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?kdf :jLsf/ ul/Psf] cfGtl/s /fh:j sfof{no

cfhsf] ef]ln x'g] cfd"n kl/jt{gsf] ck]Iff ug]{

cfjZos kxn ul//x]sf] cj:yf % .

/ ;f] cGtu{tsf s/bftf ;]jf sfof{nox? d"ntM

ljifo

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clxn];Ddsf] cj:yfdf cfOkgsf] nflu kl/jt{gn]

ePsf s/bftf ;]jf sfof{no xfn s/ k/LIf)f /

&"nf] km*\sf] df/]sf] %, oBlk of] ck]Iffs[t eg]

cg';Gwfgafx]s s/bftf;+u k|ToIf ;/f]sf/ /fVg]

%}g . gLltut, sfo{kl| qmofut, ;f+u&lgs h] hlt

*n]vs cfGtl/s /fh:j ljefu cGtu{tsf]

s/bftf ;]jf sfof{no, Go"/f]8sf s/ clws[t
x'g' x' G' 5 . o; n]vdf pNn]lvt ljrf/ n]vssf
lghL wf/0ff x'g\ .

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lan lahs lng] lbg], #/axfn s/ c;'nL tyf

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" f u<L ;r]t gful<ssf] kl<ro lbcf}_ M

jif{ !, c\s #, @)^( cflZjgsflt{s Vol 1, Issue 3, October 2012

ultljlw

ljljw Jofj;flos If]q;u s/;DaGwL

cGt/lqmof hf/L
k[i7 ! af6 hf/L

dfggLo cy{dGqL >L jif{dfg k'g'

d'Vo ;lrj >L nLnfdl0f kf}8n

]

cy{ ;lrj >L s[i0fxl/ afF:sf]6f

dxflgb]z
{ s >L 6+sdl0f zdf{

hfgsf/L lbg' e of] . s/sf sfg" g x

k"g/fjnf]sg ug{sf nflu g]kfn af/ Pzf]l;ozg
nufot ;DalGwt ;a}sf] ;xof]u lnOg] hgfpFb}
pxfFn] cfly{s d'2fxdf ;a} bnsf] ;femf ;xdlt
agfO{ ;/sf/nfO{ ;'emfj lbg] d~rsf kdf k"j{
cy{dGqLxsf] Sna u7g ug]{ tof/L eO/x]sf]
atfpg'eof] .
cGt/lqmof sfo{qmdsf] ;efkltTj ug'e
{ Psf
cy{;lrj >L s[i0fxl/ afF:sf]6fn] x/]s g]kfnL
hlGdFb} !# xhf/ k}o+ f C0f af]Sg'kg]{ cj:yf
cGTo ug{sf nflu s/ ltg's
{ f] ljsNk gePsf]
wf/0ff /fVg'eof] . /fh:j k|zf;gnfO{ cw{Goflos
clwsf/;d]t ePsf] x'bF f /fh:jsf sd{rf/Lxn]
;Fw} Goflos dgn] sfd ug'k{ g]{ atfpFb} pxfFn]
s/bftfxnfO{ ;]jf lj:tf/sf nflu gLltut
sfdx eO/x]sf] atfpg'eof] . o:t} cfGtl/s
/fh:j ljefusf dxflgb]z
{ s >L 6+sdl0f zdf{n]
Jofj;flos JolQmTjxn] cfkm"n] s/ lt/]/ dfq}
geO{ s/bftf hfu/0f a9fP/ ;d]t /fh:j
k|zf;gnfO{ u'g nufpg;Sg] atfpFb} s/sf gLlt
Pj+ sfg"gxdf /x]sf ;d:ofx lg/fs/0f ug{sf
nflu sfg" g Jofj;foLxaf6 ;' e mfj dfu
ug'e
{ of] . o:t} k'h
F Lut vr{ ug]{ qmddf ljsf;sf]
kx/]bf/ eP/ Ol~hlgo/xn] sfd ug]{ ePsfn]
pgLxnfO{ s/;DaGwL 1fg x'bF f r'xfj6 /f]Sg
;d]t ;xof]u k'Ug] dxflgb]z
{ s zdf{n] ljrf/ JoQm
ug'e
{ of] .
Jofj;flos ;+3;+:yfxsf]tkm{af6 wf/0ff
/fVb} g]kfn Ol~hlgo;{ Pzf]l;ozgsf cWoIf >L
dx] G b| a xfb' / u' ? n] sltko gjf] l bt
Ol~hlgo/x a]/f]huf/ ;d]t /x]sf] x'Fbf ;a}
Ol~hlgo/xaf6 ;dfg kn] s/sf] ck]Iff ug{
gldNg] atfpg'eof] . pxfFn] /fh:jsf] ;b'kof]u
u/L ;d'lrt ljsf; lgdf{0f sfo{ ;~rfng ug]{
lbzfdf cfkm"x tTk/ /x]sf] k|lta4tf JoQm
ug'{eof] . o;}u/L ;f];fO6L ckm sG;lN6
cfls{6S] r/n P08 Ol~hlgol/ kmd{ -:sfkm_ sf
cWoIf >L x/]/fd >]i7n] ljb]zdf k/fdz{bftfsf
kdf sfd u/L g]kfn cfpFbf bf]xf]/f] s/ ltg'k{ g]{
afWotf /x]sf] atfpFb} ;f] ;d:of ;dfwfgsf nflu
kxn ug{ dfu ug'e
{ of] .
s/ sfg"gsf 1ftf Pj+ ;jf]R{ r cbfntsf
k"j{ GofofwLz >L kjgs'df/ cf]emfn] g]kfnLxsf]
s/ ltg]{ Ifdtf slt xf] / clxn] pl7/x]sf] s/
eGbf slt a9L s/ p7\gk' g]{ xf] eGg]af/] 7f];
cWoog cg';Gwfg ug{ cy{ dGqfnonfO{ ;'emfj
lbg'eof] .

o:t} g]kfn af/ Pzf]l;ozgsf cWoIf >L

k|d] axfb'/ v8\sfn] s/sf sd{rf/Lx k|zf;seGbf
klg Joj:yfks aGg h?/L /x]sf] atfpg'xb+' } sfg"g
Jofj;foLsf ;Dk"0f{ kmd{ af/ sfplG;ndf btf{
ug'k{ g]{ lg0f{o eO;s]sf] x'bF f sfplG;ndf s/
;+sngsf nflu cfGtl/s /fh:j ljefuaf6 Ps
8]:s v8f ug{ dfu ug'e
{ of] . af/ Pzf]l;ozgsf]
dfu cg';
' f/ af/ sfplG;ndf ljefun] tTsfn
Ps 8]:s v8f ug{' elg ;f] cj;/df cy{dGqL
>L k'gn] cfGtl/s /fh:j ljefunfO{ lgb{z
] g
lbg'eof] .
cfGtl/s /fh:j ljefusf pkdxflgb]z
{ s >L
dw'sd' f/ d/fl;gLn] :jfut dGtJo JoQm ug'e{ Psf]
;f] cGt/lqmofsf] k|fljlws ;qdf ljefusf
pkdxflgb]z
{ s >L lji0f'k;
| fb g]kfnn] Jofj;flos
If]qsf] s/;DaGwL ;jfnaf/] sfo{kq k|:t't
ug'e
{ of] .

u}/;/sf/L ;+:yfxnfO{ kf/bzL{ x'g

cfXjfg
cfGtl/s /fh:j ljefun] /fli6 o tyf
cGt/f{li6o u}/;/sf/L ;+:yfxsf k|ltlglw;Fu
5nkmnsf nflu cfof]lht cGt/lqmofsf jQmfxn]
;fdflhs cfly{s If]qdf pNn]vgLo e"l" dsf lgjf{x
u/]tfklg /fli6o tyf cGt/f{li6o u}/;/sf/L
;+:yfxn] kf/blz{tfdf yk hf]8 lbg'kg]{ atfPsf
5g\ . ljefun] @)^( cflZjg @% ut] /fhwfgLsf]
xf]6n Pe/]i6df cfof]hgf u/]sf] ;f] cGt/lqmofsf]
bf]>f] ;qdf d'Vo ;lrj >L nLnfdl0f kf}8n
] n]
kf/blz{tfn] bL3{sfnLg kmfObf k''Ug] atfpFb}
u}/;/sf/L ;+:yfxnfO{ pgLxn] ug]{ vr{
;/sf/L /ftf] lstfadf pNn]v ug{ ;lsg] u/L
vr{sf] ljj/0f pknAw u/fpg cfu|x ug'e
{ of] .
sltko Pglhcf] cfOPglhcf] ljz'4 kfl/jfl/s
3]/fleq rln/x]sf]df lrGtf JoQm ub}{ pxfFn]
u}/;/sf/L If]q klg /fHos} Ps pk;d"x ePsfn]
;' z f;gsf] kfngf ug' { ckl/xfo{ ePsf]
atfpg'e
' of] .
;f] cGt/lqmofsf] pb\ 3 f6g ;qdf cy{
dGqfnosf lgldQ ;lrj >L zfGt/fh ;'jb] Ln]
ljefusf] % jif]{ /0fgLlts of]hgf / # jif]{ ;'wf/
of]hgf dGqfnon] :jLs[t ul/;s]sf] x'bF' f ca
sfo{of]hgf agfO{ tL of]hgfx nfu" ug{ ljefunfO{
lgb]z
{ g lbg'e
' of] . u}/;/sf/L ;+:yfxn] k|fKt
u/]sf] bfg, bftJo, rGbf, cg'b' fgdf dfq} s/
5'6' sf] Joj:yf ePklg To;af/]df cGof}n ePsf]

cGtMz'Ns nfUg] j:t' tyf ;]jfsf] sf<f]jf< ug'{ cufl8 cGtMz'Ns Ohfht lng gla;f}_{ M

www.ird.gov.np

ultljlw
eGb} pxfFn] Jofj;flos sfd ug]{ To:tf ;+:yfxn]
s/ ltg}k{ g]{ :ki6 kfg'e
{' of] . o:t} ;dfh sNof0f
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b]ze/sf u}/;/sf/L ;+:yfxsf] ;~hfn ljsf;
u/L pgLxsf oyfy{ ;"rgf k|fKt ug]{ ;+oGq
lgdf{0f ug{ kl/ifb\n] sfd ul//x]sf] atfpFb}
xfn;Dd @ ;o eGbf a9L cGt/f{ l i6 o
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clej[l4 s/df btf{ x'g' k} g]{ atfpg'e
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k|:t't ub}{ ;+3sf cWoIf >L cfz't' f]if ltjf/Ln]
cfkm"xn] PSjfl/od leqsf] df5f h:t} kf/bzL{
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lt/L ;DalGwt /fHoxnfO{ ;xof] u ug{
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b'ud{ df sfd ug]{ ;+:yfxnfO{ s/sf] lx;fa ldnfg
ug{ ;b/d's
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dfu ug'e
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k|:t't ug''{x' Fb} pkdxflgb]{zs >L dw''s'df/
d/fl;gLn] s/ k|zf;gn] km"naf6 dfx'/Ln] /;
lems]h:t} s/bftfnfO{ xfgL gk'' ofO{ s/ ;+sng
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;+:yfxdf ;|f]tdf clu|d s/ sL ug]{ t/
ga'e
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sfo{qmddf pkdxflgb]z
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ljsf;sf jfxs u}/;/sf/L If]q b]z ljsf;sf
nflu /fh:jsf] dxTjk"0f{ of]ubfgstf{sf kdf
:yflkt x' ' g ' k g] { atfpg' ' e of] . sfo{ q mddf
u}/;/sf/L ;+:yf dxf;+3sf cWoIf uf]kfn
nD;fnn] sltko kl/of]hgfdf ah]6 pknAw
u/fpFb} !% k|ltzt s/ sL u/L lbOPklg k"g
To;df s/ ltg'k{' g]{ afWotf /x]sf] atfpg'e
' of] .

z}lIfs If]qdf pRr Jofkf/, Go"g /fh:j

cfGtl/s /fh:j ljefun] z}lIfs If]qdf
Joj;fo/t ;+3;+:yf Pj+ JolQmTjx;Fu @)^(
cflZjg !@ ut] /fhwfgLsf] xf]6n Pe/]i6df Ps

5'} cGt/lqmof ;DkGg u/]sf] 5 . cGt/lqmofsf]

pb\3f6g ug'x{ bF' } d'Vo ;lrj >L nLnfdl0f kf}8n
] n]
Education is the best equaliser
eGb} ;dfhdf ;fdflhs cfly{s Gofo sfod ug{
lzIffn] dxTjk"0f{ e"l" dsf v]Ng] ePklg g]kfndf
o;sf] cToflws Jofkf/Ls/0f ul/Psf]kl| t lrGtf
JoQm ug'e
{ of] . lghL lzIffnoxn] ;]jfsf] b:t'/'
geO{ z'Nssf kdf /sd p7fpg] u/]sf] x'bF' f
z'Ns /fh:js} Ps k|sf/ x'gfn] To;sf] Ps
lglZrt k|ltzt ;/sf/nfO{ a'emfpg' lghL
lzIffnoxsf] bfloTj x'g] wf/0ff /fVg'eof] . lghL
z}lIfs ;+:yfxn] Pp6} k|of]uzfnf, Pp6} sDKo'6/
/ v] n s" b sf ;dfu| L sf] nflu x/] s jif{
ljBfyL{xaf6 hyfefjL z'Ns p7fpg'' ljz''4
gfkmfvf]/L k|j[lQ ePsf] eGb} pxfFn] dfG5]sf]
eljiosf] ;jfn ePsf] lzIff If]qdf lhDd]jf/
JolQmx dfq} k|jz
] ug'k{ g]{ atfpg'eof] .
cGt/lqmofdf cy{ ;lrj >L s[ i 0fxl/
afF:sf]6fn] g]kfndf z}lIfs ko{6gsf] k|r/' ;Defjgf
ePsf] atfpFb} z}lIfs ;+:yfxnfO{ To;tkm{ cu|;/
x''g cfu|x ug''{eof] . o:t} lzIff ;lrj >L
;'/z
] dfg >]i7n] ah]6sf] !& k|ltzt /sd lzIff
If]qdf ljlgof]hg ul/Pklg ;/sf/L ljBfnoxdf
gSsnL ljBfyL{ v8f u/L ;|f]tsf] b''kof]u
eO/x]sf] kfOPsf] hfgsf/L lbg'e
' of] . o:t} lqe'j' g
ljZjljBfnosf /lhi6f/ 8f= rGb|dl0f kf}8n
] n]
ljZjljBfnon] cfgf] cg'';Gwfg / ljsf;
ljefunfO{ d"No clej[l4 s/ cGtu{t btf{ ug{
g;Sg] ePsfn] gLltut cg';Gwfg ug{sf nflu
ljZjljBfnon] bft[ lgsfo jf cGo If]qn] cfXjfg
u/]sf] k|:tfjxdf k|lt:kwf{ ug{af6 jl~rt
x''g'k/]sf] atfpFb} ljZjljBfnonfO{ cg'';Gwfg
sfo{sf nflu d"N" o clej[l4 s/df btf{ clgjfo{
gkg]{ u/L ;x'lnotsf] Joj:yf ug{ Wofgfsif{0f
u/fpg'eof] .
cfGtl/s /fh:j ljefusf dxflgb]z
{ s >L
6+sdl0f zdf{n] To; cj;/df ;dfhdf s/ ltg]{
afgL ljsf; u/fpgsf nflu z}lIfs ;+:yfxn]
afnaflnsf / o'jf ljBfyL{xnfO{ o;af/] lzIff
lbO{ ;xof]u ug{k' g]{ atfpg'e
' of] . s/bftf lzIffdf
ljz]if e"l" dsf /xg] z}lIfs ;+:yfx cfkm" :jo+
klg s/sf] bfo/fdf cfO{ c;n s/bftfsf] e"l" dsf
lgjf{x ug'{' cfjZos ePsf] pxfFsf] syg lyof] .
s/;DaGwL ljifoj:t'x kf7\oqmddf ;dfj]z
ug{sf nflu klg pxfFn] z}lIfs ;+:yfxsf] ;xof]u

s/
a'n
' l] 6g
Tax Bulletin

s/ sfg"gsf 1ftf >L kjgs'df/ cf]emf

af/ Pzf]l;ozgsf cWoIf >L k|d] axfb'/ v8\sf

Ol~hlgol/ Pzf]l;ozgsf cWoIf >L dx]Gb|axfb'/ u'?

:sfkmsf cWoIf >L x/]/fd >]i7

cGt/f{li6o u}/;/sf/L ;+3sf cWoIf >L cfz'tf]if ltjf/L

s'g} klg sf<f]jf< ug'{ cufl8 :yfoL n]vf gDa< -PAN_ lng gla;f}_ M

jif{ !, c\s #, @)^( cflZjgsflt{s Vol 1, Issue 3, October 2012

ultljlw

lgdf{0f ;fdfu|L Jofkf/ ;+3n] cfof]hgf u/]sf] s/bftf lzIff sfo{qmd

cf=/f=ljefunfO{ dfofsf] lrgf] k|bfg ub}{ ;+3sf cWoIf >L s[i0f l/hfn

cf=/f=ljefusf pkdxflgb]z
{ sx >L dw'sd' f/ d/fl;gL / lji0f'k;
| fb g]kfn

lqe'jg ljZjljBfnosf /lhi6f/ 8f= rGb|dl0f kf}8n

] {

g]kfn lgdf{0f
;fdfu|L Jofkf/
;+3n] cfGtl/s
/fh:j ljefu;Fu
;xsfo{ u/L cfg}
kxndf dftxtsf $
;ohgf eGbf a9L
;b:oxnfO{ s/
bftf lzIff k|bfg
u/]sf] 5 .
ckl/xfo{ ePsf] atfpg'e
' of] .
cGt/lqmofdf lghL z}lIfs
;+:yfsftkm{af6 pRr dfljxsf]
;+u7g lx;fgsf cWoIf >L
pd]z >]i7n] b]ze/ ! xhf/ %)
j6f pRr dflj lghL If]qaf6
;~rfng eO/x] s f] atfpF b }
/fHon] nufgL ug''{kg]{ lzIff
If] q df sfo{ / t lghL
k|lti7fgxnfO{ s/sf] ;DaGwdf
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o:t} Pzf] l ;ozg ckm
Ol~hlgol/ sn]hsf cWoIf
/fd]Zj/ l/hfnn] Ol~hlgol/
sn] h ;~rfnsxnfO{ s/
;DaGwL cfjZos 1fgsf] cefj
ePsf] atfpFb} Pzf]l;ozgn] s/
r]tgf;DaGwL k|lzIf0f, 5nkmn
sfo{ q md cfufdL lbgdf
;~rfng ug]{ atfpg'eof] .

lgdf{0f ;fdfu|L Joj;foLs}

kxndf s/bftf lzIff k|bfg
s/bftf hfu/0f cleofgdf
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;xeflutf a9\g] qmd;Fu} g]kfn
lgdf{0f ;fdfu|L Jofkf/ ;+3n]
cfGtl/s /fh:j ljefu;F u
;xsfo{ u/L cfg} kxndf
dftxtsf $ ;ohgf eGbf a9L
;b:o Jofkf/LxnfO{ s/bftf
lzIff k| b fg u/] s f] 5 .
Joj;foLx :jo+sf] ;lqmotfdf
klxnf] k6s @)^( cflZjg &
ut]
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dxf/fhu~hl:yt cltly kf6L{

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

e] G o" d f cfof] h gf ul/Psf] s/bftf lzIff

sfo{qmdsf] pb\3f6g ug'x{ bF' } ljefusf dxflgb]z
{ s
>L 6+sdl0f zdf{n] Jofkf/, Joj;fo ;of}+ jif{;Dd
cljlR5Gg kdf ;~rfng ug{ s/;DaGwL plrt
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;6j]o/sf] ljsf;df hf]8 lbOPsf] ePklg
g]kfnh:tf] k"jf{wf/sf] ljsf; ug{ cem} afFsL
/x]sf] b]zdf xf8{jo] / jf lgdf{0f ;fdfu|Lsf] 7"nf]
dxTj /x]sf] rrf{ ub}{ dxflgb]z
{ s >L zdf{n] 3/
agfpg] ;fdfg laqmL ug]{ laqm]tfn] u|fxs;Fu
s/sf] rrf{ u/]df x/]s 3/ 3/df s/sf] rrf{
;Dej ePsf] atfpg'eof] . s/bftfx s/ lzIff
lng nfnlot eO{ eljiodf c;n s/bftfsf
kdf sfd ug{ tof/ ePsf] v08df ljutdf
s/bftfaf6 ePsf q'6' Lxaf/] ;/sf/;Fu ;Nnfx
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ug'e
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ghfGgfn] xfn;Dd b'Mv kfPklg s/;DaGwL lzIff
kfPkl5 Joj;fo ;~rfng ug{ eljiodf ;xh
x'g' ] pxfFsf] ljZjf; lyof] .
;f] cGt/lqmofsf] k|fljlws ;qdf s/bftf
;]jf sfo{fno gofF jfg]Zj/sf k|dv
' s/ clws[t
>L lvd s'jF' /n] d"N" o clej[l4 s/M btf{, s/
s6\6L, clen]v / s/ ljj/0f, s/bftf ;]jf
sfof{no lqk'/]Zj/sf k|d'v s/ clws[t >L
if8fgGb u'?n] cfos/ / d"No clea[l4 s/
e'Q
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;]jf sfof{no dxf/fhu+hsf k|dv
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ePsf] z'Ns, hl/jfgf, s;'/ / ;hfo ;hfo
;DaGwL Joj:yf h:tf ljifoxdf lzIff k|bfg
ug'e
{' of] .
o;}aLr g]kfn lgdf{0f ;fdfu|L Jofkf/ ;+3s}
cfof]hgfdf @)^( efb| @# ut] s/bftf lzIffaf6
k|rf/k|;f/sf] p2]Zon] /fhwfgLdf Ps ljzfn
df]6/;fOsn ofnL cfof]hgf ul/Psf] 5 . sl/a
@ xhf/eGbf a9L df]6/;fOsndf $ xhf/ eGbf
a9L JolQmx ;xefuL ;f] ofnLsf] pb\3f6g
cy{;lrj >L s[i0fxl/ afF:sf]6fn] ug''{ePsf]
lyof] . ltgs'g' a] f6 ;'?' ePsf] ofnLn] sf]6Z] j/,
l7dL x'bF' } eQmk'/' sf] ljleGg efusf] kl/qmdf kl5
rqmky kl/qmdf u/] s f] lyof] . tTkZrft\
/fhwfgLsf] leqL efu k'tnL;8s, zxLbu]6,

www.ird.gov.np

ultljlw

s/
a'n
' l] 6g
Tax Bulletin

s/btf lzIff ;fdfu|L afs; x:tfGt/0f

cfGtl/s /fh:j ljefusf nflu Revenue

Administration Support Project
(RAS) f/f tof/ ul/Psf] Taxpayer Education Toolbox oxL cflZjg !^ sf lbg
ljefudf cfof] l ht Ps ;df/f] x sf aLr
x:tfGt/0f ;DkGg eof] . pQm Toolbox RAS
Project sf tk{mjf6 DANIDA sf al/i7
sfo{sqmd clws[t >L lzj zdf{ kf}8n
] / GIZ/
RAS Project sf kl/of]hgf Joj:yfks 8f=
Horst Matthaeus n] ;+ o ' Q m kdf
cfGtl/s /fh:j ljefusf dxflgb{]zs >L
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{ Psf] lyof] .
pQm ;df/f]xnfO{ ;Daf]wg ub}{ DANIDA
lqk'/Z] j/ x'bF } 6]sd
' f k'u' L ofnL ;dfkg ul/Psf]
lyof] .

s/sf nflu :jf:Yo ;]jf k|bfossf]

juL{s/0f ug{ dfu
:jf:Yo ;] j f k| b fos ;+ 3 ;+ : yfsf
;/f]sf/jfnfxn] :jf:Yo ;+:yfx Pj+ lrlsT;ssf]
juL{s/0f u/L 5'f5'} b/ tf]s/] s/ ;+sng ug{
pko'Q' m x'g' ] ;'emfj lbPsf 5g\ . cfGtl/s /fh:j
ljefun] :Jff:Yo ;]jf k|bfosx;Fu u/]sf]
cGt/lqmofsf ;xefuLxaf6 o:tf] ;'emfj cfPsf]
xf] . @)^( efb| @^ ut] ljefun] /fhwfgLsf] xf]6n
Pe/]i6df cfof]hgf u/]sf] ;f] cGt/lqmofsf] pb\3f6g
ug''{x' Fb} dfggLo cy{dGqL >L jif{dfg k'gn]
gful/ssf] df}lns xssf] kdf /x]sf] :jf:Yo ;]jf
k|bfg ug]{ sfo{ ;/xfgLo ePsf] x'bF f ;f] ;]jf k|bfg
ubf{ !# k|ltzt d"N" o clej[l4 s/ jf % k|ltzt
;]jf z'N' s dWo] Pssf] 5gf}6 u/L ;]jfu|flxx;+u
p7fpg ;lsg] ;'ljwf k|bfg ul/Psf] atfpg'e
' of] .
lrlsT;sx af}l4s ju{ ePsf] x'bF f pgLxn]
cfkm"n] u/]sf] cfosf] s/ ltbf{ c?nfO{ klg k|/] 0ff
ldNg] pxfFsf] egfO lyof] .
sfo{qmddf g]kfn d]l8sn sfplG;nsf cWoIf
8f= bfdf]b/ uh'/n
] n] :jf:Yo ;]jf u'0f:t/df hf]8
lbg'kg]{ ;]jf ePsfn] :jf:Yo ;+:yfeGbf d]l8sn
sn] h xaf6 a9L s/sf] ck] I ff ug' { k g] {
atfpg'e' of] . o:t} g]kfn lrlsT;s ;+3sf cWoIf
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nflu ;b}j tof/ ePsf] atfpFb} pkrf/ x'bF' fx'bF' }
7

sf al/i7 sfo{ q md clws[ t >L kf} 8 ] n n]

Toolbox lgdf{0f x'g' RAS Project sf]
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ug'e
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k|of]u ug{ ;lhnf] ePsfn] o;sf] ;d'lrt k|of]u
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lx;fgsf cWoIf >L pd]z >]i7

Pzf]l;ozg ckm Ol~hlgol/ sn]hsf cWoIf >L /fd]Zj/ l/hfn

g]kfn d]l8sn sfplG;nsf cWoIf 8f= bfdf]b/ uh'/n

]

jl/i7 lrlsT;s 8f= ef]nf l/hfn

g]kfn lrlsT;s ;+3sf cWoIf 8f= s]bf/ g/l;+x s];L

s< ;DaGwL s'g} hfgsf<L rflxPdf ^f]n k|mL gDa< !^^))!$)))) df ;Dks{ ug{ ge'nf}_ M

Strategic and Reform Plan

jif{ !, c\s #, @)^( cflZjgsflt{s Vol 1, Issue 3, October 2012

Strategic and Reform Plan

put into effect
Government of Nepal has endorsed the
five year Strategic Plan (2012/13-2016/17)
and accompanying three year Reform Plan
(2012/13-2014/15) developed by Inland
Revenue Department (IRD) with the overall
objective of improving efficiency and
effectiveness in tax system. The Ministry
of Finance has given nod to these
comprehensive plans on 10th October 2012,
paving the way for IRD to translate its
objectives improving services and
institutional capacities for the
implementation of policies and
administration of revenue into activities.
While the country is in the transitional
phase and the dire need of abundant
internal resources is realised to develop
the infrastructures, the IRD has succeeded
to formulate a result-oriented five year
Strategic Plan for the period 2012-2017
taking into consideration the compliance
environment, internal and external
determining factors as well as identified
challenges on tax mobilisation in Nepal.
As a core supplement to achieve the goal
of the Strategic Plan, IRD has launched a
Reform Plan for next three year where
reforms require efficient management and
administration, as well as technical
capacities supporting tax legislation.
The five year Strategic Plan has set its
vision to be an efficient organisation for
internal revenue mobilisation, professional
services, innovation and economic growth.
To achieve in its mission of ensuring quality
service for voluntary tax compliance and
applying enforcement with fairness, IRD has
set the four strategic directions in the
Strategic Plan. These directions pinpointed
as development objectives includes, policy
reform and enhancement of enforcement,
improving taxpayer service and education,
optimal uses of modern technology and
finally, revitalisation of the organisational
system and mobilisation of competent
human resources. Policy Reform and
Enhancement of Enforcement will focus on
the support to reduce complexities and
foster the consistency of tax legislation by
applying scientific based approaches for
revenue forecasting, risk management, the
enhancement of enforcement capabilities
and the provision of advice to the
government. IRD is committed to Improving
Taxpayer Service and Education aiming to
create a citizen-friendly environment, the
reduction of compliance cost, assistance by

and promotion of quality services in order

to promote voluntary tax compliance. The
Optimal Use of Modern Technology ties in
with the progress IRD has achieved in the
past. Outlining a comprehensive and
integrated ICT network as well as IT-assisted
services are in line with the focus on egovernance and support an effective
administration. In order to realise reform
efforts, the Revitalisation of IRDs
Organisation Structure and the Mobilisation
of competent Human Resources has been
identified as essential.
The new IRD Strategic Plan 2013-2017
will guide the IRD in its work to restructure
the revenue administration by emphasising
four development objectives focusing on
the improvements in tax policy, taxpayer
service, tax enforcement, leveraging
modern technology and strengthening the
organisation, all at a same time.
To achieve the desired progress on the
development objectives, the IRD has
developed its detailed Reform Plan covering
the first three years of the Strategic Plan.
The four development objectives are crosscutting in nature and in order to mobilise
the supporting activities, the Reform Plan
arranges the reform activities under seven
areas of focus. The Reform Plan has been
developed taking into account the
international best practices in taxation. It
identifies and focuses on seven critical areas
of reform, which are the most strategic

areas for improvement. These areas reflect

the IRDs functional structure and cover
policy and legislation, taxpayer service,
enforcement and compliance, human
resources management, budget, e-services
and
information
communications
technology and organisation and
management.
The Reform Plan is the roadmap through
which the IRD will implement its
development objectives. The Reform Plan
outlines in detail the priority areas and
builds on the achievements attained thus
far across all of areas of the IRDs
operations. The IRD is committed to
pursuing an ambitious reform agenda based
on a series of principles including the
commitment for a dynamic and progressive
tax administration, decentralisation of
service programmes and the centralisation
of enforcement programmes. Likewise the
principles for the reform agenda comprise
commitment to carry on the international
standards, a fair and transparent
organisation and continuous communication
with taxpayers, stakeholders and partners.
Among others, easily accessible service,
including through the use of automation,
so that taxpayers may participate
voluntarily in the self-assessment tax
system and the commitment to firmly and
fairly enforce the law to address noncompliance are the core essence of the
Reform Plan.

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

Strategic and Reform Plan

www.ird.gov.np

s/
a'n
' l] 6g
Tax Bulletin

s< ;DaGwL bfloTjx? ;dodf g} k"<

" f u<L ;r]t gful<ssf] kl<ro lbcf}_ M

jif{ !, c\s #, @)^( cflZjgsflt{s Vol 1, Issue 3, October 2012

cGtjf{tf{

d"csnfO{ /fh:jsf] k|dv

'
;|ft
] sf] kdf :yflkt
u/fpg] xfd|f] nIo xf]
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of]hgf lgdf{0f ug]b{ l] v dGqfno dftxtsf /fh:j;DaGwL ljefu Pj+ sfof{noxsf]
sfdsf/jfxLsf] cg'u' dg tyf ;dGjofTds sfo{ ub}{ cfPsf] 5 . k|:t't 5, /fh:j
gLlt, of]hgf / sfof{Gjogsf] ;DaGwdf cy{ dGqfnoaf6 eO/x]sf sfdsf/jfxLsf]
ljifodf /fh:j dxfzfvfsf k|dv
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g]kfn ;/sf/sf] jt{dfg /fh:j gLlt s:tf]
/x]sf] 5 <
cfGtl/s ;fwg / ;| f ] t sf] clwstd
kl/rfngaf6 lbuf], lghL If]q d}qL, kf/bzL{ tyf
:jfanDjL cy{tGqsf] lgdf{0f ug{ ;dtfd"ns s/
k|0ffnLsf] ljsf; ug{ canDag ul/Psf /0fgLltx
lgDgfg';f/ /x]sf 5g\ M
/fh:jsf b/xdf j[l4 gu/L k|zf;lgs ;'wf/
/ Ifdtf clej[l4af6 /fh:j kl/rfng ug]{ .
nufgL d}qL jftfj/0f / s/ ;x'lnot lbO{
nufgL lj:tf/ ug]{ .
pTkfbgd"ns, cfoft k|lt:yfkg / lgsf;L
k|j4{g ug]{ pBf]uxnfO{ ;+/If0f / ;Dj4{g ub}{ b]zsf]
cy{tGqnfO{ cf}Bf]lus/0ftkm{ cufl8 a9fpg] .
s/sf] bfo/fdf gcfPsf If]qxnfO{ s/sf]
bfo/df Nofpg] .
ljB' t Lo ;] j f k| j fxsf] dfWodaf6 s/
k|zf;gnfO{ ;/n, kf/bzL{ Pj+ bIf agfpg] .
cy{ dGqfnosf lgsfoxsf aLrdf s]Gb|Lo
;"rgf k|0ffnLsf] :yfkgf ug]{ .
:jR5, kf/bzL{, Joj;flos / s/bftf d}qL
s/ k|zf;gsf] ljsf; ug]{ .
g]kfnsf] s/ k|0ffnLnfO{ cfw'lgs Pj+ cGt/f{li6o
:t/sf] jgfpg eO/x]sf k|of;x / o; ;DaGwdf
dGqfnosf] of]hgf s] s:tf /x]sf 5g\ <
g]kfnsf] s/ k|0ffnLnfO{ cfw'lgs Pj+ cGt/f{li6o
:t/sf] agfpg s/ sfg"gxnfO{ cfw'lgs Pj+
cGt/f{li6o :t/df Compatiable agfpFb} nfg]
qmddf cfos/, d"No clej[l4 s/ / cGtMz'Ns P]g
lgodxdf kof{Kt ;'wf/ ul/Psf] 5 . s/sf] b/df
l:y/tf Nofpg'sf ;fy} s/sf] bfo/fnfO{ km/flsnf]
agfpFb} nluPsf] 5 . s/ k|zf;gnfO{ ljB'tLo
Joj:yfkg k|0ffnLdf kfGt/0f ug{ s/ ljj/0fx
a'emfpg], :yfoL n]vf gDa/ lng], clu|d s/ sLsf
ljj/0f a'emfpg], JolQmut :yfoL gDa/ lng], /fh:j
n] v fnfO{ j] e df cfwfl/t agfpg] sfo{ q mdx
sfof{Gjogdf cfPsf 5g\ . s/sf] e'QmfgLdf Any

10

Branch Banking System (ABBS)

k|0ffnLsf] yfngL ul/Psf] 5 . pNn]lvt sfo{xaf6
Joj;foLsf] s/ ;xeflutf nfut 36fpFb} nluPsf]
5.
s/ k| z f;gdf Jofj;flostf, kf/blz{ t f,
k|lt:kwf{Tds Ifdtf j[l4 ug{ hf]8 lbOPsf] 5 . s/
k|zf;gsf] sfo{nfO{ sfo{dn
" s / glthfdf cfwfl/t
agfOPsf] 5 . /fh:j k|zf;gnfO{ r':t, 5l/tf] /
lqmofzLn agfpg :jfoQ /fh:j af]8s
{ f] u7g ug]{
sfo{nfO{ cufl8 a9fOPsf] 5 . ljb]zL nufgL cfslif{t
ug{ ;DefJotfsf cfwf/df k'h
F L lgof{ts /fi6x;+u
qmdzM bf]xf]/f] s/d'lQm ;Demf}tf ub}{ hfg] gLlt cg'k
xfn;Dd !) j6f d'ns
' x;+u bf]xf]/f] s/d'lQm ;Demf}tf
;DkGg eO;s]sf] 5 eg] cGo s]xL d'ns
' x;+u lgs6
eljiod} of] ;Demf}tf x'g] qmddf /x]sf] 5 . ;/sf/n]
cl3 a9fPsf oL ;'wf/ of]hgf / sfo{qmdxnfO{
cfufdL lbgdf ;d]t lg/Gt/tf lbOg]5 .
/fh:j k| z f;gnfO{ ;bfrf/o' Q m agfpg
dGqfnoaf6 s] s:tf k|of;x ePsf 5g\ <
/fh:j k|zf;gnfO{ Jofj;flos, kf/bzL{,
sfo{dn
" s / glthfdf cfwfl/t agfpFb} ;bfrf/o'Qm
/fh:j k|zf;gsf] kdf :yflkt u/fpg ljutb]lv g}
ljleGg k|of;x x'bF } cfPsf 5g\ . /fh:j k|zf;gdf
sfo{/t sd{rf/Lxsf] nflu sfo{ k|sl[ tsf] cfwf/df
cy{ dGqfno, ljleGg ljefu / sfof{noxdf
sfo{/t sd{rf/Lxn] kfngf ug'{kg]{ cnucnu
cfrf/;+lxtf lgdf{0f u/L sfof{Gjog ul/Psf] 5 .
cfGtl/s /fh:j ljefu / eG;f/ ljefu cGt{utsf
sfof{noxdf sfo{;Dkfbgdf cfwfl/t k|fT] ;fxg k|0ffnL
sfof{Gjog ul/Psf] 5 . /fh:j k|zf;gdf ;+nUg
ljefu tyf sfof{ n oxsf] cg' u dg sfo{ n fO{
k|efjsf/L jgfOPsf] 5 . /fd|f] sfd ug]{ sd{rf/LnfO{
k'/:s[t / unt sfd ug]n
{ fO{ bl08t ug]{ sfo{nfO{
k|efjsf/L kdf sfof{Gjog ul/Psf] 5 . oL ;j}
k|of;xsf] kl/0ffd :jk xfd|f] /fh:j k|zf;g
;bfrf/o'Qm aGb} uPsf] 5 . cfd ;r]t gful/s,
s/bftf / /fh:j k|zf;g;+u ;DaGw /fVg] ljb]zL

;+3;+:yfxn] g]kfnsf] xfnsf] /fh:j k|zf;gnfO{

x]g{] b[li6sf]0f ljutsf] t'ngfdf ;sf/fTds aGb} uPsf]
cg'et" ug{ yflnPsf] 5 .
g]kfnsf] s'n ufx{:Yo pTkfbg;+usf] /fh:j
cg'kft cem}klg Go"g /x]sf] ;Gbe{df of] cg'kft
a9fpgsf nflu d+qfno;+u s] s:tf of]hgf /x]sf
5g\ <
cfheGbf !) jif{ cufl8 cfly{s aif{ @)%(^)
df s'n ufx{:Yo pTkfbg;+usf] /fh:j cg'kft !!=$
k|ltzt /x]sf]df % jif{ cufl8 cfly{s aif{ @)^$^%
df !#=@ k|ltzt k'us
] f] / cf=j= @)^*^( df
cfOk'Ubf of] cg'kft a9]/ !%=% k|ltzt k'us
] f] 5 .
ljutsf] t'ngfdf of] cg'kft j[l4 xFb' } uPsf] b]lvPsf]
ePtfklg g]kfn h:t} cGo ljs;f]Gd'v d'ns
' xsf]
t'ngfdf of] c+z cem}klg Go"g /x]sf] b]lvG5 . of]
cg'kftnfO{ qmdzM j[l4 ub}{ nfg'kg]{ r'gf}tL xfdL;+u
/x]sf] 5 . o;sf] nflu lgDg pkfox cjnDjg ub}{
/fh:jsf] of]ubfgnfO{ a9fpFb} n}hfg'kg]{ cj:yf
b]lvG5 M
s/sf gofF ;DefJo If]qxsf] klxrfg u/L
s/sf] bfo/f lj:tf/ ug]{ .
s/bftf lzIff Pj+ s/bftfsf] Joj;flos nfut
(Doing Business Cost) Go"gLs/0faf6 s/
;xeflutfsf] b/df j[l4 ug]{ .
k|efjsf/L s/ cg';Gwfgaf6 s/ ;xeflutfdf
j[l4 Nofpg] .
s/ aSof} t f c;' n Lsf] sfo{ n fO{ pRr
k|fyldstfdf /fvL s8fOsf ;fy sfof{Gjog ug]{ .
s/ k|zf;gdf sfo{/t hgzlQmsf] Ifdtf
clej[l4 ug]{ .
d"No clej[l4 s/nfO{ /fh:jsf] k|dv
' ;|ft] sf]
kdf :yflkt u/fpg of] s/ sfof{Gjogdf b]lvPsf
;d:ofxnfO{ Go"gLs/0f ub}{ nfg] .
d"No clej[l4 s/df ljBdfg s/5'6sf
k|fjwfgxnfO{ qmdzM x6fpFb} nfg] .
eG;f/ d"NofgnfO{ oyfy{k/s agfpg] .
xfnsf] /fh:j kl/rfngdf cfGtl/s /fh:j

xfdLn] lt<]sf] s< xfd|} ljsf;sf nflu, cfw'lgs < ;d[$ b]z lgdf{sf nflu M

www.ird.gov.np

cGtjf{tf{
ljefusf] of]ubfgnfO{ oxfFn] s;/L x]ge
{' Psf] 5 <
cfGtl/s /fh:j ljefun] d'Vo kdf cfos/,
d"No clej[l4 s/ / cGtMz'Nssf] k|zf;g ;~rfng
ug]{ ub{5 . o;sf] cltl/Qm lzIff ;]jf z'Ns / :jf:Yo
;]jf s/sf] k|zf;g klg oxL ljefun] ug]{ ub{5 .
d"No clej[l4 s/ / cGtMz'Nssf] k|zf;g cfGtl/s
/fh:j ljefun] ug]{ ePtfklg j:t' tyf ;]jf
k}7f/Lsf] cj:yfdf eG;f/ ljGb'df ;+sng x'g] d"No
clej[l4 s/ / cGtMz'Ns ;+sngsf] sfo{ eg] eG;f/
sfof{nox dfkm{t\ x'g] ub{5 . cfly{s aif{ @)^*^(
df ;+sng ePsf] s'n /fh:j ?= @ va{ $$ ca{ !$
s/f]8 *& nfvdWo] cfGtl/s /fh:j ljefuaf6 ?=
(* ca{ !@ s/f]8 @( nfv /fh:j ;+sng ePsf] 5
h'g s'n /fh:j c;'nLsf] $)=!( k|ltzt x'g
cfpF5 . o;/L /fh:j kl/rfngdf cfGtl/s /fh:j
ljefusf] dxTjk"0f{ of]ubfg /x]sf] b]lvG5 .
s"n /fh:jdf eG;f/sf] of]ubfg cem klg pRr
/x]sf] jt{dfg cj:yf / WTO sf] k|fjwfgsf sf/0f
eG;f/ b/ 36fpFb} nfg'kg]{ ;Gbe{df /fh:jsf] j}slNks
;|ft] sf] kdf dGqfnon] s] s:tf ljsNksf] tof/L
ul//x]sf] 5 <
ljutdf s'n /fh:jdf eG;f/sf] of]ubfg ;a}eGbf
pRr /xFb} cfPsf]df ljut s]xL jif{bl] v eG;f/sf]
of]ubfg qmdzM 36\b} uPsf] 5 . ut cf=j= @)^*^(
sf] /fh:j ;+sngsf] cj:yfnfO{ ljZn]if0f ubf{ s'n
/fh:jdf d"No clej[l4 s/sf] of]ubfg sl/j #) k|ltzt
;lxt klxnf] :yfgdf / cfos/sf] of]ubfg sl/j @!
k|ltzt ;lxt bf]>f] :yfgdf /x]sf] 5 eg] eG;f/
dxz'n t]>f] :yfgdf k'us
] f] 5, h;sf] of]ubfg sl/a
!* k|ltzt /x]sf] 5 . o; tYon] g]kfnsf] s/ k|0ffnL
cfGtl/s kdf ;Ifd x'bF } uPsf] b]lvG5 .

cfGtl/s /fh:j ljefu / GIZ RAS Project

;+oQ
' m

cfof]hgfdf

ljefu

cGtu{t

ug'{kg]{ st{Jo ePsf t/ btf{ x'g gcfPsf s/

bftfxnfO{ s/sf] bfo/fdf NofOg'kb{5 .
cfoftLt ;fdfgsf] eG;f/ d"Nof+sgnfO{
oyfy{k/s agfOg' h?/L 5 h;n] d"No clej[l4 s/
sfof{GjognfO{ ;xh agfpg]5 .
jhf/df d"=c=s/ lahs lng] lbg] Joj:yfnfO{
k|efjsf/L jgfpg h?/L 5 eg] oyfy{ d"Nodf lan
lahs hf/L x'g] jftfj/0f l;h{gf ug'{ klg TolQs}
h?/L x'g hfG5 . o;sf] nflu Psftkm{ hgr]gfd"ns
sfo{qmd ;~rfng ul/g' cfjZos 5 eg] csf]t{ km{
jhf/df Billing Enforcement sf] sfo{nfO{
klg k|efjsf/L kdf cufl8 a9fOg'kb{5 .
d"No clej[l4 s/df ljBdfg s/5'6sf] ;"rL
cToGt nfdf] x'bF } uPsfn] To;nfO{ qmdzM 36fpFb}
s]xL ;Lldt j:t'xdf dfq s/ 5'6sf] Joj:yf
ul/g'kb{5 .
xfn o", t]n, df]afOn nufotsf j:t'xdf
lbOFb} cfPsf] s/ lkmtf{ Joj:yfdf k'g/fjnf]sg u/L
Normal s/ lkmtf{ afx]ssf cGo s/ lkmtf{sf
k|fjwfgxnfO{ x6fOg' kb{5 .
VAT df a9\bf] qm]l86 ljj/0f 8/nfUbf]
;d:ofsf] kdf b]lvPsf] 5 . o;nfO{ ;dod} ;'wf/
ug{ g;s] ef]ln eofjx l:ylt l;h{gf x'g] k|foM lglZrt
b] l vPsfn] o:tf qm] l 86 ljj/0fxsf] ;dod}
Verification u/L c:jefljs qm]l86nfO{ x6fpFb}
hfg'kg]{ b]lvG5 .
s/ k/LIf0f / cg';Gwfgsf] sfo{nfO{ hf]lvddf
cfwfl/t / k|efjsf/L agfOg'kb{5 .
sf/f]jf/ u/]/ klg z"Go ljj/0f k]z ug]{ k|jl[ t
a9\b} uPsfn] o:tf] k|jl[ QnfO{ /f]Sg ahf/ cg'udg
Joj:yfnfO{ k|efjsf/L agfOg'kb{5 .

tflnd

ljljw tflndx? ;~rfng

sf]

o;/L s'n /fh:jdf eG;f/sf] of]ubfg qmdzM

36\b} uPsf] / WTO sf] k|fjwfg / g]kfnn] u/]sf]
k|lta4tfsf] sf/0faf6 cfufdL lbgdf cem} eG;f/sf]
of]ubfg 36\b} hfg] s'/fdf s'g} l4ljwf b]lvFbg} . ctM
eG;f/ dxz'nsf] j}slNks ;|ft] sf] jf/]df clxn]bl] v
g} ;f]Rg' h?/L eO;s]sf] 5 . o;sf] ljsNksf] kdf
ljBdfg\ cfos/, d"No clej[l4 s/ / cGtMz'Nsaf6}
k"lt{ x'g] u/L s/sf] bfo/f lj:tf/ ug'k{ g]{ cj:yf
b]lvG5 . k|:t't ;Gbe{df casf] xfd|f] k|of; k|ToIf
s/sf] of]ubfgnfO{ qmdzM j[l4 ub}{ hfg] / d"No clej[l4
s/nfO{ /fh:jsf] k|d'v ;|f]tsf] kdf :yflkt
u/fpg]tkm{ pGd'v x'gk' g]{ b]lvG5 . ;DklQ s/ klg
o;sf] Pp6f e/kbf]{ ljsNk x'g;Sg] b]lvG5 .
d"No clea[l4 s/nfO{ /fh:jsf] k|dv
' ;|ft] sf]
kdf cufl8 ;fl/Psf] ePtfklg cem}klg d"No
clej[l4 s/sf] k|dv
' ;|ft] k}7f/L /xFb} cfPsf] 5 ;fy}
of] s/sf] 5'6sf] ;"rL s|dzM a9\b} uPsf] b]lvG5 .
o; ;Gbe{df /fh:j c;'nLdf d"No clea[l4 s/sf]
of]ubfg a9fpg s] s:tf sbd rfNg'kg]{ b]Vg'xG' 5 <
lqjifL{o of]hgf -@)^&^*-@)^(&)_ n] d"No
clej[l4 s/nfO{ /fh:jsf] k|dv
' ;|ft] sf] kdf :yflkt
u/fpg] gLlt cjnDjg u/]sf] ePtfklg of] s/sf]
of]ubfg pNn]Vo kdf j[l4 x'g ;ls/x]sf] 5}g .
tyflk clxn] /fh:jsf ljleGg ;|ft] xdWo] d"No
clej[l4 s/sf] of]ubfg ;j}eGbf a9L /xg uPsf]
5 . s'n /fh:j c;'nLdf d"=c=s/sf] of]ubfg #)
k|ltzt /x]sf] 5 eg] s'n s/ /fh:jdf o;sf] of]ubfg
#% k|ltzt /x]sf] 5 . xfnsf] of] of]ubfg kof{Kt
5}g . /fh:j c;'nLdf d"No clej[l4 s/sf] of]ubfg
a9fpg M
d"No clej[l4 s/df btf{ eO{ s/ ;+sng

s/
a'n
' l] 6g
Tax Bulletin

sfo{/t

j}b]lzs tflnd tyf e|d0f

hgzlQmnfO{ s/ sfg"gsf] sfof{Gjog;DaGwL yk

;}4flGts Pj+ Jofjxfl/s !fg k|bfg u/L pgLx?sf]
sfo{Ifdtf clej[l$ ug{,] sfdk|lt yk pTk|l] /t ug{]
Pj+ ;]jf k|jfxdf yk k|efjsfl/tf Nofpg] p@]Zosf
;fy ;~rfng x'g] lgoldt tflnd sfo{qmdx?
cGtu{t o; cjlwdf d'Vo ?kdf tLgj^f sfo{qmdx?
;~rfng ePsf %g\ . ;f] qmddf cflZjg 15
b]lv 17 ;Dd cGtMz'Ns, 9 b]lv 11 ;Dd Nepal
Accounting Standard (NAS) / 7 b]lv 12 ;Dd
Basic Accounting ;DaGwL tflndx?

cfGtl/s

/fh:j ljefu tyf &"nf s/bftf sfof{no, xl/x/

ejgsf]

;efsIfdf

cGtMz' N s,

NAS

;DkGg
/

eP

;f]

qmddf

Basic Accounting

df

cfGtl/s /fh:j ljefu tyf dftxtsf pkTosf

leq tyf aflx/sf sfof{nox?df sfo{/t qmdzM
24, 28 / 27 hgf clws[tx?sf] ;xeflutf
/x]sf] lyof] . tLgj^} sfo{qmdx? Baker Tilly Dev
Associate Nepal n] ;~rfng u/]sf] lyof] .

11

cfGtl/s /fh:j ljefusf] hgzlQmnfO{

cGt/f{li6o :t/sf] s/;DaGwL cg'ej cfbfgk|bfg
u/fpg] tyf 1fg l;k lbnfpg] p2]Zon] o;
cjlwdf ljefusf dxflgb{z
] s >L 6+sdl0f zdf{,
pkdxflgb{z
] sx >L s[i0fk|;fb b]jsf]6f / >L
lji0f'k;
| fb g]kfn, lgb{z
] s >L gf/fo0fk|;fb ;'jb] L,
zfvf clws[t >L xl/ZrGb| 9sfn / s]ldi6 >L
O{Zj/k|;fb sf]O/fnf ljleGg b]zxdf ;~rfng
ePsf s/ ;DaGwL tflnd tyf cWoog
e|d0fxdf ;xefuL x'ge
' Psf] 5 .
dxflgb{z
] s >L zdf{ dn]lzofsf] SjfnfnfDk'/
df ;]K6]Da/ sf] $ / % tfl/vdf ;DkGg ePsf]
Asian Tax Authority Symposium df

;xefuL x'ge
' of] eg] pkdxflgb{z
] s >L b]jsf]6fn]
s[lif ljsf; a}s
+ sf] ;~rfns ;ldltsf] ;b:osf]
x}l;otdf Oh/fonsf] b'Ox{ Kt] cjnf]sg e|d0f
ug{e
' of] . To;}u/L USAID sf] ;xof]udf
pkdxflgb{z
] s >L g]kfn tyf zfvf clws[t >L
9sfn ;+oQ
' m /fHo cd]l/sfsf] P6nfG6fl:yt
hlh{of :6]6 ljZjljBfnon] cu:6 ^ b]lv !&
;Dd ;~rfng u/]sf] /fh:j k|If]k0f;DaGwL
b'Ox{ Kt] tflnd sfo{qmddf ;xefuL x'ge
' of] .
cGt/f{li6o tflnds} qmddf OECD sf] ;xof]udf
oxL ;]K6]Da/ !& b]lv @@ ;Dd blIf0f sf]l/ofdf
;~rflnt Auditing of Small and
Medium Enterprises ljifos tflnddf
lgb{z
] s >L ;'jb] L / s]ldi6 >L sf]O/fnf ;xefuL
x'ge
' of] .

s< ltg'{ sfg"gL st{Jo dfq xf]Og, ;Ddfg kfpg] cj;< klg xf] M

jif{ !, c\s #, @)^( cflZjgsflt{s Vol 1, Issue 3, October 2012

sfof{no ljz]if

cfGtl/s /fh:j sfof{no sf&df*f},+ If]q g+= 1

ljZjf; lnOPsf] % .
2=/fh:j ;+sng tyf jflif{s sfo{ut nIo
xfl;n ug{sf nflu sfof{non] s/bftf ;]jf /
sfg"gsf] kl/kfngf u/fpg] (Taxpayer Service and
Enforcement)
Strategies)

b'O{ lsl;dsf] /)fgLlt ( Two Range

cjnDag

ug]%
{

s/bftf

;]jfnfO{

k|efsf/L jgfpg sfof{non] b]xfosf sfo{gLltx?sf]

sfof{Gjog ug]%
{ M

/fdz/)f k'*f;}gL, k|dv

' s/ k|zf;s

rfn' cfly{s jif{ 206970 sf] efb|;Dd o;

sfof{nosf] nflu /fh:j ;+sngsf] nIo ? 1 ca{
11 s/f]* 19 nfv 14 xhf/ tf]lsPsf]df oyfy{df
?= 1 ca{ 27 s/f]* 49 nfv 40 xhf/ ;+sng
ePsf] % . 2069 efb|;Dd nIosf] 115 k|ltzt
/fh:j ;+sng ePsf] % h'g /sd ut cf=j=
2068069 sf] ;f]xL cjlwsf] t'ngfdf sl/j 17
k|ltztn] j[l$ ePsf] xf] .
o; sfof{no cGtu{t /x]sf s/bftf ;]jf
sfof{nox? rfjlxn, aQL;k'tnL, sf]^Z
] j/, jfg]Zj/
/ k'tnL;*saf^ /fh:j ;+sng Pj+ ;]jf;DaGwL
sfo{x? eO/x]sf %g\ . o; sfof{non] kfrj^} ;]jf
eO/x]sf]

/fh:j

;+sng

sfo{sf]

;dGjo, dfu{lgb]z
{ g, cg'udg, lgoGq)f tyf ;xof]uLsf]
e"ldsf lgjf{x ul//x]sf] % .
cfos/, d"No clej[l$ s/, cGtMz'Ns, lzIff
;]jf z'Ns, :j:Yo ;]jf s/, #/ jxfn

s/, Aofh

s/

s/bftfsf]

cflbsf]

aSof}tf

c;'nL

ug]{,

aSof}tf;DjGwL lx;fa ldnfg ug],{ gof s/bftfnfO{

s/sf] bfo/fdf NofO{ btf{ ug],{

s/bftf lzIff

sfo{qmd ;+rfng ug],{ s/bftfsf] s/ ljj/)f k|fKt

ug],{ cGtMz'Ns nfUg] j:t'sf] sf/f]jf/ ug{ Ohfht
lbg], To:tf] Ohfhtsf]

gjLs/)f ug],{ ahf/

cg'udg ug]{ h:tf s/bftf ;]jf / s/ ;+sng

sfo{ ; + u

;DalGwt

sfo{ u t

lqmofsnfkx?

(Functional Activities) s/bftf ;]jf sfof{nox?af^

;Dkfbg eO/x]sf %g\ . s/

n]vf k/LIf)f tyf

cg';Gwfg / sfg"gL sf/jfxLaf^ aSof}tf c;'nL;DjGwL

sfo{ut

lqmofsnfkx?

;f]em}

cfGtl/s

/fh:j

sfof{noaf^ ;Dkfbg eO/x]sf%g\ . sfo{ut nIo

(Functional Target) tkm{ rfn' cf=j=sf] klxnf] b'O{
dlxgfsf] k|ult pT;fxhgs % . tf]lsPsf nIox?
xfl;n ePsf %g\ .
rfn" cf=j= sf] k")f{ ah]^ xfn;Dd gcfPsf]
sf/)f cfly{s jif{el/sf] /fh:j nIo k|fKt ePsf]
%}g . clxn] klxnf] rf/ dlxgfsf] dfq nIo k|fKt
ePsf] % . afsL b'O{ dlxgfsf] /fh:j nIo xfl;n
ug{ of] sfof{no / cGtu{tsf kfrj^} ;]jf sfof{nox?
k|lta$ %g\ . sfo{ut nIotkm{ eg] jif{el/s} nIo
lgwf{/)f eO;s]sf] % . cfGtl/s

/fh:j ljefuaf^

tf]lsPsf] of] cfly{s jif{sf] sfo{ut nIo xfl;n ug{

;a} s/bftf ;]jf sfof{nox? b[(tfk"js
{ lqmofzLn
/lx/x]sf %g\ . jif{el/sf] nIo xfl;n ug{ ;lsg]

12

s/bftfn] dfu]sf] h:tf] s/bftf lzIff k|bfg

s/ ;DaGwL sfg"gL / k|lqmofut ljifox?df

ug]{ .

hfgsf/L lbg k|rf/d"ns sfo{qmd ;+rfng ug]{ .

s/bftfsf] sf/f]jf/ :yndf g} k'u]/

1= /fh:j nIo / ;+sngsf] cj:yf

sfof{nox?jf^

hfgsf/L pknAw u/fpg] .

s/bftfsf] u'gf;f] ;'g/]

;fdfwfgsf] kxn ug]{ .

s/bftfnfO{ pgLx?sf]

tTsfn

;d:of

st{ J o

tyf

clwsf/sf] af]w u/fpg] .

s/bftfnfO{ ljgf emGem^ t'?Gt ;]jf k|bfg
ug]{ .

s/bftfnfO{ s/;DaGwL sfg"gsf] kl/kfngf

ug{ pTk|l] /t ug]{ .
k|lqmofut ;/nLs/)fdf hf]* lbg] / o;sf
nflu ljefunfO{ ;'emfj lbg] .
s/bftf ;]jf sfof{no / cfGtl/s /fh:j
sfof{nosfaLrdf ;dGjo u/]/ s/bftfsf ;d:of
;dfwfg ug]{ .
3= lgoldt s/ ;+sngdf yk k|efjsfl/tf
Nofpg b]xfPsf lqmofsnfkdf hf]* lbOg]%M

;Defljt s/bftfx?sf] ;"rL tof/ ug]{ .

s/bftfn] k]z ug]{ cfos/ tyf d"No clej[l$
s/sf] ljj/)fsf] ;+Vof a(fO{ Non- filer #^fpg] .
cfo ljj/)f tyf d"No clej[l$ s/
ljj/)fsf] cg'udg ug]{ .
ljj/)f / s/ e'QmfgLsf] t'ngfTds cWoog
ug]{ .
;|ft] df s/ sLsf ljj/)f k|flKt / e'QmfgLsf]
lgoldt cg'udg ug]{ .
s/bftfnfO{ :j+os/ lgwf{/)f / ;|ft] df s/
sL /sd bflvnf ug{ lg/Gt/ ;Dks{df /xL
pTk|l] /t ug]{ .
#/ axfn s/sf] ;"rgf ;+sng u/L c;'nLnfO{
tLj|tf lbg] .
4= ;Defljt s/bftfnfO{ btf{ u/fO{ s/sf]
bfo/f lj:tf/ ug{ lgDg sfo{x? cufl* a(fOg]%M

;Defljt s/bftfsf] ;e{] u/]/ ;"rL tof/

ug]{ .

ahf/ cg'udg u/L sf/f]jf/

JolQmx?sf] ljj/)f ;+sng ug]{ .

ul//x]sf

s/df btf{ x'g ;DalGwt ;a}nfO{ pTk|l] /t

sdz{ / ljleGg j:t'ut ;+#x?;u ;dGjo /

;xsfo{ u/L ;Defljt ;a}nfO{ s/sf] bfo/fdf
Nofpg] .
5= aSof}tf s/ c;'nLnfO{ k|efjsf/L agfpg
b]xfosf sfo{gLltx? cjnDjg ul/g]%M
aSof}tf /fVg] s/bftfsf] ;"rL tof/ ug]{ .

klxnf] r/)fdf s/bftfnfO{ ^]lnkmf]g u/]/,

s/ ;+sng e|d)f u/]/, sfof{nodf af]nfP/ jf
;fdfGo kqaf^ aSof}tf e'QmfgL ug{ cg'/f]w ug]{ .
bf];f| ] r/)fdf cfo s/ tyf d"No clej[l$

s/ sfg"gsf Joj:yfx? pNn]v u/]/ s/bftfnfO{

s/ e'QmfgL ug{ hfgsf/L u/fpg] . d"=c=s/ P]g,
2052 adf]lhd ljleGg sfg"gL sf/jfxL u/L c;'n
pk/ ug]{ . h:t}M

a+s} vftf /f]Ssf /fvL df}Hbft /sdaf^

e'QmfgL u/L lbg a+s
} nfO{ kq n]Vg] .

;DklQ /f]Ssf /fVg] .

s/bftfn] e'QmfgL kfpg'kg]{ lgsfodf kqfrf/

u/L e'QmfgL /f]Ssf /fVg] jf To:tf] /sdaf^ s/

e'QmfgL ug{ n]Vg] .
s/bftfsf] cfoft lgof{t /f]Ssf ug{ eG;f/
sfof{nox?nfO{ kq n]Vg] .
s/bftfsf] sf/f]jf/ lgnDag jf /f]Ssf
ug]{ .
/f]Ssf ;DklQ lnnfd laqmL ug]{ .
ut cf=j=df gSsnL tyf em'&f d"=c=s/
lahssf] %fglagdf k/L s/ lgwf{/)f ul/Psf
s/bftfaf^ c;'n ug{ ljz]if Wofg lbg] .
6= s/ n]vf k/LIf)f tyf cg';Gwfgsf] dfWodaf^
s/;DaGwL sfg"gsf] kfngf u/fpg / s/ r'xfj^
tyf %nL lgoGq)f ug{ b]xfosf sfo{x? ;Dkfbg
ul/g]%M

ljefu / o; sfof{noaf^ ljut jif{x?df

%gf}^ u/L k/LIf)f ug{ afsL /x]sf s/bftfx?sf]
s/ k/LIf)f ;DkGg ug{] .
/fh:j hf]lvdsf] cfwf/df s/ k/LIf)fsf
nflu s/bftfsf] %gf}^ ug{] .
ut cf=j=df Mismatch sf] cfwf/df
%gf}^ ePsf *]= 1 ljj/)fsf] cg';Gwfg ;DkGg
ug{] .
cy{ dGqfno, cfGtl/s /fh:j ljefu /
cGo lgsfox?af^ %fglag tyf cg';Gwfgsf] nflu
cfPsf s/bftfsf] cg';Gwfg ug{] .
ut cf=j= df cg';Gwfgsf] k|lqmof ;'? eO{
;DkGg gePsf s/bftfsf] cg';Gwfg ;DkGg ug{] .
sfof{non] cfg} ;"rgf / tYofsf] ljZn]if)fsf]
cfwf/df s/bftf %gf}^ u/L cg';Gwfg ug{] .
ahf/ cg'udg tyf Billing Enforcement
sf] sfo{nfO{ ;zQm (+udf cufl* a(fpg] .
dfly pNn]v ul/Psf sfo{x? ;DkGg u/L rfn'

ug]{ .

cf=j=sf] /fh:j ;+sng / sfo{ut nIo xfl;n ug{

c^]/ ug{] s/bftfnfO{ sfg"g adf]lhd cfos/

tyf d"No clej[l$ s/df btf{ ug]{ .

cfGtl/s /fh:j sfof{no / s/bftf ;]jf sfof{nox?df

;lsg]df of] sfof{no k")f{ ljZj:t % . o;sf nflu

/x]sf hgzlQm, ;"rgf k|ljlw / ef}lts ;fwgsf]

cfos/df dfq btf{ eO{ sf/f]jf/ u/]sf s/

bftfsf] sf/f]jf/sf] cg'udg u/L = 20 nfv eGbf
a(Lsf] sf/f]jf/ ug]{ s/bftfnfO{ d"No clej[l$ s/df
btf{ ug]{ .
pBf]u jfl)fHo dxf;+#, g]kfn r]Da/ ckm

clwstd pkof]u ul/g]% ;fy} s/bftfx?af^ klg

ljutsf jif{x?df em}+ ;xof]u k'Ug] ck]Iff ul/Psf]
% . ;fy} sd{rf/Lx?sf] cfr/)f, Jojxf/ / bIftfdf
;d]t yk ;'wf/ ul/g] k|lta4tf JoQm ub{%f}+ .

s< ;DaGwL bfloTjx? ;dodf g} k"<

" f u<L :jfwLg cy{tGq lgdf{)f ug{ dbt

u/f}F+

www.ird.gov.np

sfo{ut k|ult

s/
a'n
' l] 6g
Tax Bulletin

sfo{ut nIo k|ult ;Gtf]ifhgs

cfGtl/s /fh:j ljefu cGtu{tsf cfGtl/s /fh:j sfof{noxsf]
cf= j= @)^(&) sf] efb| dlxgf;Ddsf] /fh:j c;'nL ;Gtf]ifhgs /x]sf]
5 . ljefu cGtu{tsf hDdf @# j6f cfGtl/s /fh:j sfof{nox dWo] !(
j6f sfof{nox o; cjlwsf] nflu tf]lsPsf] nIoeGbf a9L /fh:j
;+sng ug{ ;kmn ePsf 5g\ . h;dWo] cfGtl/s /fh:j sfof{nox
nxfg, nlntk'/, eQmk'/ / x]6f}8+ fsf] /fh:j c;'nL nIosf] !@) k|ltzt
eGbf a9L /x]sf] 5 eg] cfGtl/s /fh:j sfof{nox sf7df8f+} If]q g+= !,
wgu9L / sf7df8f}+ If]q g+=@ sf] c;'nL nIosf] !!) k|ltzt eGbf a9L
/x]sf] 5 . cfGtl/s /fh:j sfof{noxsf] ;du| sfo{ut nIo k|ultnfO{
x]bf{, @# j6f sfof{nox dWo] & j6f sfof{nox ;du| nIosf] (%
k|ltzt eGbf a9L k|ult u/L A++ df Grading x'g ;kmn ePsf 5g\ .
To;}u/L *% k|ltzt eGbf a9L k|ult ug{] ^ j6f sfof{nox A+ df, &%
k|ltzt eGbf a9L k|ult ug{] $ j6f sfof{nox A df, %) k|ltzt eGbf
a9L k|ult ug{] % j6f sfof{nox C df, %) k|ltzt eGbf 36L k|ult ug{]
Pp6f sfof{no D df Grading ePsf 5g\ . sf7df8f+} pkTosfsf s/
bftf ;]jf sfof{noxtkm{ * j6f sfof{nox A++ df, $ j6f
sfof{nox A+ df / Pp6f sfof{no D df Grading ePsf 5g\ .

ljefuLo dfldnf

dfl;s sd{rf/L a}7s ;DkGg

cfGtl/s /fh:j ljefudf cflZjg dlxgfsf]
sd{rf/L a}7s dxflgb]{zs >L 6+sdl0f zdf{sf]
cWoIftfdf oxL cflZjg ! ut] ;DkGg eof] . ;f]
a}7sdf lgDgfg';f/sf ljifox?df 5nkmn ul/of]M
!_ efb| dlxgfdf nIo cg';f/ /fh:j ;+sng
ePtfklg >fj0f dlxgfsf] h:tf]] pT;fxhgs j[l4
gx'gs
' f sf/0fxsf af/]df laZn]if0f ug]{ .
@_ ljefun] ug{] cg'udgsf] sfo{nfO{ s]jn
cg'udg zfvfsf] sfo{ dfq agfpg] geO{ ;Da4
cGo zfvfxn] ;d]t cf-cfgf] sfo{;u+ ;DjlGwt
ljifoxdf sfo{qmd agfO{ cg'udg ug{] .
#_ cfufdL dfu{ ! ut] /fli6o s/ lbj; dgfpg]
;DaGwdf gLlt ljZn]if0f zfvfn] cljnDa u[xsfo{
ug]{ .
$_ sd{rf/Lx?nfO{ s/ k|0ffnLsf ljifoxdf
cBfjlws agfpg ;3g kdf tflnd tyf uf]i7Lsf

13

sfo{ q mdx cfof] h gf ug] { . o:tf tflnd

sfo{qmdxdf cfjZos k/] cGt/f{li6o lj1xnfO{
;d]t cfdGq0f ug]{ . tflnd tyf uf]i7Lx ;~rfng
ubf{ sfof{nosf] sfddf afwf gk/f];\ eGgsf nflu
sfof{no ;do afx]ssf] ;donfO{ ;d]t ;b'kof]u
ug]{ .
%_ ljz] i f sfdsf] nflu :yfkgf ePsf
Functional Unit xnfO{ yk lqmofzLn
agfpg] .
^_ ljefu;+u ;DalGwt sd{rf/Lxn] cfGtl/
s sfo{ k|0ffnL;+u ;DalGwt ljifoxsf] ;"rgf
;Dk|i] f0f ubf{ k|rlnt sfg"gsf] cwLgdf /xL ;+u7gsf]
5ljnfO{ kg{ ;Sg] c;/nfO{ ;d]t ljrf/ u/L dfq
ug]{ .
&_ ;a} sd{rf/Lx?n] sfdsf/jfxLdf Psktf
/ kf/blz{tf Pj+ ;bfrf/df /xL sfo{;Dkfbg ug]{ .

sd{rf/L ;?jf
tyf kb:yfkg
g]kfn ;/sf/sf] lg0f{o adf]lhd o;
ljefusf ;x;lrj, ;"rgf k|ljlw lj1 >L
slknb]j >]i7 jftfj/0f, lj1fg tyf k|ljlw
dGqfno jf cGtu{tsf] kbdf ;?jf x'ge
' of] eg]
;f] kbdf o;} ljefudf ;"rgf k|ljlw lgb{z
] s
kbdf sfo{/t /xL g]kfn ;/sf/sf] @)^($!@
sf] lg0f{o adf]lhd ;x;lrj, ;"rgf k|ljlw
lj1df kbf]Gglt x'ge
' Psf >L jL/]Gb|sd
' f/ ld>sf]
kb:yfkg ePsf] 5 . o;}u/L cfGtl/s /fh:j
ljefusf] ldlt @)^($!^ sf] lg0f{ocg';f/
ljefu cGtu{tsf ljleGg sd{rf/Lxsf] ;?jf
tyf kb:yfkg ePsf] 5 . h;cg';f/ # hgf
zfvf clws[txsf] kb:yfkg, ^ hgf s/
clws[txsf] ;?jf, @ hgf gfoj ;'Aaf, ! hgf
vl/bf/ / @ hgf x=;=r=sf] ljefu tyf
cGtu{tsf sfof{noxdf ;?jf ul/Psf] 5 .

s< ;DaGwL bfloTjx? ;dodf g} k"<

" f u<L ;r]t gful<ssf] kl<ro lbcf}_ M

jif{ !, c\s #, @)^( cflZjgsflt{s Vol 1, Issue 3, October 2012

If]qLo ultljlw

lhNnf lhNnfdf km}lnof],

s/ hfu/0fsf] nx/
sfof{no lg/LIf)f tyf cg'udg

dfggLo cy{dGqL >L jif{dfg k'gn] @)^( ;fn

cflZjg $ ut] cfGtl/s /fh:j sfof{no, hgsk'/sf]
:ynut lg/LIf0f ug'e
{ Psf] 5 . lg/LIf0fsf qmddf
dfggLo cy{dGqLn] s/bftfxnfO{ ;]jf k|jfx ubf{
;] j fsf] cg' e " l t x' g ] u /L kl/0ffdd' v L agfpg
sd{rf/Lx?nfO{ lgb]z
{ g lbg'eof] . ;f] cj;/df k|dv
'
s/ clws[t >L /d]z cof{nn] sfof{non] ;Dkfbg
u/]sf d'Vo sfd, ;d:of Pj+ r'gf}TfLxsf af/]df
dfggLo cy{dGqLHo"nfO{ cjut u/fpg'ePsf] lyof] .
To;}u/L 2069 cflZjg 16 ut] cy{ ;lrj >L
s[i)fxl/ afsf]^faf^ cf=/f=sf= lj/f^gu/sf]
lg/LIf)f e| d )f ePsf] % . ;f] qmddf
sd{rf/Lx?nfO{ lgb{z
] g lbg'xb+ ' } cy{;lrj >L af:sf]^fn]
cfgf] sd{If]qsf] d'Vo d'Vo sfdsf] klxrfg ub}{
s/k|zf;gn] gjLg ;f]r /fv]/ cu|;/ /xg cfu|x
ug{e
' of] . sfo{qmddf sfof{no k|dv
'
>L bL#{/fh
d}gfnLf/f sfof{nosf] ut cf=j= tyf o; cf=j=sf]
xfn;Ddsf] sfo{ k|ult tyf cfufdL lbgdf ;`rfng

Pj+ Enforcement to Service sf] ;f Education

& Service to Enforcement sf] kl/jlt{ t
cjwf/)ffnfO{ cfTd;ft\ ug{ s/ k|zf;gnfO{ lgb{z
] g
lbg'eof] .
;f] cj;/df cfGtl/s /fh:j sfof{no,
lj/f^gu/sftkm{af^ sfof{no k|dv
'
>L bL#{/fh
d}gfnLn] sfo{kq k|:t't ug's
{ f ;fy} sfof{nof/f
o; cf=j=df ;Dkflbt sfo{x?sf] hfgsf/L
u/fpg'eof] .
;xefuLsf tkm{af^ ICAN sf s]Gb|Lo ;b:o
>L df]xg ;'j]bLn] Mismatched Data ;DaGwL
ljifonfO{ km%\of}^
{ ug{ laz]if sfo{qmd Nofpg'kg]{
;'emfj lbg'eof] . g]kfn pBf]u afl)fHo dxf;+#sf
s]Gb|Lo ;b:o Pj+ /fh:j ;ldltsf ;efklt >L
hubLz /f&Ln] s/bftfx?nfO{ s/ ;"rgf k|ljlwnfO{
cem} r':t tyf ;Ifd agfOg'kg]{ ;'emfj lbg'eof] .
;f] sfo{qmdnfO{ pBf]u ;+u&g df]/~sf pkfWoIf
>L lzjz+s/ cu|jfn, df]/~ Aofkf/ ;+#sf pkfWoIf
>L kjg zf/bf nufot HISSAN, PABSON,
N-PABSON sf k|ltlglwx?n] ;d]t ;Daf]wg u/]sf
lyP .

x' g ] ;`rfng /)fgLltsf ;DaGwdf ;+ l IfKt

hfgsf/L u/fpg'ePsf] lyof] .
k"jf{`rn If]qsf cfGtl/s /fh:j sfof{nox?sf]
e|d)fsf] s|ddf cfGtl/s /fh:j ljefusf dxflgb]z
{ s
>L ^+sdl)f zdf{n] ldlt 2069 cflZjg 13 b]lv
15 ;Dd cfGtl/s /fh:j sfof{nox? eb|k/
' ,
w/fg / lj/f^gu/sf]
lg/LIf)f ug'e
{ of] . ;f]
cj;/df dxflgb]z
{ s >L zdf{n] pQm sfof{nox?sf
;a} zfvfx?sf] lg/LIf)f u/L zfvfut sfd
sf/jfxLsf af/]df hfgsf/L lng'ePsf] lyof] .
;f]xL cjlwdf dxflgb]z
{ s >L zdf{n] s/bftf ;]jf
sfof{no O{^x/Lsf] ;d]t lg/LIf)f ug'{ePsf]
lyof] .
cfGtl/s /fh:j sfof{no, lj/f^gu/
cfGtl/s /fh:j sfof{no, lj/f^gu/sf] ;efxndf
ldlt 2069.06.15 ut] cfGtl/s /fh:j ljefusf
dxflgb]z
{ s >L ^+sdl)f zdf{sf] k|dv
'
cfltYodf
s/bftf, s/ k|zf;g Pj+ /fh:j If]q;+u ;DalGwt
AolQmx?aLr s/bftf lzIff tyf ;r]tgf ;DaGwL
cGt/lqmof sfo{qmd ;DkGg ul/of] .
To; cj;/df dxflgb]z
{ s >L zdf{n] kl/jlt{t
kl/k|I] o cg'k g} s/ k|zf;gsf] ;+/rgf Pj+
s/sf If]qx? tyf bfo/fdf ;d]t kl/jt{g xb
+' }
uPsf] atfpg'e
' of] . pxfn] s/ k|zf;gn] Right
Taxation sf] cjwf/)ff cg'?k sfo{ ;Dkfbg ug{

14

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

cfGtl/s /fh:j sfof{no w/fgsf] cfof]hgfdf
ldlt 2069 cflZjg 14 ut] s/ k|zf;g /
s/bftfaLrsf] ;xsfo{ / ;dGjo ljifos 1 lbg]
cGt/lqmof sfo{qmd ;DkGg ePsf] % . pBf]u
afl)fHo ;+# w/fgsf] ;ef xndf ;`rflnt pQm
sfo{qmd cfGtl/s /fh:j ljefusf dxflgb]z
{ s
>L ^+sdl)f zdf{sf] k|dv
'
cfltYo / cfGtl/s
/fh:j sfof{no w/fgsf k|dv
'
s/ clws[t >L
t'n;L/fd ;](fO{s
+ f] ;efkltTjdf ;DkGg ePsf]
lyof] . sfo{qmddf sfof{nosf]tkm{af^ s/ clws[t
>L /fhs'df/ vltj*Fn] casf] s/ k|zf;gsf]
s/bftf;+usf] ;DaGw / To;n] s/ k|)ffnLdf kg]{
;sf/fTds k|efjsf] rrf{ ;d]l^Psf] sfo{kq k|:t't
ug'e
{ Psf] lyof] . sfo{kq pk/ pBf]u afl)fHo ;+#
;'g;/Lsf sfo{;ldlt ;b:o >L s[i)fs'df/ cu|jfnn]
l^Kk)fL ug'e
{ Psf] lyof] .
To; cj;/df dxflgb] { z s >L zdf{ n ]
s/bftfx?n] c;n s/bftfsf] e"ldsf lgjf{x
u/L s/ sfg"gsf] kl/kfngf ug]{ / u/fpg]
sfo{df ;+nUg /xg'kg]{ wf/)ff /fVg'ePsf] lyof] .
sfo{qmddf cfGtl/s /fh:j sfof{no lj/f^gu/sf
k|dv
'
s/ clws[t >L bL#{/fh d}gfnL / /fh:j

cg';Gwfg k"jf{`rn If]qLo OsfO{ sfof{nosf k|dv

'
cg';Gwfg clws[t >L of]ugfy kf}*n
]
;d]tn]
cfgf] dGtJo AoQm ug'e
{ Psf] lyof] .
cfGtl/s /fh:j sfof{no, eb|k'/
cfGtl/s /fh:j sfof{no, eb|k/
' sf] cfof]hgfdf
oxL 2069 ;fn cflZjg 13 ut] emfkf lhNnfsf]
ljtf{df]*df cGt/lqmof sfo{qmd ;DkGg eof] .
cfGtl/s /fh:j ljefusf dxflgb{z
] s >L ^+sdl)f
zdf{sf] k|dv
' cfltYodf ;`rflnt pQm sfo{qmddf
emfkf lhNnfsf pBf] u L, Joj;foL, Jofkf/L,
n]vfk/LIf)f Joj;foL, kqsf/nufot s/La Ps
;o hgfsf] pkl:ylt /x]sf] lyof] . cfGtl/s
/fh:j sfof{no, eb|k/
' sf lgldQ k|dv
' s/ clws[t
>L dfwjk|;fb kf]v/]nsf] ;efkltTjdf ;`rflnt
pQm sfo{qmddf emfkf pBf]u afl)fHo ;+#sf
cWoIf >L pd]z *fnldof, k"j{ cWoIf /fh]Gb|
l#ld/], d]rL pBf]u afl)fHo ;+#sf cWoIf >L
ljho *fnldof, emfkf pBf]u afl)fHo ;+#, latf{df]*
zfvfsf cWoIf >L an/fd sfsL{n] To; If]qdf
Joj;foLx?n] ef]Ug' k/]sf ;d:ofx? /fVb}
lg/fs/)fsf nflu dxflgb{z
] s ;dIf cg'/f]w ug{e
' Psf]
lyof] .
cfGtl/s /fh:j sfof{no, a'^jn

cfGtl/s /fh:j sfof{no a'6ann] cfgf] If]qdf

s/sf] bfo/f lj:tf/ u/L ;xh / ;/n tl/sfn] cf=j=
)^(&) ;Ddsf] cfo ljj/0f / ;f] adf]lhdsf] s/
c;'n ug{ ljleGg 3'DtL 6f]nL kl/rfng u/]sf] 5 .
sfof{nosf] sfo{If]q cGt{ut kg]{ u'NdL lhNnfsf
s/bftfxsf] nflu efb| @& / @* ut] pBf]u jfl0fHo
;+3 tD3f;sf] ;efxndf / l/8L jhf/df 6f]nL
kl/rfg ul/Psf] lyof] . pQm 6f]nLn] sl/a ( ;o &^
s/bftfsf] cfo ljj/0f / ;f] adf]lhdsf] s/ ?=
!@,*@,!$( c;'n u/]sf] lyof] eg] efb|
#! ut] pBf]u jfl0fHo ;+3 gjnk/f;L;+u
;DfGjo u/L sl/j ! ;o %) s/bftfsf]
cfo ljj/0f / ;f] adf]lhdsf] s/ c;'n
u/]sf] lyof] . sfof{non] PsLs[t ahf/
cg'udg, s/bftf r]tgf ;j]I{ f0f, 3/axfn
s/ ;j]{If0f / s/bftf lzIff dfkm{t\ s/
bftfnfO{ s/ ltg{ pTk|l] /t ug{ ljleGg ldltdf
lgDgfg';
' f/sf sfo{qmdx ;~rfng u/]sf]

s< r'Qmf ug'{ eg]sf] cfonfO{ j}w agfpg] pkfo klg xf] M

www.ird.gov.np

If]qLo ultljlw
5.
sfof{non] cf=j=)^(&) sf] klxnf] @ dlxgfdf
u/]sf d'Vo sfo{x?M
cGtMz'Ns k|zf;gnfO{ ljB'tLo dfWoddf
cfa4 ug{ sfof{no cGt{utsf ;a} dlb/f pTkfbg
ug] { l8li6n/LxnfO{ ! lbg] tflnd ;~rfng
ul/Psf] .
efb| !),!&,@$ / @( ut] s/bftfsf] sf/f]jf/
:ynsf] cg'udg ul/Psf] .
efb| !% ut] a'6ansf] 6"flkms rf]sdf 3/
axfn ;j]I{ f0f sfo{ ;DkGg .
efb| !* ut] g]kfn ;'grfFbL Joj;foL ;+3
pkzfvf a'6andf ! lbg] cfos/ ;DjGwL tflnd
;~rfng .
efb| @* ut] pBf]u jfl0fHo ;+3 tD3f;sf]
;efxndf s/bftf;+u s/ ;DjGwL cGt/lqmof sfo{qmd
;~rfng .
;fy} s/bftf lzIffdfkm{t\ s/bftfnfO{ hfgsf/
agfpg :yfgLo ;~rf/ dfWoddfkm{t\ lj1fkg, cfly{s
;dfrf/, sfof{nosf] k|ulth:tf s'/fx lg/Gt/
k| ; f/0f ul/Psf] tyf j:t' u t ;+ 3 ;+ : yfx;+ u
lg/Gt/ cf}krfl/s Pj+ cgf}krfl/s 5nkmn ug{]
sfo{nfO{ pRr dxTj lbPsf] 5 . d"=c=s/tkm{ lahs
lng] lbg] sfo{, Go"g lahsLs/0f, :jf:Yo / lzIff
;]jf s/nfO{ s/sf] bfo/fdf Nofpg], cGtMz'Nstkm{
cj}w dlb/f lgoGq0f ug]{ h:tf sfo{x sfof{nosf
k|fyldstf leq k/]sf 5g\ .
s/bftf ;]jf sfof{no, afnfh'
s/bftf ;]jf sfof{no, afnfh', sf7df8f}n
+ ] lgoldt
kdf ;~rfng u/]sf] s/bftf lzIff Pj+ ahf/
cg'udg sfo{qmd cGtu{t g'jfsf]6 lhNnfsf] ljb'/
gu/kflnsfdf /x]sf Aofj;foLxsf aLr efb| @@,
@# / @$ ut] s/bftf lzIff tyf PsLs[t ahf/
cg'udg;DaGwL sfo{x ;DkGg u/]sf] 5 .
s/ clws[tx >L /fds'df/ >]i7 / >L ofdaxfb'/
/fgfsf] ;xeflutf /x]sf] pQm sfo{qmdxdf ! ;o
$^ hgf Aofj;foLxsf] ;xeflutf /x]sf] lyof] .
;f]xL cj;/df s/bftfxaf6 :ynut kdf cfo
ljj/0f a'g], :yfoL n]vf g+= (PAN) k|bfg ug{,]
d"No clej[l4 s/df btf{ x'gk' g]{ sf/f]jf/ /x]sf t/
cfos/df dfq btf{ ePsf s/bftfnfO{ d"No clej[l4
s/df btf{ u/fpg] nufot :ynut kdf ljj/0f
PDCR ug] { h:tf ;] j fx? ;d] t :yfgLo
Jofj;foLx?nfO{ k|bfg ul/Psf] lyof] .
o:t} ;f]xL sfo{qmd cGtu{t efb| @@ / @# ut]
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clws[tx? >L >]i7 / >L /fgfn] ;+oQ
' m kdf sfo{kq
k|:t't ug'e
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pBf]u jfl0fHo ;+3sf cWoIf >L z/0f pT;'s ;fksf]6f
nufotsf :yfgLo Aofj;foL tyf a'l4hLjLxn] s/
k|zf;g tyf Joj;foLaLr g / df;'sf] h:tf] ;DaGw
/xg] xF'bf Pscsf{df JofKt /x]sf] cljZjf;sf]
jftfj/0fsf] cGTo ug{ o:tf sfo{qmdx k|efjsf/L
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;f] cj;/df cfos/, d"=c=s/ btf{, ;"tL{hGo Pj+

15

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pBf]u jfl)fHo ;+# wflb~sf cWoIf >L k|eft
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] Lsf] ;efkltTjdf ePsf] wflb~a];Lsf]
sfo{qmddf cfGtl/s /fh:j sfof{no If]q g+= 3
sf k|d'v s/ k|zf;s >L /fddl)f b'jf*L,
s/bftf ;]jf sfof{no sn+sLsf k|dv
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;qdf s/bftfx?sf] lh!f;fsf] pQ/ k|dv
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s/
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s/ clws[t / s/ clws[tn]
lbg'ePsf] lyof] . ;f] sfo{qmddf 58 hgf
s/bftfx?nfO{ :yfoL n]vf gDa/ (PAN) ;d]t
ljt/)f ul/Psf] lyof] .
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/x]sf] dn]v' ahf/sf] sfo{qmddf 13 hgf
s/bftfnfO{ :yfoL n]vf gDa/ (PAN) ljt/)f
ul/of] eg] sf]=n]=lg=sf= wflb~af^ 24 j^f
cGtMz'Ns Ohfht gljs/)fgof btf{ ul/Psf]
lyof] . ;f] sfo{qmdnfO{ k|dv
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ul/Psf] lyof] . To; cj;/df s/bftf ;]jf
sfof{no sn+sLsf] ^f]nLn] ahf/ cg'udg ;d]t
u/]sf] lyof] . ;f] qmddf 38 hgf Joj;foLx?af^
s/ sfg"gsf] kfngf gu/]sf] kfOof] .

s/
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Tax Bulletin

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jif{ !, c\s #, @)^( cflZjgsflt{s Vol 1, Issue 3, October 2012

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@)^&)^* sf] n]vfk/LIf0fsf] l;nl;nfdf lg;u{stf{n] sfof{nodf k]z
u/]sf] k'h
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js;kq kf; ubf{ y}nL d"NonfO{ vr{ /sdsf] kdf s6fP/ afFsL /sddf
dfq k'h
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F Lut nfes/
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t'?Gt laqmL u/]sf] kfOof] . ctM k'h
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ldlt @)^()%!& df a;]sf] a}7saf6 k'h
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adf]lhd xfnsf] sf/f]jf/ d"Nodf ldlt @)%*!@!( sf] d"NonfO{ vr{sf]
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lg0f{o eO{ ;f] Joxf]/f k]z x'Fbf Audit Core Group sf] pQm

lg0f{oadf]lhdsf] hfgsf/L dxfn]vf k/LIfssf] sfof{nodf lbO{ ;f] sf]

hfgsf/L ;a} cfGtl/s /fh:j sfof{nodf lbg] u/L ldlt @)^()%@*
df ePsf] lg0f{ofg';f/ cg'/f]w ul/Psf] 5 .

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bftfnfO{ ;jf/L ;fwg ef8fdf nufpFbf d"=c=s=gnufpg n]lvlbPsf] eGg]
a'lemPsf]n] o;/L ;jf/L ;fwg ef8fdf nufpFbf d"No clej[l4 s/ c;"n
ug{ kg]{ gkg]{ k"jf{bz
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ldlt @)^*!@!) ut]sf] kq k|fKt eof] . ;f] ;DjGwdf o; ljefudf
/x]sf] Audit Core Group df 5nkmnsf] nflu k]z ePsf]df Audit
Core Group sf] ldlt @)^()%!& df a;]sf] a}7saf6 d"No
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;~rfng ug]{ geO{ cGo JolQmnfO{ ef8fdf lbg] sfo{ ug]{ b]lvFbf ;f] ;]jf
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v^fOPsf] % . laqm]tfn] lahs hf/L u/]sf] gkfOPdf jf sf/f]jf/ d"NoeGbf #^Ldf lahs hf/L
u/]sf] kfOPdf d"No clej[l$ s/ P]g adf]lhd s/ clws[tn] k|To]s k^s = 5000-kfr xhf/
dfq_ tTsfn} hl/jfgf ug{ ;Sg]% . To;}n] k|To]s laqm]tfn] j:t' jf ;]jf laqmL ubf{ clgjfo{ ?kdf
lahs hf/L ug{ x'g / j:t' tyf ;]jf vl/b ubf{ qm]tfn] cfkm"n] lt/]sf] d"Nosf] clgjfo{ ?kdf lahs
lng x'g cg'/f]w % .

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

16

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