An Overview of Appellate Remedy of Taxation in Nepal
We are not final because we are infallible, but we are infallible only because we are final. Justices of this Court are human beings, capable of erring.Justice Robert H. Jackson Appeal: The...
Comprehensive Guide to Employee Bonus Laws and Procedures in Nepal
Bonus is generally understood as an additional monetary benefit given to employees based on the profit of the establishment. The bonus is calculated as a percentage of the net profit earned by a...
Corporate Social Responsibility in Nepal
Corporate Social Responsibility Corporate Social Responsibility (CSR) is a self-regulating business model that helps a company be socially accountable to itself, its stakeholders, and the public. It...
A Detailed Guide to Nepal’s First Dedicated Legal Framework for Digital Commerce
The Electronic Commerce (E-Commerce) Act, 2081 establishes Nepal’s first comprehensive legal framework for regulating online commercial activities. It aims to ensure transparency, consumer...
Consumer Protection Framework and Market Regulation in Nepal
A consumer is legally defined as a person who purchases or uses goods or services primarily for personal use rather than for resale or business purposes. The Consumer Protection Act of Nepal defines...
How to Convert a Public Company into a Listed Company in Nepal
If your company is already incorporated under the Companies Act as a public company that gives you a head start you do not need to convert from private to public. But listing on the Nepal Stock...
Industrial Enterprises Act, 2076 (2020)
1. Introduction Industrial Enterprises Act, 2076 (2020) was introduced by repealing the Industrial Enterprises Act, 2016 (the “Previous Act”). The Act is a principal legislation for registration,...
Grievance Redressal and Offences under the E-Commerce Act, 2081
The E-Commerce Act, 2081 (2025) in Nepal establishes a comprehensive legal framework regulating electronic commerce. Two of the most significant aspects of the Act are: The Grievance Redressal...
Nepal Government Issues New Minimum Wage Rates Effective FY 2082
Kathmandu, July 21, 2025 – The Ministry of Labor, Employment and Social Security has formally announced an updated structure of minimum wages for workers across Nepal, with effect from July 17, 2025...
Nepal Enforces Mandatory Labor Audits for All Enterprises
The Government of Nepal has formally enforced a new compliance requirement mandating all registered enterprises to conduct an annual labor audit in accordance with the Labor Act, 2074 (2017) and the...
NGO vs. NPO in Nepal
1. Introduction In Nepal, many groups working in areas like education, health, social development, or humanitarian aid often call themselves NGOs or NPOs. However, these terms are not the same in...
Legal Frameworks for Permanent Establishment (PE) in Nepal
A foreign permanent establishment (FPE) in Nepal is defined as a fixed place of business or dependent agency of a non-resident foreign entity carrying on business activities in Nepal, which is...
Nepal Publishes Official List of Occupational Diseases Under Labor Law
In a significant move toward enhancing workplace health and safety compliance, the Ministry of Labor, Employment and Social Security (MOLESS) has, for the first time, published an official List of...
Registration of E-Commerce Business in Nepal
With the rapid growth of digital technology, e-commerce has transformed how people buy, sell, and deliver goods and services. In Nepal, the Electronic Commerce (E-Commerce) Act, 2081, provides a...
Taxation of the Digital Economy in Nepal
Introduction The digital economy has expanded rapidly in Nepal over the last decade, transforming business models, consumer behavior, and revenue collection dynamics. Digital service platforms...
