf u}/s/
/fh:j tkm{ s f] j[ l 4b/ pT;fxhgs
kfOPsf] 5 . u}/s/ /fh:jsf b/xdf
s'g} k'g/fjnf]sg x'g g;ls/x]sf] xfnsf]
cj:yfdf klg o; lzif{s tkm{sf] j[l4b/
ut jif{sf] t'ngfdf !$@=^$ k|ltzt x'g'
cToGt /fd|f] s'/f xf] .
cy{tGqn] ;sf/fTds lbzf lng
vf]hs
] f] ;+st] lwtf]kq jhf/sf] ;"rsf+s
ut jif{ oxL cjlwdf $*)=( af6 o;
jif{ &## eO{ lg/Gt/ psfnf] nflu /x]sf]
/ zf]wfGt/ l:ylt ?=^* cj{ @ s/f]8
ePaf6 klg kfpg ;lsG5 .
cy{dGqfnosf] cf=j=
@)&))&!sf] /fh:jsf] jflif{s nIo
?=# vj{ %$ cj{ %) s/f]8 dWo] kf}if
dlxgf;Ddsf] nIo ?=! vj{ ^* cj{ !*
s/f]8 /x]sf]df ;+sng ?=! vj{ ^# cj{
$$ s/f]8 eO{ nIosf] t'ngfdf ?=$
cj{ &# s/f]8 sd ;+sng ePsf] 5 .
;+slnt /fh:j /sd nIosf] t'ngfdf
(&=!* k|ltzt xf] eg] ut jif{sf] oxL
cjlwsf] t'ngfdf !@!=$^ k|ltzt xf] .
cf=j= )^(&) df ;+slnt /fh:jsf]
!(=&^ k|ltztn] j[l4b/ /xg] u/L
cf=j= )&))&! sf] /fh:jsf] j[l4b/
tf]lsPsf] ;Gbe{df ;du| j[l4b/ @!=$^
k|ltzt xfl;n x'bf klg nIo xfl;n
x'g eg] ;ls/x]sf] 5}g .

Vol 2, Issue 3, January 2014

cfly{s cWofb]z
@)&) n] k|bfg u/]sf
5'6 ;'ljwfsf] k|ult
g]kfn ;/sf/n] cfly{s cWofb]z @)&)
dfkm{t\ k|bfg u/]sf] 5'6 ;'ljwfsf] Dofb kf}if
d;fGt;Dd lbPsf] lyof] . ;f] cjlwdf d'ns
' e/af6
@* xhf/ % ;o %@ hgf s/bftfx?n] pQm 5'6
;'ljwfaf6 kmfObf lnPsf] / ;f]af6 ?=$* s/f]8
%) nfv && xhf/ /fh:j c;'nL ePsf] 5 .
;f] 5'6 ;'ljwfsf] pkof]u ug]{ ;DaGwdf bkmf
* sf] Joj:yf adf]lhd #&) s/bftfx?n] cf=j=
@)^%^^ sf] a'emfpg afsL lzIff ;]jf s/ /
cfly{s @)^^)^&, )^&)^* / )^*)^(
sf] ljj/0f ;lxt lzIff ;]jf z'Ns a'emfPsf
5g\ . To;}u/L bkmf @! -!_ cGtu{t /x]/ cf=j=
@)^&)^* / @)^*)^( sf] cfo ljj/0f /
;f]df nfUg]s/ a'emfP/ nfUg] s/, z'Ns tyf Jofh
ldgfxf kfpg] s/bftfsf] ;+Vof !& xhf/ % ;o
& /x]sf] 5 eg] bkmf @! -@_ cGtu{t /x]/ cf=j=
@)^*^( jf ;f] eGbf cl3;Ddsf] d"=c=s/
ljj/0f / d"=c=s/ a'emfP/ ;f]df nfUg] hl/jfgf,
yk b:t'/ / Jofh ldGxf kfpg] s/bftfx?sf] ;+Vof
! xhf/ ! ;o *% /x]sf] 5 .
cfly{s cWofb]z @)&) sf] bkmf -@@_
cGtu{t s/sf] bfo/f lj:tf/ ug{sf nflu
lrlsT;s, snfsf/, OlGhlgo/, sfg"g Joj;foL,
n]vfk/LIfsnufot h'g;'s} JolQm jf lgsfonfO{
cf=j= @)^*)^( eGbf cufl8sf jif{df s/
nfUg] cfo cfh{g u/]sf] t/ To;/L cflh{t cfodf
s/ bflvnf gu/]sf] ePdf cf=j= @)^&)^*,
)^*)^( sf] cfo ljj/0f / s/ bflvnf u/L
:yfoL n]vf gDa/ lnP/ ;'ljwfsf] ;b'kof]u ug]{
s/bftfx?sf] ;+Vof # xhf/ $ ;o (! /x]sf]
5 . To;}u/L bkmf @# cGtu{tsf] 5'6 ;'ljwfsf]
k|of]u ug]{ kqsf/ Pj+ ;+rf/ tyf k|sfzg
u[xx?sf] ;+Vof ## j6f dfq /x]sf] 5 eg] bkmf
@$ cGtu{t /x]/ ! xhf/ # ;o #^ j6f ;xsf/L
;+3 ;+:yfx?n] cfos/, z'Ns tyf Jofh ldGxf
;'ljwf pkof]u u/]sf 5g\ .
bkmf @^ sf] pkbkmf -!_ / -@_ cGtu{t
k"jf{g'dflgt s/ ljj/0f k]z ug]{ s/bftfsf]
nflu eg]/ NofOPsf] ljz]if Joj:yfsf] ;b'kof]u
ug]{ s/bftfx?sf] ;+Vof qmdzM $ xhf/ ^$ /
%( /x]sf] 5 . 5'6 ;'ljwsf] ;b'kof]u ug]s
{ fo{df
bkmf @& cg';f/sf] ;'ljwfsf] ;b'kof]u ug]{ O{6+ f
Joj;foLx?sf] ;+Vof pNn]Vo /x]sf] kfOPsf] 5 . of]
Joj:yfsf] ;b'kof]u ub}{ d'ns
' e/af6 % ;o & O{6+ f
pTkfbs pBf]ux? d"=c=s/df btf{ ePsf 5g\ .

s/ lt/L ;Eo gful/ssf] kl/ro lbp .

;dfrf/

cf=j= @)&)&! kf}if dlxgf;Ddsf]

d"=c=s/ ljj/0fx?nfO{ ;f]xL cjlwsf cf=j=
@)^(&) / @)^*^( sf ljj/0fx?sf]
cj:yf;u t'ngf ubf{ 8]lj6 ljj/0fsf] j[l4b/ /
8]lj6 s/ /sdeGbf qm]l86 ljj/0f tyf qm]l86
s/ /sd / z"Go ljj/0fsf] j[l4b/ a9L kfOG5 .
ljut tLg jif{sf] kf}if d;fGt;Ddsf d"=c=s/
ljj/0fx?sf] t'ngf ubf{ 8]lj6 ljj/0fsf] j[l4b/
/ 8]lj6 s/ /sdeGbf qm]l86 ljj/0f tyf
qm]l86 s/ /sd / z"Go ljj/0fx?sf] j[l4b/
a9L/x]sf] kfOG5 . cf=j= @)^*)^( df %!
xhf/ # ;o (^ ;+Vofdf /x]sf] 8]lj6 ljj/0f
cf=j= @)&)&! df cfOk'Ubf %( xhf/ # ;o
%^ dfq ePsf] 5 t/ qm]l86 ljj/0f @)^*^(
df ! nfv #! xhf/ ^ ;o $@ af6 a9]/ xfn
! nfv *$ xhf/ ( ;o & k'u]sf] 5 . z"Go
ljj/0fsf] ;+Vofdf klg pNn]Vo j[l4eO{ o;
cjlwdf ! nfv %) xhf/ % ;o &# k'u]sf]
5 h'g cf=j= @)^*^( df (% xhf/ $ ;o
&$ dfq lyof] . /sd tkm{, cfj @)^*^( df
8]lj6 /sd eGbf qm]l86 /sd em08} ^ u'0ff a9L
/x]sf]df cf=j= @)&)&! df cfO{k'Ubf ;f] km/s
/sd em08} & u'0ff a9L x'g k'u]sf] b]lvG5 . cf=j=
@)^*^( df 8]lj6 /sd ?=!) cj{ (% s/f]8 @)
nfv /x]sf]df cf=j= @)&))&! df cfOk'Ubf o;df
lemgf] dfqfdf dfq j[l4eO{ ?=!# cj{ (& s/f]8 ^)
nfv k'u]sf] 5 . ptf qm]l86 /sd tkm{ eg] cf=j=
@)^*^( sf] ?= ^% cj{ * s/f]8 #) nfvaf6
cf=j= @)&)&! sf] kf}if dlxgf;Dd cfOk'Ubf ?=($
cj{ ^@ s/f]8 () nfv k'u]sf] 5 .

/fh:j ;+sngsf]
sfof{nout ljZn]if0f
cfGtl/s /fh:j ljefu cGtu{tsf @# j6f
cfGtl/s /fh:j sfof{nox?dWo] cf=j= @)&)&!
sf] kf}if dlxgf;Dddf !^ j6f sfof{nox?n] lgwf{l/t
nIoeGbf a9L /fh:j c;'nL ug{ ;kmn ePsf 5g\ .
cGo & j6f sfof{nox?n] nIo adf]lhdsf] c;'nL ug{
;s]sf 5}gg\ . o;/L nIoeGbf a9L /fh:j c;'nL ug{
;kmn sfof{nox?dWo] cfGtl/s /fh:j sfof{nox?
s[i0fgu/ / e}/xjfn] nIosf] t'ngfdf qmdzM !%!
k|ltzt / !@$ k|ltztsf] a[l4b/ xfl;n u/]sf
5g\ . nIosf] t'ngfdf !!) k|ltzteGbf a9L c;'nL
ug{ ;Sg] cGo sfof{nox?df cfGtl/s /fh:j
sfof{nox? hgsk'/, lj/u~h, x]6f}8f, sf7df8f}+
If]q g+= @ / bf /x]sf 5g\ .

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

2070 kf}if dlxgf;Ddsf] sfof{nout nIo / c;'nL

?=xhf/df
qm=;+=

sfof{no

2070.071 kf}if ;Ddsf]

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c;'nL

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k|ltzt

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485721

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92
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112

5
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474441
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500493

l;d/f

3497952

105
103

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1783706

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111

x]^f}+*f

841045

943801

112

9
10

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3691245
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3681618

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443741

100
109

11

dx]Gb|gu/

233985

252739

108

12
13

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1136696
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100
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nlntk'/

14

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sf&df)*f}+ If]q g+ 3

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sf&df)*f}+ If]q g+ 2

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19
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63132165

I
TAX

;dfrf/

jif{ @, c\s #, @)&) k';df3

dfggLo cy{ d GqL >L z+ s /k| ; fb

sf]O/fnfn] kf}if * df 7"nf s/bftf sfof{no,
xl/x/ejg, nlntk'/sf] :ynut e|d0f tyf
lg/LIf0f u/L] cy{tGq ;'b9[ , ;Ifd / ultzLn
agfpg cu' j f sfof{ n o ePsf] gftfn]
gd'gfsf] ?kdf sfd ug{ lgb{]zg lbg'eof] .
sf]O/fnfn] k'; dlxgf /fhZj a9fpg] kj{
ePsfn] o;nfO{ e/k"/ pkof]u ug{ lgb{]zg
lb+b} of] dlxgfsf] ck'u nIo csf]{ dlxgf k"/f
u5{' eGg] ;'ljwf g/xg] eGb} dGqL sf]O/fnfn]
eGg'eof] ;/sf/ hfg nfUof] eGg] cjwf/0ff
kfn]/ k]zfut wd{nfO{ sdhf]/ gagfpg';\ .
h;sf] ;/sf/ cfPklg hf] dGqL ePklg s/
k|zf;gn] lnPsf] af6f] / nIo Pp6} xf] .
h'g;'s} cy{dGqLn] klg x]g]{ eg]sf] c+s g}
xf], cIf/ xf]O{g . dGqL sf]O/fnfn] d'n'se/
/x]sf ^## s/bftfs} JolQmut k|fk] mfOn;lxt
tTsfn sfo{of]hgf k]z ug{ cfu|x ug'{xF'b}
ljz]if sfo{qmd agfP/ k'; dlxgfsf] nIf
k'ofpg lgb{]zg ug'{eof] . pxfn] dGqfnosf]
;xof]u lnP/ ;+:yfgx?df /x]sf] afFsL]
jSof}tf p7fpg lgb]{zg lbg'x'b} /fh:j
k|zf;gsf] 5lj ;'wfg{ ljz]if cfu|x ug'{eof] .
;f] qmddf pxfFn] dlGqkl/ifb\df ckdfg ;x]/
ePklg sd{rf/Lsf nflu k|f]T;fxg eQf
lbnfPsf] rrf{ ub}{ o;n] sd{rf/Lsf] 5lj
;'wfg{ d2t k'Ug] ljZjf; JoQm ug'{eof] .
;f] qmddf cy{ ;lrj >L zfGt/fh
;'jb] Ln] cy{ dGqfno cGtu{tsf lgsfox?sf]
sfo{ ;Dkfbg sdhf]/ jGg gx'g] eGb} kl/0ffd
cfpg] u/L sfo{ ug{ cfu|x ug'{eof] . k';
dlxgfdf :ki6 sfo{of]hgf agfP/ b}lgs
cg'udg ug{ lgb]{zg lbg'x'Fb} cy{;lrj
>L ;'j]bLn] a]?h' km5\of{}6 / aSof}tf s/
;+sngsf] nflu sfo{ of]hgf tof/ u/]/
cufl8 a9\g ;d]t cfu|x ug'{eof] .
cy{ dGqfno /fh:j k|zf;g dxfzfvf
k|d'v >L /fhg vgfnn] cfGtl/s s/
/fh:jsf] cfwf lx:;f s/ p7fpg] bfloTj
af]s]sf] lgsfon] tf]lsPsf] s/ p7fpg
k|i6 sfo{ of]hgf ;lxt sfo{ ug{'kg{] wf/0ff
/fVg'eof] . Jofkf/, lgof{t / pkef]u a9]sf]
cj:yfdf s/ ;+sng g36\g] eGb} ;x;lrj
>L vgfnn] cy{ dGqfnosf kbflwsf/L
;~rfns /x]sf] ;+:yfgx?af6 lgoldt Pj+
aSof}tf s/ ;+sng ug{'kg{] ePdf ;xof]u
dfUg ;d]t cfu|x ug{'eof] .
cfGtl/s /fh:j ljefusf dxflgb]z
{ s
>L 6+sdl0f zdf{n] /fh:j k|zf;g hgzlQm

Vol 2, Issue 3, January 2014

lg/LIf0f e|d0fsf qmddf cy{dGqL >L z+s/k|;fb sf]O/fnf, cy{;lrj >L zfGt/fh ;'j]bL,
dxflgb]{zs >L 6+sdl0f zdf{nufotsf s/ k|zf;gsf sd{rf/Lx?
yKg]eGbf klg ;/n k|ljlw dfk{mt sfdnfO{ k|efjsfl/tf lge{/ x'g] ePsf]n] ahf/ cg'udg,
l56f] 5l/tf] / kf/bzL{ agfpg nflu k/]sf] gof btf{ / cg';Gwfgdf s]lGb|t x'g lgb]z
{ g
hfgsf/L lbg'eof] . cy{ dGqfnosf ;x;lrj lbg'eof] . cg';GwfgnfO{ yk glthfd"vL /
>L lzlz/s'df/ 9'+ufgf, csf{ ;x;lrj >L k|efjsf/L t'Nofpg' kg{t] km{ ;d]t cy{ ;lrj
/fdz/0f k'8f;}gL / 7"nf s/bftf sfof{nosf >L ;'jb] Lsf] hf]8 lyof] . To;}u/L, pxfn]
k|dv
' s/ k|zf;s >L hubLz /]UdLn] cfly{s aSof}tf s/ c;'nL Pj+ a]?h' km5\of}6{ nfO{ cem
k|zf;gdf ;'wf/sf ;DefJotfsf ljifodf cf k|efjsf/L jgfpg sfo{of]hgf jgfP/ sfo{ug{,
cfkm\gf wf/0ff /fVg'ePsf] lyof] .
cfly{s cWofb]z @)&) n] k|bfg u/]sf 5'6
sfof{no cg'udg tyf lg/LIf0f s} ;' l jwfsf] pkof] u df ;xeflutfsf] :t/
qmddf df3 # b]lv ^ ;Dd cy{ ;lrj >L Tolt ;Gtf]ifhgs gePsfn] ;3g ahf/
zfGt/fh ;'jb] L, cy{dGqfnos} ;x;lrj >L cg'udg u/L 5'6 x'g uPsf s/bftfx?sf]
s[i0fk|;fb b]jsf]6f / cfGtl/s /fh:j ljefusf btf{ u/fpg] sfo{nfO{ k|fyldstf lbg /
pkdxflgb]{zs >L u0f]zk|;fb kf08]oaf6 cGtMz'NshGo j:t'sf] sf/f]jf/nfO{ yk
cfGtl/s /fh:j sfof{nox? e/tk'/, e}/xjf / lgodg ug{ ;d]t lgb{]zg lbg'eof] .
a'6jnsf] cg'udg tyf lg/LIf0f eof] . To;}u/L
cfGtl/s /fh:j sfof{no, nlntk'/nfO{
d+l;/ ( ut] cy{ ;lrj >L zfGt/fh ;'jb] Lsf] lgb{z
] g ub{} cy{ ;lrj >L ;'jb] Ln] sfof{nosf]
g]t[Tjdf, cy{ dGqfnosf] lg/LIf0f 6f]nLaf6 ljut rf/ jif{df pTsi[6 sfof{nosf] ?kdf
cfGtl/s /fh:j sfof{no nlntk'/sf] ;d]t ;kmntf xf+l;n u/]sf] pNn]v ub{} o; jif{
cg'udg tyf lgl/If0f eof] . pQm 6f]nLdf klg pTs[i6 sfof{nosf] ?kdf /xg lgb{]zg
cy{dGqfnosf ;x;lrjx? >L /fhg vgfn, lbg' eof] . ;fy} o; sfof{nosf] sfo{If]q
>L /fdz/0f k'8f;}gL / >L lzlz/s'df/ 9'u+ fgf, /x]sf] lhNnf lzIff If]qsf] xj g} ePsf]n]
cfGtl/s /fh:j ljefusf pkdxflgb{]zsx? lzIff ;]jf z'Nssf] c;'nL a[l4sf nflu, o;
>L /fh]Gb|k|;fb zdf{ / >L /fddl0f b'jf8L, If]qdf ljb]zLxsf] a;f]af; w]/} ePsfn]
cy{ dGqfnosf pk;lrjx? >L l8s/b]j 3/axfn s/sf] c;'nL a9fpg, ;xsf/L /
e / >L hLjg l3ld/], / cfGtl/s /fh:j cGt/f{li6o ;3+ ;+:yfx w]/} ;+Vofdf ePsf]n]
ljefusf lgb{]zs >L dxf/fh sf]O/fnfsf] clu|d s/sLdf hf]8 lbg / sfof{nosf] sfo{
;xefuLtf /x]sf] lyof] .
;Dkfbg ;"rsf+sxdf ;d]t nIo cg';f/sf]
cg'udg tyf lg/LIf0fsf qmddf cy{ k|ult xfl;n ug{ lgb{]zg lbg' eof] .
;lrj >L ;'jb] Ln] 5gf}6df k/]sf kmfO{nx?sf]
o;}u/L k'; @@ ut] cfGtl/s /fh:j
s/ k/LIf0f o;} cf=j=leq ;DkGg ug{ ljefusf dxflgb{]zs >L 6+sdl0f zdf{sf]
k|fyldstf lgwf{/0f u/L sfo{ug{, 8]S; g]tT[ jdf ljefusf pkdxflgb{z
] s >L /fddl0f
cl86dfeGbf lkmN8 cl86df hf]8 lbg, b'jf8L, / lgb{]zs >L Wofgs'df/ yfkfsf]
/fh:jsf] lbuf] cfwf/sf] ?kdf d"=c=s/ /x]sf] 6f]nLf/f ;d]t cfGtl/s /fh:j sfof{no
/ d"=c=s/sf] k|efjsfl/tfdf g} cfos/sf] nlntk'/sf] lg/LIf0f ePsf] lyof] .

s'g} klg sf/f]jf/ ug'{ cufl8 :yfoL n]vf gDa/ Kofg lng gla;f}{+ .

sfof{no kl/ro

www.ird.gov.np

/fh:j ;+sngsf] t'ngfTds cj:yf M

o; sfo{nosf] ut cf= j= @)^(&)

sf] /fh:j nIo ?=! cj{ @& s/f]8 #( nfv
$% xhf/ /x]sf]df ?=! cj{ #$ s/f]8 ^)
nfv @! xhf/ c;"nL eO{ s'n nIosf] !)^
k|ltzt c;"n ug{ ;kmn ePsf] lyof] . laut
tLg jif{sf] t'ngfTds /fh:j c;'nLdf o;
sfof{non] cf= j= @)^&)^* df nIosf]
!)& k|ltzt / @)^*^( df nIosf] !)(
k|ltzt /fh:j c;'n ug{ ;kmn ePsf]
lyof] . cf= j= @)&)&! sf] kf}if dlxgf;Ddsf]
/fh:j nIo ?=*% s/f]8 *% nfv !@ xhf/
/x]sf]df ?=*$ s/f]8 %* nfv &# xhf/ c;'nL
eO{ nIosf] (( k|ltzt k|ult ePsf] 5 . rfn'
cf= j=sf] jflif{s nIo ?=! cj{ ^$ s/f]8 (%
nfv &) xhf/dWo] kf}if ;dfGt;Ddsf] ?=*$
s/f]8 %* nfv &# xhf/ c;'n eO{ c;'n x'g
afFsL ?=*) s/f]8 #^ nfv (& xhf/ cfiff9
;Dddf c;'n ug{ sfof{no k|oTg/t /x]sf]
5 . laefun] lbPsf] functional indicators
/ cGo lgb]z
{ g cg';f/ sfo{ ;DkGgul/
pQm /fh:j ;+sngsf] nIo k'/f ug{ ;lsg]
sfof{nosf] ck]Iff /x]sf] 5 .
o; sfof{nosf] laut b'O{ jif{sf]
/fh:j a[l4b/ cl3Nnf] cjlwsf] t'ngfdf
cf=j= @)^*)^( df ## k|ltzt / cf=j=
@)^(&) df @( k|ltzt /x]sf] 5 . cf=j=
@)&))&! df ;d]t sl/a @( k|ltzt g}
a[l4 u/L nIo lgwf{/0f ul/Psf] 5 . lgoldt
?kdf ahf/ cg'udg, Aofks dfqdf s/bftf
lzIff sfo{qmdx?sf] ;~rfng, 7"nf] dfqfdf
aSof}tf /fVg] s/bftfx?nfO{ sfof{noaf6
lgoldt ?kdf tfs]tf tyf sfg'gL sf/afxL

Tax Bulletin

s/La &)) s/bftfx? nfeflGjt ePsf

5g\ . s/bftf lzIff sfo{qmdx?sf] ;~rfngdf
kfFr} lhNnfsf pBf]u afl0fHo ;+3, laleGg
a:t'ut ;+3x?nufot :s'n, sn]h, tyf
;/sf/L tyf u}/ ;/sf/L ;+3 ;+:yfx?sf]
;d]t ;dGjo /x]sf] 5 . o;af6 s/bftfx?sf]
btf{ ;+Vof a9\gs
' f] ;fy} s/bftfsf] Tax
Compliance a9fpgdf yk of]ubfg k'Ug'sf]
;fy} Functional Indicators x?sf] nIo
k'ofpg ;d]t ;s/fTds k|efj k/]sf] 5 .

kl/ro M
cfGtl/s /fh:j sfof{no eQmk'/
pkTosf leqsf] sfof{no eP klg o;sf]
sfo{If]q hgsk'/ c~rn;Dd km}lnPsf]
5 . afUdtL c~rnsf] tLg lhNnf eQmk'/,
sfe|k] nf~rf]s / l;Gw'kfNrf]s / hgsk'/
c~rnsf] bf]nvf / /fd]5fk lhNnf ;d]t
;d]l6P/ o; sfof{nosf] sfo{If]q kfFr lhNnf
/x]sf] 5 . sfe|]knf~rf]ssf] w'lnv]ndf
s/bftf ;]jf sfof{no :ykgf eO{ s/
btf{ / s/ ;+sngsf] sfo{ ul//x]sf] 5 .
@)&) ;fn df3 !% ;Dd o; sfof{nosf]
sfo{If]q cGt/ut hDdf @*%^* s/bftf
btf{ /x]sf]df %&!* s/bftf d"= c= s/df
;d]t btf{ ePsf 5g\ .

s/ a'n]l6g

cfly{s cWofb]z, @)&) n] k|bfg u/]sf

5'6 ;'ljwfsf] sfof{Gjog

pQdeQm jfUn], k|d"v s/ clws[t

ug',{ sfof{noaf6 pknAw u/fpg] ;]jfnfO{
aSof}tf;Fu Link ug',{ /fh:j 5nL ug]{
s/bftfx?sf] u'0ffTds k/LIf0f tyf cg';Gwfg
ug'{ / clu|d s/ sL ug'{ kg]{ lgsfox?sf
lgoldt ?kdf cg'udg u/L lgoldt ?kdf
s/ sL tyf blvnf ug{ hfgsf/L u/fOPsf]
sf/0fx?n] ubf{ laut tLg jif{ b]lv s/La #)
k|ltztsf] a[l4 b/ sfod /xg ;s]sf] 5 .
Functional Indicators sf] k|ult M

ut cf=j= @)^(&) df o;
sfof{nosf] sfo{ut nIo k|ultdf (^=)%
k|ltztsf ;fy A++ Grading df /xL
cfGtl/s /fh:j laefusf] @@ j6f cfGtl/s
/fh:j sfof{no dWo] !) cf}+ :yfgdf /xg
;kmn ePsf] lyof] . o; jif{sf] kf}if df;Gt
;Dddf s'n @&$) s/bftfx? sfos/df
btf{ ePsf 5g\ h;dWo] @%) s/bftfx?
d"=c=s/df ;d]t btf{ ePsf 5g\ . To;}u/L
AolQmut :yfoL n]vf gDa/ PIT df !(%^
s/bftfx? btf{ ePsf 5g\ . o; cf=j=sf] kf}if
d;fGt;Dddf o; sfof{non] ?=#* nfv &^
xhf/ a]?h' km5\of}6{ ul/;s]sf] 5 . o; cf=
j= sf] kf}if df;Gt;Dddf d"= c= s/tkm{sf]
Nonfiler s/La @^ k|ltztdf /x]sf] 5 .

s/bftf lzIff M

ut cf= j= @)^(&) df @( j6f

s/bftf lzIff sfo{qmdx? ;~rfng u/L
s/La !))) s/bftfx?nfO{ s/bftf lzIff
k|bfg ul/Psf] lyof] . To;}u/L o; cf=j=sf]
kf}if d;fGt;Dddf @# j6f s/bftf lzIff
sfo{qmdx? ;DkGg e};s]sf 5g\ h;af6

cfly{s cWofb]z, @)&) sf] bkmf @!

-!_ cg';f/sf] 5'6 ;'ljwfaf6 &)& hgf
s/bftfx? nfefGjLt ePsf 5g\ eg] @!-@_
sf] ;'ljwf !% s/bftfx?n] pkof]u u/]sf
5g\ . To;}u/L bkmf @@ cg';f/sf] ;'ljwf
pkof]u ub}{ %)@ s/bftfx? s/sf] bfo/fdf
cfPsf 5g\ . cfly{s cWofb]z, @)&) sf]
bkmf @# cg';f/ @ s/bftfx? / bkmf @$
cg';f/ @!* ;xsf/L ;+3 ;+:yfx? s/sf]
bfo/fdf cfPsf 5g\ eg] bkmf @^ cg';f/
Mismatch df k/]sf k"j{ cg'dflgt ljj/0f
k]zug{] $^& s/bftfx?af6 cfo s/ tkm{ ?=!
s/f]8 (& nfv ^% xhf/ @# / d"=c= s/ tkm{
?=&! nfv %) xhf/ * ;o *! yk /fh:j
;+sng ePsf] 5 . ;fy} bkmf @& cg';f/sf]
;'ljwf pkof]u ub{} ^* j6f O+6{ f pBf]ux?
d"=c= s/df btf{ ePsf 5g\ .

s/sf] bfo/f a9fpg ul/Psf] yk k|of;x M

s/sf] bfo/f lj:tf/ ug{ lgoldt

ahf/ cg'udg, s/bftf lzIff tyf s/sf]
k|rf/k|;f/ ug]{ sfo{ eO{ /x]sf] 5 . To;}u/L
3/ hUuf ef8fdf lbg]x?nfO{ s/sf] bfo/fdf
Nofpg yk k|of; ;d]t eO{/x]sf] 5 . lhNnfsf
/x]sf pBf]u afl0fHo ;+3 a:t'ut ;+3x?sf]
;dGjodf btf{ ug]{ sfo{ ;d]t eO{/x]sf] 5 .
gu/kflnsf leq ;~rfngdf /x]sf d"=c= s/
P]g @)%@ sf] bkmf !) sf] pk bkmf @ cg';f/
clgjfo{ ?kdf d"=c= s/df btf{ x'g kg]{
Joj;fox?sf] klxrfg u/L btf{ u/fpg] sfo{
;d]t tbf?stfsf ;fy eO{/x]sf] 5 . To;}u/L
c/lgsf] /fhdfu{ cf;kf; ;~rfngdf /x]sf
/]i6'/0] 6x?nfO{ cg';Gwfg u/L d"= c= s/df
btf{ u/fpg] sfo{ ePsf] 5 .

s/ k/LIf0f tyf cg';GwfgM

cfly{s jif{ @)&)&! sf] jflif{s

sfo{ u t nIo cg' ? k g} s/ k/LIf0f

cfkm\gf] cfo cfkm+} lx;fj u/]/ 7Ls /sd s/ lt/f}+ .

I
TAX

;dfrf/

jif{ @, c\s #, @)&) k';df3

;"tL{hGo kbfy{ -r'/f]6 / la8L

afx]s_ sf] /fh:jdf of]ubfg

ut cf=j=sf] h]7 ! ut]af6 ;"tL{hGo kbfy{ -r'/f]6 / la8L jfx]s_ df

cGtMz'Ns l6s6sf] k|of]u ug{ yflnPsf] xf] . ;f] k|of]u kZrft\ ;"tL{hGo
kbfy{ -r'/f]6 / la8L jfx]s_ af6 pT;fxhgs ?kdf /fh:j c;'nL ePsf]
5 . cGtMz'Ns l6s6sf] k|of]u kZrft\ o; cf=j=sf] k|yd ;ft dlxgfdf
cGtMz'Ns / d"=c=s/ u/L hDdf ? ** s/f]8 ( nfv c;'nL ePsf] 5 .
h'g ut cf=j=sf] ;f]xL cjlwsf] c;'nL eGbf ? &% s/f]8 ^( nfv a9L
cyf{t\ $*# k|ltztn] j[l4 ePsf] kfOG5 . ;"tL{ tyf u'6\vfdf cGtMz'Ns
l6s6 nufpg'eGbf klxn] cf=j= )^()&) df ? @% s/f]8 *& nfv,
cf=j= )^*^( df ? !^ s/f]8 ^* nfv / cf=j= )^&)^* df ? !)
s/f]8 $^ nfv dfq c;'nL ePsf] lyof] .
tyf cg';Gwfg ePsf] 5 . kf}if
dlxgf;Ddsf] nIocg';f/ $) j6f
s/bftfx?sf] la:t[t s/ k/LIf0f ug'{
kg]d{ f zt k|ltzt s/ k/LIf0f ePsf]
5 . ut jif{x?af6 ;/LcfPsf] cf=j=
@)^%)^^ sf] !% j6f s/bftfx?sf]
Dofb gfUg] cfo laj/0fx? ;do
leq g} k"0f{ s/ k/LIf0f ul/Psf] 5 .
cg';Gwfg tkm{ xfn ;Dd !# j6f
s/bftfx?sf] cg';GwgfTds s/
k/LIf0f ;DkGg ePsf] 5 . cf=j=
@)&)&! sf] kf}if d;fGt;Dd k"0f{
s/ k/LIf0faf6 d"=c= s/ tyf cfos/
;d]t ?=! s/f]8 *! nfv () xhf/
! ;o @( yk s/ lgwf{/0f ul/Psf]
5 . o;af6 of] jif{sf] /fh:j c;"nLdf
;d]t ;sf/fTds k|efj k/]sf] 5 .

sfof{no k|d"vsf] egfO{ M

cfGtl/s /fh:j sfof{no eQmk'/

pkTosf leqsf] sfof{no eP klg
x/]s Functional Indictor x?sf]
pknlAw ;Gtf]ifhgs lyPg . ut jif{
kmfu'gdf d}n] o; sfof{nodf k|dv
'
s/ clws[tsf] lhDd]jf/L lnP kl5
Team spirit cg';f/ s/ clws[t
tyf cGo sd{rf/Lx?sf] ldx]gtn] cf=j=
@)^(&) sf] cfiff9 d;fGt ;Dddf
sfof{nonfO{ tf]lsPsf] nIo clwsfz+
k"/f u/L sfof{no A++ Grading
df cfpg ;kmn eof] . ut kmfu'g
dlxgf;Dd s'g} klg dlxgf Incentive
bfaL ug{ g;lsPsf] sfof{non] cfiff9
d;fGtdf s/La () k|ltzt Incentive
vfg ;kmn eof] . sfof{nosf] sfo{If]q
cGt/utsf] kfFr} lhNnfdf cfkm} k'uL
s/bftf lzIff tyf cGt/lqm{of sfo{qmd
;~rfng ul/of] . :jo+ sfof{no k|dv
' sf]

10

pkl:ytLaf6 s/bftfx? pT;flxt

eO{ Tax Compliance ;d]t a[l4
ePsf] kl/0ffdn] b]vfPsf] 5 . To;} u/L
sfof{no k"0f{?kdf functional k|0fflndf
;~rfng ePaf6 s/ clws[tnufot
;a} sd{rf/Lx? cfkm\gf] lhDd]jf/Ldf
yk nufj tyf ldx]gtsf;fy sfo{
;Dkfbgdf nfUg ;Ifd ePsf
5g\ . cfly{s cWofb]z @)&) sf]
laif]z Joj:yfcg';f/ o; sfof{no
cGt/utsf ^* j6f O{6f Jojo;fox?
d"=c= s/df btf{ ePkl5 lolgx?n]
af:tljs sf/f]af/ cg';f/ g} s/
laa/0f bflvnf ug]{ cfwf/ to ePsf]
5 . ;fy} d"=c= s/ c;'nLdf ;d]t
pNn]Vo of]ubfg ldNg]5 eGg] d]/f]
laZjf; /x]sf] 5 . g]kfn ;/sf/sf] d=k=_ sf] lg0f{ofg';f/ tTsfnLg eQmk'/
O{f 6fon sf/vfgfsf] hUuf -( /f]kgL
& cfgf_ tyf ;f]df lgld{t ejg o;
sfof{nonfO{ ef]uflwsf/ lbg] elgP
cg';f/ xfn ejgsf] dd{t ;+ef/sf] sfo{
eO{/x]sf] 5 . lgs6 eljiodf sfof{no
:yfoL ?kdf cfkm\gf] ejgdf ;g]{ of]hgf
/x]sf] ;d]t hfgsf/L u/fpF5' .
sfof{no cGtu{tsf ;Dk"0f{
Joj;foL ldqx?nfO{ sf/f]jf/ ug'{ eGbf
cufl8 btf{ eO{ sf/f]jf/ ;~rfng ug{
/ btf{ ePsf s/bftfx?nfO{ lgoldt
?kdf cfkm\gf] s/ k|ltsf] bfloTj
lgjf{x ug'{ x'g cg'/f]w ub{5' . ;fy}
pBf]u afl0fHo ;+3, ljleGg a:t'ut
;+3x?;Fu ;d]t s/ ;DalGw sfo{df
;xsfo{sf] nflu ;xof]usf] ck]Iff
ub{5' . ;fy} ;Dk"0f{ sd{rf/Lx?nfO{
s/bftfd}qL Jojxf/ ckgfO{ sfo{ ug'{
ePsf]df wGojfb lbg rfxG5' .

Vol 2, Issue 3, January 2014

cGt/fli6o tflnd tyf e|d0f

cli6ofsf] leogfdf km]a|'c/L # b]lv & ;Dd
;~rfng ePsf] International Tax Avoidance
& Abuse of Tax Treaties ljifos sfo{qmddf
ljefusf pkdxflgb]z
{ s >L /fddl0f b'jf8L / cfGtl/s
/fh:j sfof{no wgu9Lsf k|d'v s/ clws[t >L
b'uf{bQ e08f/L ;xefuL x'g'ePsf] lyof] .
To;} u /L, Organisation of Economic
Cooperation and Development (OECD) sf]
cfof]hgfdf December @ b]lv & ;Dd sf]l/ofsf] h]h'
6fk'df ;~rfng ePsf] Income Tax Workshop df
zfvf clws[t >L /fhs'df/ kf]]v|]n / s/ clws[to
>L /fdaxfb'/ sfsL{ / >L nId0f 9'+ufgf ;xefuL
x'g'ePsf] lyof] eg] sf]/Lof s} l;of]ndf gf]e]Da/ $
b]lv ( ;Dd ;~rfng ePsf] Audit in Small &
Medium Enterprises ljifos tflnd sfo{qmddf zfvf
clws[x >L dx]z 1jfnL, >L ls/0f kf}8]n / >L /]0f'
ltdlN;gf e6\/fO{ ;xeflu x'g'ePsf] lyof] . To;}u/L,
sf]/Lof s} l;of]ndf cS6f]j/ !$ b]lv !( ;Dd rn]sf]
Advanced Audit on Multinational Enterprises

ljifos tflnddf zfvf clws[tx? >L lgd{ns'df/

lzjfsf]6L, >L sf]zn]Gb| l/hfn / n]vf clws[t
>L xl/gf/fo0f /fhe08f/Lsf] ;xeflutf /x\of] eg]
;f]xL :yfgdf ;]K6]Da/ @ b]lv & ;Dd ;~rflnt
Transfer Pricing: Training of Trainers

ljifos sfo{qmddf zfvf clws[tx? >L xl/axfb'/

sfsL{, >L t'N;L/fd km'Nb]n / >L hfgsL zfxsf]
;xeflutf /x]sf] lyof] / Taking Advantage on
the Convention of Administrative Assistance
in Tax Matters ljifos tflnd sfo{qmd sf]l/of

s} l;of]ndf h'nfO @@ b]lv @& ;Dd ;DkGg eof] .

;f] sfo{qmddf zfvf clws[tx? >L dgf]h /]UdL, >L
rGbfs'df/L vs'/]n, / ;xfos lhNnf GofoflwjQmf
>L ljb'/ sfsL{ ;xeflu x'g'eof] .
OECD n] g} 6ls{sf] c+sf/fdf gf]e]Da/ @%
b]lv @( ;Dd ;~rflnt Tax Administration of
Personal Income Tax ljifos tflnd sfo{qmddf
lgb]{zs >L nIdL k/fh'nL, zfvf clws[t >L dlg/fd
kf}8]nsf] ;xeflutf /x]sf] lyof] eg] ;f]xL :yfgdf
cS6f]j/ & b]lv !! ;Dd ;~rflnt Tax Treaties:
Special Issues ljifos tflnddf lgb] { z s >L
nf]sk|;fb Gof}kfg] / lgb]{zs >L n]vgfy zdf{sf]
;xeflutf /x]sf] lyof] / ;]K6]Da/ !^ b]lv @) ;Ddf
;~rflnt Tax and Crime: Detecting Illicit
Financial Activities ljifos sfo{qmddf cfGtl/s
/fh:j sfof{no, sf7df8f}+ If]q g+= # sf k|d'v s/
clws[t >L an/fd ;fksf]6f, s/ ;]jf sfof{no
sflndf6Lsf k|d'v s/ clws[t >L lzj s6\jfn /
7"nf s/bftf sfof{nosf sfg"g clws[t >L czf]s
vqLsf] ;xeflutf /x]sf] lyof] .

jxfn cfodf !) k|ltzt s/ lt/f}+ .

www.ird.gov.np

sfof{no ultljlw

s/ lzlj/ tyf s/bftf ;Ddfg sfo{qmd

s/ a'n]l6g
Tax Bulletin

qmddf b]lvPsf ;d:of jf s}lkmotx?, cfly{s cWofb]z,

@)&) sf] ;x'lnot tyf Joj:yfx?, cfos/ P]g, @)%* df
;xsf/L ;+:yfx?sf] s/ ;DjGwL Joj:yfnufotsf ljifodf
k|:t'lts/0f ug'{eof] . /fli6o ;xsf/L ;+3sf s]Gb|Lo cWoIf
tyf k"j{ pBf]u dGqL s]zj a8fnn] sfo{kq pk/ l6Kk0fL ub}{
;xsf/L ;+3 ;+:yfx? s/ sfg'gsf] kfngf ug{ tTk/ /x]sf]
eGb} cfly{s cWofb]z, @)&) sf ;x'lnotsf] nfe lng ;a}
;xsf/L ;+:yfx?nfO{ cfu|x ;d]t ug'{ePsf] lyof] . sfo{qmddf
/fli6o ;xsf/L a}+ssf cWoIf >L /d]zk|;fb kf]v/]n, tyf
cGo ;xsf/L ;+:yfsf kbflwsf/L / ;xsf/L n]vfk/LIfsx?sf]
7"nf] ;xeflutf /x]sf] lyof] .

cfGtl/s /fh:j sfof{no w/fgsf] cfof]hgf / ;'g;/L pBf]u

afl0fHo ;+3sf] ;x cfof]hgfdf ;'g;/L pBf]u afl0fHo ;+3 w/fgsf]
kl/;/df d+l;/ @* ut] s/ lzlj/ -Tax Clinic_ sfo{qmd ;~rfng
ul/ cfos/ btf{, d'=c=s/ btf{, cGtMz'Ns btf{ / Personel E-PAN
lat/0f nufotsf ;]jfx? / Online af6 cfoljj/0f, s/ ljj/0f /
e-tds ljj/0f k]z ug]{ k|so
[ fsf] af/]df s/bftfx?nfO{ hfgsf/L k|bfg
ul/Psf] lyof] . ;f] sfo{qmddf s/bftfx?nfO{ cfly{s P]g @)&) n]
lbPsf 5'6 ;'ljwfsf] af/]df hfgs/L u/fO{gs
' f ;fy} ;f] 5'6 ;'ljwf;Fu
;DalGwt a|fl] ;o/ tyf k|rf/k|;f/ ;fdfu|L lat/0f ul/Psf] lyof] .
;f]xL lbg pTs[i6 s/bftf ;Ddfg tyf cGt/lqmof sfo{qmd
;d]t ;DkGg eof] . cGt/lqmof sfo{qmddf 5nkmnsf] nflu
cfGtl/s /fh:j sfof{no w/fgsf] tkm{af6 s/ sfof{Gjogsf] cj:yf
u'NdL pBf]u afl0fHo ;+3sf] cfof]hgfdf cfGtl/s /fh:j
laifos sfo{kq k|:t't ul/Psf]df ;f] sfo{kq dfly ;'g;/L pBf]u sfof{no a'6jnsf s/ clws[t ;lxtsf] 6f]nLn] u'NdLsf pBf]uL
afl0fHo ;+3sf k|yd pkfWoIf >L s[i0f cu|jfnn] l6Kk0fL ug'{ ePsf]
lyof] . ;f] cj;/df pQm sfof{no cGt/utsf & hgf pTs[i6
s/bftfx?nfO{ cfGtl/s /fh:j ljefusf dxflgb]z
{ s >L 6+sd0fL
zdf{sf] ;d'kl:yltdf ;Ddfg ul/of] . ;f] sfo{qmddf k|dv
' clyltsf]
?kdf /xg' ePsf k"jf{~rn If]lqo k|zf;s >L z+s/k|;fb clwsf/Ln]
pTs[i6 s/bftfx?nfO{ k|z;f+kq k|bfg ug's
{ f ;fy} cfGtl/s /fh:j
laefuaf6 ePsf] s/ ;'wf/ k|of;sf] k|z;
+ f ug'{ ePsf] lyof] . ;fy}
cfGtl/s /fh:j sfof{no w/fgsf k|dv
' s/ clws[t >L t'n;L/fd
;]9fO{n] sfo{qmdsf] cfjZostf / cf}lrTodfly k|sfz kfg'{ ePsf]
lyof] eg] sfo{qmdsf cWoIftf u|x0f ul//xg' ePsf cfGtl/s /fh:j
laefusf dxflgb]z
{ s >L 6+sd0fL zdf{n] cGt/lqmofsf] qmddf p7]sf
s/bftfx?sf lh1f;fx?sf] hjfkm lbg' ePsf] lyof] . To;}u/L o;
sfof{nosf] sfo{If]q cGtu{tsf] ef]hk'/ lhNnfdf ;d]t kf}if % ut]
s/ lzlj/ tyf cGt/lqm{of sfo{qmd ;~rfng ul/Psf] lyof] .

cfGtl/s /fh:j sfof{no, a'6jn

cfGtl/s /fh:j sfof{no lj/f6gu/

cfGtl/s /fh:j sfof{no lj/f6gu/n] bf]>f] /fli6o s/
lbj;, @)&) sf] cj;/df d+l;/ @* ut]sf lbg df]/sf] ky/L
ahf/df s/ ;DjGwL cGt/lqmof tyf s/bftfx?sf] ;Ddfg
sfo{qmd eAo ?kdf ;DkGg u/]sf] 5 . ljefusf dxflgb]z
{ s >L
6+sdl0f zdf{sf] cWoIftf tyf k|dv
' cfltYotfdf ;DkGg pQm
sfo{qmddf klxnf] r/0fdf df]/sf ljleGg If]qsf s/bftf, pBf]u
Jofkf/ ;+u7gsf k|ltlglwx?;Fu cGt/lqmof / bf]>f] r/0fdf pQm
sfof{no cGt/utsf @)^*^( df ;a}eGbf a9L cfos/ bflvnf
ug]{ s/bftf dWo] g]?8] n3'ljQ ljsf; a}s
+ ln=, sGsfO{ cfon
;Knfo;{ / x'nf; d]6n qmfkm\6 k|f=ln=nfO{ sb/kq ;lxt ;Ddfg
ul/Psf] lyof] . @)) eGbf a9L s/bftfx? ;xefuL /x]sf] pQm
sfo{qmddf dxflgb]z
{ s >L 6+sdl0f zdf{n] ;xeflux?sf] lh1f;fsf]
hjfkm lbg'ePsf] lyof] . o;}u/L lj/f6gu/ pkdxfgu/kflnsf /
cf;kf;sf If]qdf ;~rflnt ;xsf/L ;+3 ;+:yfx?sf ;~rfns,
Joj:yfks jf sd{rf/L tyf ;xsf/Lsf n]vfk/LIfsx?nfO{ nlIft
u/L cfGtl/s /fh:j sfof{no, lj/f6gu/ / l8lehg ;xsf/L
sfof{no, lj/f6gu/n] ;+oQ
' m ?kdf kf}if !$ df a[xt\ cGt/lqmof
sfo{qmd ;DkGg u/]sf lyP .
sfo{qmddf ;xsf/L, s/ sfg"g / at{dfg cj:yf
ljifos sfo{kq k|:t't ub}{ s/ clws[t >L hLjgfy 1jfnLn]
;xsf/L ;+:yfsf jt{dfg cj:yf, ljQLo ljj/0fsf] 5fgjLgsf

11

sfo{qmddf pkl:yt pBf]uL Joj;foLx?

Joj;foLx;u df3 !& / !* ut] cGt/lqmof sfo{qmd ;DkGg
u/]sf] 5 . ;+3sf] ;efxndf Joj;foL, k]zfsdL{, n]vfk/LIfs
nufot pkl:Yft sfo{qmdsf] ;efkltTj ;+3sf cWoIf >L
clvn]Zj/k|;fb kf08]n] ug'{ePsf] lyof] . sfo{qmdnfO{ ;Daf]wg
ub}{ s/ clws[t >L hLj/fh lg/f}nfn] ;a} Jofj;foLxnfO{
s/k|0ffnLdf cfa4 eP/dfq Joj;fo ug{ cfu|x ug'e{ of] . ;f]
cj;/df ;xefuLxnfO{ cfos/, d"=c=s/, cGtMz'Ns, lzIff ;]jf
z'Ns tyf :jf:Yo ;]jf z'Nssf] af/]df hfgsf/L ;d]t u/fO{Psf]
lyof] . sfo{qmddf sDKo"6/ clws[t >L dgf]hs'df/ kf08]on] cgnfOg
k|0ffnLaf6 TDS ljj/0f, cfo ljj/0f tyf d"=c=s/ ljj/0f Entry ug]{
;DaGwdf hfgsf/L u/fpg' ePsf] lyof] . clws[ton] ;xefuLxsf]
lh1f;fsf] hjfkm ;d]t lbg'ePsf] lyof] .

cj}w dlb/f gi6

cfGtl/s /fh:j sfof{no, nxfg / :yfgLo k|x/Laf6 ;o'Qm
?kdf l;/xf lhNNffsf] ;'vLk'/, wgu9L, lh/f]dfO{n, uf]nahf/,
rf]xjf{, nxfgnufotsf If]qdf ca}w dlb/f lgoGq0fsf nflu k';
dlxgfe/ cg'udg u/]sf] lyof] . cfGtl/s /fh:j sfof{no, nxfgsf

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

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jif{ @, c\s #, @)&) k';df3

Vol 2, Issue 3, January 2014

s/ clws[t >L /d]z cf]emfsf]] g]t[Tjdf ePsf] cg'udgsf] qmddf nfeflGjt eP/ lgw{Ss;u ga'em]sf s'/f eGg ;Sg] ePsf] atfpg'
k'; @* l;/xf lhNNffsf] nxfg gu/kflnsf, j8f g+= % l:yt v'L eof] . k|dv
' s/ clws[t >L /d]z cof{nn] s/bftfnfO{ 8/n] xf]Og
vf]nfsf] cf;kf;sf 5fk|fxaf6 ca}B sRrf /S;L $)) ln6/ / :j]R5fn] s/ ltg]{ jftfj/0f l;h{gf ug{ / s/sf] bfo/f j9fpg
sfof{non] o:tf sfo{qmdx? ub}{ cfPsf] hfgsf/L u/fpg' x'b+ }
s/bftfsf] lh1f;fsf] hjfkm lbb} oyfy{, kf/bzL{ / Joj;flos eP/
sf/f]jf/ ug{, ;dod} s/ / ljj/0f a'emfO{ sfg'gL sf/jfxLaf6 aRg,
cfly{s cWofb]z @)&) n] lbPsf] s/ 5'6sf] ;'ljwf pkof]u ug{
s/bftfx?nfO{ cfu|x ug'{ ePsf] lyof] . sfo{qmdx?df s/bftfsf]
cfo ljj/0f / s/ a'em\g], :yfoL n]vf gDj/ k|bfg ug]{, cGtMz'Ns
Ohfhtkq gljs/0f ug]{ nufotsf sfo{x ;DkGg ul/Psf] lyof] .
s/bftfnfO{ cfos/, d"No clea[l4 s/, cGtMz'Ns, lzIff;]jf z'Ns,
:jf:Yo ;]jf z'Ns, 3/jxfn s/nufotsf ljifosf ;fy} cfly{s
cWofb]z @)&) n] s/bftfsf nflu lbPsf] 5'6 ;'ljwfsf] jf/]df
;d]t s/ clws[txn] hfgsf/L u/fpg' ePsf] lyof] .
;nf{xLsf] dnu+jfdf ;~rflnt sfo{qmddf ;nf{xL eG;f/
sfof{nosf k|dv
' eG;f/ clws[t >L l6sf/fd e';fnn] eG;f/;+u
;DjlGwt s/bftfsf] lh1f;fsf] hjfkm lbg' ePsf] lyof] . ;f]
cj;/df s/bftfsf] sf/f]jf/ :yndf cg'udg ;d]t ul/Psf] lyof] .
cj}w dlb/f gi6 ub}{ k|x/Lx?
cg'udgsf qmddf s/btf{ k|df0fkq / s/kf6L sf/f]jf/ :yndf /fVg,
lanljhs hf/L ug{, s/ / ljj/0f ;dod} a'emfpg, aSof}tf ePsf
tof/L /S;L ^) ln6/ km]nf k/]sf] lyof] . ;f] /S;L / /S;L /fv]sf s/bftfnfO{ aSof}tf bflvnf ug{ hfgsf/L u/fOPsf] lyof] .
ef8fx :yfgLo af;Lxsf] /f]xa/df O{nfsf k|x/L sfof{no,
d+l;/ @* ut] l;Gw'nLdf ;DkGg ePsf] s/ lzlj/ sfo{qmddf
nxfgsf] ;xof]udf gi6 ul/of] .
l;Gw'nL pBf]u jfl0fHo ;+3sf cWoIf >L ;fg'sfhL >]i7n] b'ud{ ufpsf
;fgf s/bftf s/ ljj/0f / s/ a'emfpg sfof{nodf hfbf ;do tyf
nfut a9L nfUg] u/]sf]df 3'DtL6f]nL Pj+ s/ lzlj/sf] dfWodaf6
cfGtl/s /fh:j sfof{no, hgsk'/n] k'; & ut] ;nf{xLsf] ljj/0f / s/ ;+sng ubf{ s/bftfsf] ;do / nfut ;d]t art
dnu+jfdf, k'; ^ ut] dxf]Q/Lsf] dl6xfgLdf / d+l;/ @* ut] l;Gw'nLdf ePsf] eGb} cfufdL lbgdf klg o:tf sfo{qmdx?nfO{ lg/Gt/tf lbg
' s/ clws[t >L /d]z cof{nn] s/ ;xeflutf
s/bftf lzIff tyf s/ lzlj/ sfo{qmdx? ;DkGg u/]sf] 5 . ;nf{xLsf] cfu|x ug'e'{ of] . k|dv
nfut
36fpg,
s/sf]
bfo/f lj:tf/ u/L /fh:j c;'nL a[l4 ug{
dnu+jfdf ;~rflnt sfof{qmd ;nf{xL pBf]u jfl0fHo ;+3sf sfo{jfxs
/ s/bftfd}qL ;]jfk|jfx ug{ sfof{non] cfufdL lbgdf klg o:tf
sfo{qmdx? lg/Gt/ ug]{ k|lta4tf JoQm ug'e{ of] . s/bftfd}qL ;]jf
k|jfx ug]{ qmddf sfof{non] o; cl3 ;fpg / efb| dlxgfdf ;nf{xLsf]
nfnjGbL, l;Gw'nLsf] l;Gw'nLdf8L, dxf]Q/Lsf] hn]Zj/ / uf}znfdf
3'DtL 6f]nLf/f s/ Pj+ cfoljj/0f ;+sng u/]sf] lyof] . s/bftf
lzIff sfo{qmd ;~rfngs} qmddf cfGtl/s /fh:j sfof{no, hgsk'/
/ wg'iff dlb/f Joj;foL ;+3sf] ;+oQ' m cfof]hgfdf d+l;/ !& ut]
hgsk'/df s/bftf lzIff tyf cGt/lqmof sfo{qmd ;DkGg ePsf] 5 .
wg'iff dlb/f Joj;foL ;+3sf cWoIf >L hulbz ;fxsf] cWoIftfdf
ePsf] ;f] sfo{qmddf dlb/f Joj;foLxnfO{ cfos/, d"No clea[l4
s/ / cGtMz'Ns ;DjGwL ljifoj:t' ;d]6/] s/ clws[tx >L x/]Zj/
ld> / >L clDjsfk|;fb e/fOn] sfo{kq k|:t't ug'{ ePsf] lyof] .
;f] sfo{qmddf g]kfn dlb/f Joj;foL dxf;+3sf s]Gb|Lo cWoIf
>L gljgnfn >]i7n] 3/]n' dlb/f lgoGq0fdf ;DjlGwt lgsfon] kxn
s/bftf lzIff sfo{qmddf ;xefuL sd{rf/L tyf Joj;foLx?
ug'k{ g]{ atfpg'eof] . dxf;+3sf dxf;lrj >L lji0f' v8\sfn] dlb/f
cWoIf >L ;Togf/fo0f cu|jfnsf] cWoIftfdf ;DkGg ePsf] lyof] . Joj;foLxnfO{ s/ ;DjGwL hfgsf/L lbg s/bftf lzIff sfo{qmd
{ of] . ;f] sfo{qmddf k|dv
' s/ clws[t >L
dxf]Q/Lsf] dl6xfgLdf ;~rflnt sfo{qmd dxf]Q/L pBf]u jfl0fHo lg/Gt/ ug{ cfu|x ug'e
/d]z cof{nn] dlb/f Joj;foLxn] /fv]sf lh1fzfsf] hjfkm lbb}
;+3sf cWoIf >L ljhos'df/ ;fxsf] cWoIftfdf ePsf] lyof] .
;nf{xL pBf]u jfl0fHo ;+3sf sfo{jfxs cWoIf >L ;Togf/fo0f cGtMz'Ns Ohfhtkq lnP/ dfq} Joj;fo ug{, gSsnL cGtz'Ns
cu|jfnn] o:tf sfo{qmd lg/Gt/ u/]df w]/} JolQm s/sf] bfo/fdf l:6s/ nfu]sf dlb/fsf] z+sf ePdf sfof{nonfO{ hfgsf/L u/fpg
{ of] . ;fy} sfof{no
cfpg] / /fHon] a9L eGbf a9L s/ k|fKt ug]]{ atfpg' eof] eg] / cj}w dlb/f ljqmL ljt/0f gug{ cfu|x ug'e
dxf]Q/L pBf]u jfl0fHo ;+3sf cWoIf >L ljhos'df/ ;fxn] ljutdf PSn}sf] k|of;n] dfq cj}w dlb/f lgoGq0f ug{ g;lsg] ePsf]n] cj}w
{ of]
s/ sfof{no / s/sf sd{rf/L;u 8/fpg] Joj;foL s/ lzlj/af6 dlb/f lgoGq0fsf] nflu ;j}sf] ;xof]usf] ck]Iff ug'e

cfGtl/s /fh:j sfof{no, hgsk'/

12

s/;DaGwL bfloTjx ;dodf g} k"/f u/L ;r]t gful/ssf] kl/ro lbcf}+ .

sfof{no ultljlw

cfGtl/s /fh:j sfof{no, nlntk'/

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

df=lj=sf] xndf Ps lbg] j[xb s/bftf lzIff tyf cGt/lqmof

sfo{qmd ;DkGg ePsf] 5 . ;f] sfo{qmd sf=d'= k|d'v s/ clws[t
>L uf]ljGbk|;fb clwsf/Lsf] cfltYotfdf ;DkGg ePsf] lyof] .
lhNnfsf ;/f]sf/jfnf sfof{nosf k|d'vxsf] ;d]t pkl:ylt
/x]sf] sfo{qmddf sfof{nosf tkm{jf6 s/ clws[t4o >L ;"o{
;'vf{nL / >L 3gZofd ;'j]bLn] s/sf ljljw kIfdf k|i6 kfb}{
k|lzIf0f / cEof; ;d]t u/fpg'ePsf] lyof] .
sf]if tyf n]vf lg/LIf0f k|dv
' >L df]tLk|;fb e'iffnn] tflnd
/ bIf hgzlQmsf] cefjn] ubf{ cGtMz'Ns k|zf;g ug{ sl7g ePsf]
atfpg' ePsf] lyof] . To;}u/L 3/]n' tyf ;fgf pBf]u ljsf;
;ldltsf k|d'vjf6 lhNnfsf ;Dk"0f{ btf{ gePsf O{+6f pBf]unfO{
o; jif{leq btf{ u/fO;Sg] k|lta4tf JoQm ug'{ePsf] lyof] .
sfo{qmddf p7]sf ljljw k|Zgsf] hjfkm ;lxtsf] dGtJodf
sf=d'= k|d'v s/ clws[t >L clwsf/Ln] o;} jif{b]lv ;Dk"0f{ s/sf
ljj/0fx clgjfo{ cgnfO{g ul/g], s/ ;xeflutf ghgfpg]
s/bftfxnfO{ z'?df ;"rgf lbg], kqfrf/ ug]{ / c6]/L ug]{nfO{
s8f sf/jfxLdf k|lqmof cl3 a9fpg] s'/f hfgsf/L u/fpg'
ePsf] lyof] . pxfn] c3f{vfrLdf btf{ geO{ ;~rfngdf /x]sf
O{+6f pBf]uxnfO{ sfg'gL k|lqmof k'ofO{ btf{ k|s[ofdf cfpg
clGtd r]tfjgL lbg'ePsf] lyof] . cfkm\gf] sf/f]jf/sf] ljj/0f
/ s/ ;dod} a'emfO{ Jofh, yk b:t'/ / h/Ljfgfaf6 aRg
s/bftfxnfO{ cg'/f]w klg ug'{ ePsf] lyof] .

cfGtl/s /fh:j sfof{no, nlntk'/sf] ;+of]hsTj tyf

g]kfndf sfo{/t cGt/f{li6o u}/;/sf/L ;+:yfxsf] ;+u7g P=cfO=Pg=_ sf] cfof]hgfdf pQm ;+:yfsf ;b:o /x]sf u}/ ;/sf/L
;+:yfxsf ljlQo kmf+6df sfo{/t sd{rf/Lx aLr kf}if #) df
Ps cGt/lqmof sfo{qmd cfof]hgf ul/of] . P=cfO=Pg=sf ;b:o
/x]sf u}/ ;/sf/L ;+:yfxnfO{ g]kfnsf] s/ k|0ffnL, ljz]if u/L
cfos/, / d"No clea[l4 s/sf] ;DaGwdf hfgsf/L lb+b} ltgLxn]
kfngf ug'k{ g{] k|fjwfgxsf af/]df :ki6 kfg{] tyf tL ;+:yfxnfO{
cfos/ / d"No clea[l4 s/sf ;DaGwdf cfOk/]sf ;d:ofxsf
af/]df ;+:yfsf k|ltlglwxn] p7fg] u/]sf ljifoxdf ;Daf]wg
ug{' o; sfo{qmdsf] d'Vo p2]Zo /x]sf] lyof] .
cGt/lqmof sfo{qmdnfO{ ;Daf]wg ug{] qmddf sfo{qmdsf k|dv
'
cltly cfGtl/s /fh:j ljefusf pk dxflgb{z
] s >L /fddl0f b'jf8Ln]
cfGtl/s /fh:j ljefun] o; jif{nfO{ klg s/ ;xeflutf jif{sf] ?kdf
dgfO{ /x]sf]] hfgsf/L u/fpg'xb+' } s/ ltg'{ ;a}sf] lhDd]jf/L ePsf]
/ s/nfO{ s;}u/L 6fg{ g;lsg] eGb} sfo{qmdsf] cfof]hgf u/]sf]df
P=cfO=Pg= nfO{ wGojfb\ 1fkg ug{e' of] .
cGt/lqmof sfo{qmddf P=cfO=Pg=sf cWoIf >L cfz'tf]if
ltjf/Ln] :jfut dGtJo /fVg'ePsf] lyof] eg] u}/ ;/sf/L ;+:yfxn]
kfngf ug'k{ g{] cfos/ tyf d"=c=s/sf]] k|fjwfgxsf] af/]df cfGtl/s
/fh:j ljefusf lgb{z
] s >L uf]kfn l3ld/]n] k|i6 kfb{} ;xefuLxaf6
;f]lwPsf k|Zgxsf] hjfkm k|bfg ug{e
' Psf] lyof] . ;f] cGt/lqmof
sfo{qmddf cfGtl/s /fh:j sfof{no, nlntk'/sf k|dv
' s/ clws[t @)&) df3 @# ut] cfGtl/s /fh:j sfof{no, g]kfnu~hsf]
>L kbds'df/ >]i7 tyf cGo sd{rf/Lxsf] pkl:ylt /x]sf] lyof] . cfof]hgfdf art tyf C0F ;xsf/L ;+:yf ln= sf kbflwsf/Lx?sf
sfo{qmddf P=cfO=Pg=sf ;b:o /x]sf / cfGtl/s /fh:j sfof{no, ;fy Ps cGt/lqm{of sfo{qmd ul/of] . ;f] cj;/df k|d'v
nlntk'/ cGtu{tsf cGt/fl6o u}/ ;/sf/L ;+:yfxsf %* eGbf
a9L k|ltlglwxsf] ;xeflutf /x]sf] lyof] .

cfGtl/s /fh:j sfof{no, g]kfnu~h

cfGtl/s /fh:j sfof{no s[i0fgu/

cfGtl/s /fh:j sfof{no s[i0fgu/ slkna:t'sf] cfof]hgf
/ pBf]u jfl0fHo ;+3 c3f{vfrLsf] ;+of]hsTjdf df3 !! ut]

cfGtl/s /fh:j sfof{no g]kfnu~hf/f cfof]lht sfo{qmd

s/ clws[t >L lagf]bs'df/ pkfWofon] ;xsf/L ;+:yfx?sf]
sfd, st{Jo, cfo ;|f]tdf s/ slaf/]df hfgsf/L u/fpg'ePsf]
lyof] . ;f] qmddf >L pkfWofon] s/bftf / cfGtl/s /fh:j
sfof{noaLrdf x'g' kg]{ d}qLk"0F{ jftf/j0Fsf af/]df k|sfz
kfg'{sf ;fy} ;xefuLx?af6 p7fOPsf k|Zgx?sf] pQ/ lbg'
ePsf] lyof] . s/ clws[t >L w|'jk|;fb kf08]n] cg'dflgt s/
ljj/0F, ls:tf /sd, cfo ljj/0F, ljj/0Fsf lsl;d, cfos/
e'QmfgL, clu|d s/ sl, Jofh tyf z'Ns, sfg'gL k|s[of, bfloTj,
cfGtl/s /fh:j sfof{no s[i0f gu/n] cfof]hgf u/]sf] sfo{qmd n]vf cBfjlws /fVg' kg]{ cflbsf af/]df hfgsf/L u/fpg'
eof] . sDKo'6/ clws[t >L rGb|axfb'/ ]qL tyf eTDS
c3f{vfrL lhNnfsf] ;b/d'sfd ;lGwvs{sf] gjHof]lt pRr tyf Personal ePAN cflbsf k|fljlws laodf hfgsf/L

13

Jofkf/L, Joj;foL dfq s/ bftf xf]Ogg\, s/of]Uo cfo cfh{g ug]{ cfd gful/s s/bftf x'g\ eGg] wf/0ff jgfp .

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Vol 2, Issue 3, January 2014

lbg'sf ;fy} cgnfOg ljj/0Fsf] cf}lrTo, cfjZostf, dxTjsf cfly{s cWofb]z @)&) / o;n] lbPsf 5'6 ;'ljwf tyf cGo
af/]df yk hfgsf/L lb+b} o;k|lt pTk||]l/t x'g ;xefuLx?nfO{ k|fjwfgsf af/]df s/ clws[t >L ;f]d/fh ef/tL / s/ clws[t
cg'/f]w ug'{ePsf] lyof] .
>L ;Gtf]if ofbjaf6 hfgsf/L u/fOof] . ;f] cj;/df s/bftfx?n]
cfos/, d"=c=s/, cGtz'Ns, lzIff ;]jf z'Ns, :jf:Yo ;]jf z'Ns
tyf ;d;fdlos cGo s/ ;DjlGw ljifodf s/ clws[t >L 5ljnfn
' Psf]
cfGtl/s /fh:j sfof{no, e}/xjfsf] cfof]hgfdf ?kGb]xL sf]O/{ fnfaf6 s/bftfx?sf] lh1f;f ;dfwfg ;d]t k|:t't ug{e
lhNnfsf] dr{jf/ If]qdf kg]{ /fok'/, sf]l6xjf / n'lDagLdf lyof] . ;f] sfo{qmddf b'j} pBf]u jfl0fHo ;+3sf kbflwsf/Lx?sf]
s/bftf lzIff tyf cGt/lqmof sfo{qmdx? ;DkGg ul/Psf] 5 . pkl:ylt /x]sf] lyof] .
cGt/lqmof sfo{qmdx?df ;xefuLx?sf lh1f;fsf] ;dfwfg
ub}{ k|d'v s/ clws[t >L hgs/fh zdf{{n] s/bftf hfu/0f
Pj+ ;r]tgf clea[l4 ug]{ o:tf sfo{qmdx? lg/Gt/ ub}{ hfg] /
s/bftf ;]jf sfof{no, lqk'/Z] j/ / sf7df8f} ljB'tLo Joj;foL
o:Tff sfo{qmdx?sf] dfWodaf6 s/bftfx?sf]] s/ ;xeflutfdf ;+3sf] ;+oQ
' m cfof]hgfdf kf}if @^ ut] z'qmjf/sf lbg ;'Gwf/fl:yt
a[l4x'g] ck]Iff ug{'eof] . s/ clws[t >L k|]d/fh kf]v|]nn] s/ w/x/f j]s/L Sofkm]df s/ lzIff tyf cGt/lqmof sfo{qmd ;DkGg
;DaGwL sfo{kq k]z ug'{ePsf] pQm sfo{qmdx?sf] PsLs[t eof] . ;f] sfo{qmdsf] d'Vo p2]Zo cfos/ tyf d"=c=s/df btf{
ahf/ cg'udg, s/bftf r]tgf ;j]{If0f, 3/axfn s/ ;j]{If0f ePkl5 k'/f ug'k{ g]{ sfg'gL bfloTjxsf] hfgsf/L lbb} s/bftf /
/ s/bftf lzIff dfkm{t\ s/ bftfnfO{ s/ ltg{ pTk|]l/t ug{ s/ k|zf;g ljr d}qLk"0f{ jftfj/0f lgdf{0f u/L s/ ;xeflutfnfO{
ljleGg sfo{qmd ;~rfng ul/Psf] lyof] . O0b|]0fL u|fld0f ljsf;
s]Gb| g]kfnsf] ;xof]udf /fok'/df cfof]lht sfo{qmddf pBf]uL,
Jofkf/L / ljleGg If]qsf s/bftfx?sf] ;xeflutf /x]sf] lyof]
eg] sf]l6xjfsf] :yfgLo ln:g' o'af Snasf] ;+of]hgdf ul/Psf]
sfo{qmddf laz]if u/L Toxfsf :6]zg/L Aoj;foL, xf8{j]o/
Aoj;foL, laB't, km]G;L k;n, ls/fgf k;n, dlb/f Aoj;foLx?,
xf]6n /]i6'/]G6, ;xsf/L, k]6f]lnod kbfy{, df]6/;fO{sn js{zk,
;/sf/L tyf lghL laBfno, nufotsf s/bftfx?sf] ;xeflutf
/x]sf] lyof] . To;}u/L n'lDagL xf]6n tyf /]i6'/]G6 Joj;foL ;+3sf]
;xof]udf n'lDagLdf ;DkGg sfo{qmddf n'lDagL If]qsf xf]6n
tyf /]i6'/]G6 Joj;foLx?sf] ;xeflutf lyof] .
s/bftf ;]jf sfof{no lqk'/]Zj/n] cfof]hgf u/]sf] sfo{qmd

cfGtl/s /fh:j sfof{no, e}/xjf

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

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

s/bftf ;]jf sfof{no, sn+sLsf] cfof]hgfdf sflt{s !# df

:joDe"l:yt lxdfnog km'8 Sofkm]df s/bftf lzIff tyf cGtlqm{of
sfo{qmd ;DkGg eof] . sfo{qmddf cfly{s cWofb]z @)&)&! n]
Joj:yf u/]sf 5'6, ;'ljwf tyf ;x'lnot af/] hfgsf/L u/fO{Psf]
lyof] . k|d'v s/ clws[t >L 8d?k|;fb k/fh'nLsf] ;efkltTjdf
;~rflnt ;f] sfo{qmddf s/ ltg{s
' f] ;fGble{stfaf/] cfkm\gf wf/0ff
/fVb} ;Dk"0f{ If]qsf JolQm tyf lgsfo s/sf] bfo/fdf cfpg'kg]{,
s/bftfn] cfkm\gf] oyfy{ sf/f]jf/sf] ljj/0f lbg'kg],{ y|;
] xf]N8 gfg]
tyf sfg'g adf]lhd d"=c=s=df btf{ x'gk' g]n
{ ] btf{ eO{xfNg'kg]{ tyf
ld;Dofr ;DaGwL ljifoa:t'df s/bftfnfO{ hfgsf/L u/fpg'ePsf]
lyof] . ;fy}, s/bftfn] p7fPsf k|Zgx?sf] hjfkm ;d]t k|d'v s/
clws[t >L k/fh'nLn] lbg'ePsf] lyof] .
sfo{qmddf g]kfn v'b|f Jofkf/ ;+3sf cWoIf >L kljq ah|frfo{n]
s/bftfsf ;d:of tyf u'gf;fx?df hf]8 lbg'ePsf] lyof] eg]
sf7df08f} O{6f Joj;foL ;+3sf cWoIf >L s]bf/ uf];fO{n] klg
s/bftf lzIffaf6 s/bftfn] kmfO{bf lng;Sg'kg]{ s'/fdf hf]8 lbg'
ePsf] lyof] . sfo{qmddf s/ clws[t >L lbns cfrfo{n] cfly{s
cWofb]z @)&)&! n] u/]sf ljif]z Joj:yfx?af/] s/bftfx?nfO{
hfgsf/L u/fpg' ePsf] lyof] eg] s/ clws[t >L 5ljnfn
sf]O{/fnfn] s/ k|0ffnL ;DaGwL ljleGg ljifoa:t'x?af/] sfo{kq
k|:t't ug{'ePsf] lyof] .
;fy} @)&) kf}if !# df pBf]u jfl0fHo ;+3 wflbsf] ;efxndf

14

clea[l4 ug'{ Pj+ cfly{s cWofb]z @)&) n] s/ ;DjGwdf u/]sf] 5'6

tyf ;x'lnot ;DjGwdf hfgsf/L u/fpg' /x]sf] lyof] .
;f] cj;/df k|d'v s/ clws[t >L rGb|jxfb'/ v8\sfn]
s/bftfx?nfO{ ;Djf]wg ub{} s/bftf / s/ k|zf;gsf ljr d}qLk"0f{
jftfj/0f lgdf{0f ug{ s/bftfn] ;dodf ;xL dg;fon] ljj/0f
k]z ug]{, s/ /sd bflvnf ug]{ / n]vf cBfjlws /fVg'kg]{ eGb}
s/bftfxn] p7fPsf k|Zgxsf] ;dfwfg ;d]t k|bfg ug'{ ePsf]
lyof] . To;} u/L pQm sfo{qmd g]kfn ljB'tLo Joj;foL dxf;+3
cWoIF >L dx]Gb|sd
' f/ /f7Ln] s/sf lgodx kl/kfngf u/L cfly{s
cWofb]z @)&) n] s/ ;DjGwdf u/]sf] 5'6 tyf ;x'lnotsf]
;b'kof]u ug]{ / u/fpg k|]l/t ug]{ k|lta4tf JoQm ug'{eof] .
sfo{qmdf s/ clws[t >L gf/fo0fk|;fb jf:tf]nfn] d"=c=s/
btf{, btf{ kl5 k"/f ug{' kg]{ bfloTj, ljhs, sDKo'6/ ljln, 8]lj6
qm]l86 gf]6, b08 ;hfo Pj+ btf{ vf/]hLnufot cWofb]z @)&) n]
s/ ;DjGwdf u/]sf] 5'6 tyf ;x'lnot -cfos/ tyf d"=c=s/df
yk b:t'/, z'Ns, Aofh tyf hl/jfgf ldGxf, s/sf] bfo/fdf
cfpg]nfO{ z'Ns tyf Jofhdf ldGxf, k"jf{g'dflgt s/ ljj/0f
k]z ug]{ s/bftfsf] nflu ljz]if Joj:yf ld;Dofr_ ;DjGwL
laifoxdf sfo{kq k|:t't ug'{ ePsf] lyof] eg] s/ clws[t >L
pld{nf e08f/Ln] cg'dflgt s/ ljj/0f, ls:tf /sd, cfo ljj/0f,
ljj/0fsf lsl;d, cfos/ e'QmfgL, clu|ds/ sL, Jofh tyf z'Ns
;DjGwL hfgsf/L u/fpg' ePsf] lyof] .

cfkm\gf] cfo cfkm}+ lx;fj u/]/ 7Ls /sd s/ lt/f}+ .

www.ird.gov.np

lgb]{zg

dfggLo cy{ d GqLGo" a f6 ldlt

@)&).)(.)* sf lbg o; ljefu
cGtu{ t sf] 7" n f s/bftf sfof{ n osf]
lg/LIf0f kZrft\ ePsf] lgb]{zg, cy{
dGqfnosf ;lrjHo";lxtsf] lg/LIf0f
6f] n Ln] @)&) dfu{ !& / !( ut]
7" n f s/bftf sfof{ n o, cfGtl/s
/fh:j sfof{no If]q g+= !, @ / nlntk'/
sfof{nox?sf] lg/LIf0f e|d0f u/L o;
ljefudf k|fKt lnlvt lgb]{zgx? / o;
ljefuaf6 ldlt @)^*.)#.#!, ldlt
@)^*.)*.!*, ldlt @)&).)&.)& tyf
;do ;dodf hf/L ePsf ljifout
lgb]{zgx? ;d]tnfO{ Wofgdf /fvL tk;Ln
adf]lhd ug{ dxflgb{]zs >L 6+sdl0f
zdf{ n ] k' g M lgb] { z g hf/L ug{ ' e Psf]
5 . o; kqdf pNn]v ePsf tyf o;
ljefusf lgb]{zgx?;d]t k|efjsf/L?kdf
sfof{ G jog u/L u/fO{ dfl;s?kdf
ljefudf k|ltj]bg k]z ug'{ x'g ;d]t
hfgsf/L u/fO{Psf] 5 .
!= /fh:j ;+sngnfO{ k|efjsf/L agfpg
jflif{s tyf dfl;s nIo adf]lhd
/fh:j ;+sng ug{ 7f]; sfo{of]hgf
agfO{ /fh:j ;+ s ngnfO{ pRr
k|fyldstf lbO{ sfo{;Dkfbg ug]{ .
7"nf s/bftf sfof{non] s/bftflkR5]
/ cGo sfof{nox?n] If]qut?kdf
/fh:j c;'nLsf] sfo{of]hgf tof/ u/L
ljefusf] ;+sng zfvfdf k7fpg] .
@= a}s, laQLo ;+:yf, ;xsf/L ;+:yf, u}/
;/sf/L ;+:yf, ;/sf/L ;+:yfgx?sf]
sf/f]jf/ tyf lghL If]qaf6 ;~rflnt
lzIf0f ;+:yf, :jf:y ;]jf k|bfos ;+:yf
/ c:ktfnnufot cGo s/bftfx?sf]
sf/f]af/sf] lgoldt cg'udg ug]{ .
tL ;+:yfx?n] ltg'{ kg]{ cfos/, lzIff
;]jf z'Ns, :jf:Yo ;]jf s/, ;|f]tdf
s6[L ul/Psf] s/ / ;f]sf] ljj/0f tyf
ls:tfaGbL ?kdf bflvnf ug'{ kg]{ s/
/ ljj/0f bflvnf u/] gu/]sf] lgoldt
c'gudg ug]{ / dfl;s sfo{of]hgf
tof/ u/L tf]lsPsf] dfl;s /fh:j

15

nIo xfl;n ug]{ .

#= cfly{s cWofb]z, @)&) n] cfos/ tyf
d"No clea[l4 s/ btf{ cfo ljj/0f
tyf s/ ljj/0f ;+sngnufot cGo
ljifox?df u/]sf] ljleGg 5'6 tyf
;'ljwfx?sf] ;DaGwdf s/bftfx?sf]
pT;fxj4{s ;xeflutfsf] nflu pQm
Joj:yfx?sf] k|efjsfl/tf clea[l4
ug{ ;lqmo /xg], ;xeflutf hgfpg]
s/bftfx?sf] s/ tyf ljj/0f aSof}tf
;DaGwL clen]v cBfjlws agfpg]
/ lgoldt?kdf ljefudf k|ltj]bg
ug]{ .
$= cfly{s cWofb]z, @)&) n] tf]s]sf]
cjlwleq tf] l sP adf] l hd s/
;xeflutf ghgfO{ cfos/ tyf
d"No clea[l4 s/df btf{ gug]{, cfo
ljj/0f tyf s/ ljj/0f k]z gug]{ tyf
aSof}tf bflvn gug]{ JolQmx?nfO{
sfg'g adf]lhd btf{ u/fpg], cfo
ljj/0f tyf s/ ljj/0f ;+sng ug]{,
s/ lgwf{/0f ug]{ nufotsf sfg'gL
sfo{jfxL ug{] .
%= lgoldt?kdf ahf/ ;j]{If0f tyf
cg'udg u/L s/sf] bfo/fdf gcfPsf
JolQm lgsfox?nfO{ cfos/, cGtMz'Ns
Pjd\ d"No clea[l4 s/df btf{ u/fpg]
sfo{nfO{ yk k|efjsf/L agfpg] .
^= pkTosf nufot clwsf+ z k| d ' v
Jofkfl/s If]qx?df d"No clea[l4 s/
k|of]hgsf] nflu btf{ x'g' kg]{ sf/f]af/
ePsf s/bftfx? cem klg d"No
clea[l4 s/df btf{ geO{ cfos/
k|of]hgsf] nflu dfq :yfoL n]vf gDa/
lnO{ sf/f]af/ ul//x]sf 5g\ . To:tf
s/bftfx?sf] klxrfg u/L To:tf
s/bftfx?nfO{ d"No clea[l4 s/df
:t/f]GgtL ug]{ sfo{nfO{ ;lqmotfsf
;fy ;DkGg ug]{ .
&= d"No clea[l4 s/ P]g, @)%@ sf] bkmf
!) sf] pkbkmf -@_ df plNnlvt
j:t' jf ;]jfsf] cfk"lt{ ug]{ JolQmnfO{
clgjfo{?kdf btf{ u/fpg] . ;fy}

s/ a'n]l6g
Tax Bulletin

tf]lsPsf] sf/f]af/ ;LdfeGbf a9L s/

nfUg] j:t' tyf ;]jfsf] sf/f]af/ ug]{
sltko Joj;fo / JolQmx? cem klg
s/sf] bfo/fdf gcfPsf] b]lvPsf] x'+bf
cfkm\gf] sfo{If]qsf] lgoldt cg'udg
u/L tf]lsPsf] sf/f]af/ ;LdfeGbf
a9Lsf] sf/f]af/ ug]{ -h:t}M ;'k/dfs]6{ ,
;lk ;]G6/, sKn]S;leq 7"nf] sf/f]af/
ug]{ k;nx?, d'Vo Jofkfl/s If]q jf
;8s jl/kl/ ;~rfng ePsf 7"nf
sf/f]af/ ug]{ Joj;fo, Ph]G;L Joj;fo,
yf]s laqm]tf cflb_ JolQmx?nfO{ d"No
clea[l4 s/df clgjfo{?kdf btf{ ug{]
k|lqmof cl3 a9fpg] .
*= btf{ ePsf s/bftfn] sf/f]af/sf]
cfjlws s/ ljj/0f jf cfo ljj/0f
k]z gug]{ k|j[lQ a9]sf] kfOPsf] x'Fbf
To:tf s/bftfx?;Fu ;Dks{ u/L s/
ljj/0f jf cfo ljj/0f k]z ug{ ;"rgf
lbg] . c6]/ u/L ljj/0f k]z gu/]df ;a}
cfGtl/s /fh:j sfof{no Pjd\ 7"nf
s/bftf sfof{non] sfg'g adf]lhd s/
lgwf{/0f ug]{ .
(= cfos/ tyf d" N o clea[ l 4 s/
k|of]hgsf] nflu btf{ ePsf sltko
laqm]tfx?n] lan lahs hf/L gug]{ /
lan lahs hf/L u/]tf klg sf/f]jf/
d"Nodf hf/L gug]{ k|a[lQ lgoGq0f
ug{ ahf/ cg'udg sfo{nfO{ lgoldt,
Jofks / k|efjsf/L agfpg]] . ahf/
cg'udg ubf{ laqm]tfx?n] aLn lahs
hf/L u/] gu/]sf] / hf/L u/] tfklg
Go" g d" N osf] lahs hf/L u/] s f]
kfOPdf sf7df8f}+l:yt s/bftf ;]jf
sfof{nox?n] d"n cfGtl/s /fh:j
sfof{nonfO{ hfgsf/L lbg] / d"n
sfof{ n on] To:tf laqm] t fx?nfO{
clgjfo{ ?kdf sf/jfxL ug]{ . cGo
cfGtl/s /fh:j sfof{ n ox?sf]
xsdf sfg'g adf]lhd tTsfn cfkm}n]
sfo{jfxL ug]{ .
!)= sDKo'6/ lalnsf] ;'ljwf lnO{ jf
glnO{ sf/f]af/ ug]{ laqm]tfn] lahs

j:t' jf ;]jf v/Lb ubf{ clgjfo{ ?kdf lan ljhs lng] lbg] afgL a;fnf}+ .

I
TAX

lgb]{zg

jif{ @, c\s #, @)&) k';df3

hf/L ug{ k|of]u u/]sf] ;km\6j]o/

tyf lahs cg'udg ug]{, ;+lIfKt s/
ljhssf] k|of]u ug{ :jLs[lt lnPsf
JolQmsf] lahssf] cg'udg sfo{nfO{
pRr k|fyldstf lbg] .
!!= d"No clea[l4 s/ ljj/0fx?dWo]
nfdf] cjlwb]lv qm]l86 ljj/0f k]z
ug]{ s/bftfx?dWo] a9L qm]l86 /sd
ePsf s/bftfx?sf] sf/f]af/ tyf
df}Hbft le8fg ug]{, z'Go ljj/0f k]z
ug]{ s/bftfx?sf] af/]df ;"rgf tyf
tYof ;+sng u/L sf/f]af/ n'sfPsf]
km]nf k/]df clanDa sfo{jfxL ug]{,
tyf rfn' jif{sf] s/ k/LIf0f ug{
ljefuaf6 5gf} 6 u/L k7fPsf
s/bftfx?sf] s/ k/LIf0f clanDa
;DkGg ug]{ .
!@= cGtMz'Ns k|zf;gnfO{ r':t b'?:t /
k|efjsf/L jgfpg Ohfht kqlagf
dlb/f tyf ;"lt{hGo kbfy{ laqmL
lat/0f ug{ gkfOg] Joj:yfnfO{
s8fO{sf;fy cg'udg ug]{ . Ohfht
kq lnPsf JolQmx?n] ;d]t vfB
;fdfu| L / dlb/fhGo kbfy{ Ps}
:yfgdf laqmL lat/0f ug{ gkfOg]
Joj:yfnfO{ s8fO{ s f ;fy nfu"
ug]{ . ;fy} ahf/df laqmL ljt/0fsf]
nflu /flvPsf r'/f]6, dlb/f / ljo/
tyf ;'lt{hGo kbfy{h:tf j:t'x?df
l:6s/x?sf] k| o f] u eP gePsf]
cg'udg ug],{ k|of]u ePsf l:6s/x?sf]
;]So'l/6L lkmr/sf] k/LIf0f ug]{ .
!# sfof{nox?af6 ul/Psf] lgoldt s/
k/LIf0fnfO{ cg';Gwfgd'ns, ;"rgf
tyf tYof+ s df cfwfl/t agfpg
cfGtl/s, afXo Pjd\ t];|f] kIfaf6

;"rgf ;+sng, ljZn]if0f u/L s/f/f]k0f

ug]{ . 7"nf s/bftf sfof{no tyf
cfGtl/s /fh:j sfof{no sf7df8f}+
If]q g+= !, @ / # sf] ;+fu7lgs ;+/rgf
/ sfo{ lhDd]jf/L ljlzi6s[t /x]sf] x'bF f
oL sfof{nox?af6 ul/g] s/ k/LIf0f
tyf 5fglagsf] k|lqmof / kl/0ffd cGo
cfGtl/s /fh:j sfof{nox?sf] nflu
dfu{bz{s aGg ;Sg' kg]{tkm{ ;DalGwt
sfof{ n osf k| d ' v tyf lhDd] j f/
sd{rf/Lx? ;hu /xg] .
!$= s/ k/LIf0fsf] nflu 5gf}6 ul/Psf
s/bftfx?dWo] sfof{nox?af6 ;dod}
s/ k/LIf0f sfo{ ;DkGg ug]{ u/L
s/ k/LIf0fsf] sfo{of]hgf agfO{ s/
k/LIf0f sfo{ ;DkGg ug]{ .
!%= cfos/, d"No clea[l4 s/, cGtMz"Ns
tyf cGo s/ ;DaGwdf s/ lgwf{/0f
ubf{ s/ lgwf{/0f ug'{ kg]{ cfwf/ /
sf/0f :ki6 pNn]v u/L s/ k/LIf0f
k|ltj]bg, lg0f{o krf{ / s/ lgwf{/0f
cfb]z hf/L ug]{ . s/ lgwf{/0f ug'{ kg]{
cfwf/ / sf/0fx?sf] ljifodf P]g tyf
lgodfjnLsf bkmf, pkbkmf, v08 tyf
lgod pNn]v u/L lg0f{o krf{ tof/
ug{], s/ lgwf{/0f cfb]z hf/L ug]{,
s/bftfn] lbPsf] lnlvt hjfkmsf]
a'Fbfut ljZn]if0f Pjd\ v08g u/L
lg0f{okrf{ tof/ ug]{ Joj:yf ldnfpg] .
sfg"gL k|s[ofTds Joj:yf k'/f eP
gePsf] af/] d f sfof{ n o k| d ' v n]
lgoldt lgu/fgL /fVg] . o; ljkl/t
ePsf] kfO{Pdf s/ lgwf{/0f cfb]z
hf/L ug] { sd{ r f/Lx?sf] clen] v
/flvg] 5 .
!^= o; ljefu tyf /fh:j Gofoflws/0f

k|sfzs
cfGtl/s /fh:j ljefu
nflhDkf6, sf7df8f}+
kmf]g g+=M )!$$!%*)@, $$!%*)#, $$!(&!(
Email: taxbulletin@ird.gov.np
website: www.ird.gov.np

16

Vol 2, Issue 3, January 2014

jf ;Ddflgt cbfntx?df larf/fwLg

/x]sf k'g/fj]bgsf s];x?sf] clen]v
cBfjlws /fVg] . /fh:j Gofoflws/
0faf6 km} ; nf ePsf d' 2 fx?df
;Ddflgt ;jf]{Rr cbfntdf cg'dlt
dfu ug'{ kg]{ cj:yf ljBdfg /x]df
;DalGwt sfof{no k|d'vn] cg'dlt
dfu ug],{ cg'dlt dfu ug'{ kg]{ cj:yf
ljBdfg gePdf ;f]sf] cfwf/ / sf/0f
vf]nL ljefudf n]vL k7fpg] / k"gM
s/ lgwf{/0f ug]{ . k"gM s/ lgwf{/0f
ug'{ kg]{ s];x?sf] clen]v cBfjlws
u/L k"gM s/ lgwf{/0f ug]{ . ;dodf
k"gM s/ lgwf{/0f gu/]sf] sf/0fn]
s/ lgwf{/0f ug]{ Dofb ;dfKt x'g]
jf /fh:j c;'n ug{ g;lsg] cj:yf
l;h{gf ePdf o:tf] nfk/jfxL ug]{
sd{rf/Lx?sf] clen]v /fvL cfjZos
sfo{jfxL ul/g] .
!&= Ps nfv ?k}ofFeGbf a9L aSof}tf /x]sf
s/bftfx?nfO{ pRr k|fyldstfsf
;fy ;Dks{ u/L aSof}tf c;'n ug'{
kg]{ eP c;'n ug]{ / k|df0f h'6fO{
lx;fa ldnfg ug'{ kg]{ eP ;f] ;d]t
cfjZos sfo{ j fxL u/L aSof} t f
Go'gLs/0f sfo{nfO{ cleofgsf] ?kdf
;~rfng ug]{ . 7"nf] aSof}tf /sdnfO{
k|fyldstf lbO{ sfg"gL sfo{jfxL u/L
aSof}tf c;'n ug]{ .
!* ljut s] x L jif{ b ] l v o; ljefu
tyf sfof{ n ox?sf] jflif{ s a] ? h'
;Dk/LIf0f nIo cg';f/ k|ult ePsf]
5 . o; k/Dk/fnfO{ sfod /fVb}
a]?h' ;Dk/LIf0ftkm{ ljz]if hf]8 lbO{
a]?h' ;Dk/LIf0f ug]{ u/fpg] Joj:yf
ldnfpg] .

;Dkfbs d08n

;+/Ifs
6+sdl0f zdf{

dbg bxfn
uf]kfnk|;fb l3ld/]
9'08L/fh bfxfn

cfkm"n] lt/]sf] s/sf] ;b'kof]u eof] ePg lgu/fgL u/f}+ .

dxf/fh sf]O/fnf
rGb|snf kf}8]n
/fhs'df/ kf]v|]n