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1. Introduction The public discourse on introducing a wealth tax in Nepal has grown stronger in recent years, especially as wealth concentration has increased in urban centers while revenue needs at local and national levels continue to expand. At the same time,...
Cairn Energy PLC & Cairn UK Holdings Ltd. v. Republic of India, PCA Case No. 2016-7, Award (Dec. 21, 2020). page 185 , para 793 ========================================== In a tax dispute, the question is whether and how a particular transaction is taxable under...
थोपा थोपा पानीले नै समुन्द्र बने जस्तै सकेको योगदान गरी राष्ट्र पुनर्निर्माणको महान अभियानको हिस्सा बन्ने अवसर पनि हो यो।यस सूचना प्रकाशन सगैँ हाम्रो मनमा उब्जेको प्रश्न चाँहि यस सूचनालाई कर प्रशासनले कसरी कार्यान्वयन गर्छ होला भन्ने हो। कानून त्यसमा पनि कर कानून...
Finance Act 2081: Key Amendments and Their Impact in Nepal The Finance Act 2081, enacted in 2024, ushers in a new phase of economic reforms aimed at achieving the vision of a "happy and prosperous Nepal." This Act, presented on 28th May 2024 (Jestha 15, 2081 BS) by...
A Permanent Account Number (PAN) is a unique 9-digit number issued by the Inland Revenue Department (IRD) of Nepal. It is mandatory for individuals and businesses engaging in financial transactions to have a PAN, according to Section 78 of the Income Tax Act, 2058....
====================================== - यो आदेश पश्चात दफा 27(१)(घ) को स्थिति के हुन्छ ? (यो/ यस्ता फैसला पश्चात जनमानसमा भएको द्वुविधा वा जिज्ञाशा निराकरण गर्न वा अन्य कतिपय विषयमा विभागले परिपत्र निकाल्नु पर्ने देखिन्छ। यस्ता विषयमा विभाग उत्तरदायी (responsive) भए...
