Originally published at: Tax Notes
Will the Tiger Roar in Nepal? Decoding the Interim Order in Dolma
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पुनरावेदन गर्ने अनुमति प्राप्त नभएको मुद्दा को पुनरावलोकन नहुने
In case Supreme Court does not grant leave to make appeal, then such cases cannot be reviewed जगदम्बा स्टिल्स प्रा. लि. वि. आन्तरिक राजस्व विभाग, नि.नं. ११२७८ ======================================= राजस्व न्यायाधिकरणले गरेको फैसलाउपर राजस्व न्यायाधिकरण ऐन, २०३१ को...
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 profit-making establishment in a fiscal year and is distributed among...
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 protection, and accountability in the rapidly growing digital marketplace. This...
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 consumer as a person or institution that consumes or uses any goods...
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, establishment and pre/post operational compliances of industry. No...
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 Mechanism, which safeguards consumers’ rights and provides a structured...
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 treated as a separate taxable entity under Nepalese tax law, with...
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 dedicated legal framework for regulating online business activities,...
