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राष्ट्र पुनर्निर्माणको महान अभियानको सूचनालाई कर प्रशासनले कसरी कार्यान्वयन गर्छ होला ?
From the perspective of a tax practitioner --- करमा के होला?? ======================================== 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...
राष्ट्रिय पुनः निर्माण कोषमा योगदान गरेको रकम कर योग्य आय गणना गर्दा घटाउन पाउने ।
राष्ट्रिय पुनः निर्माण कोष - मिति 2082/06/10 गते राजपत्रमा प्रकाशित सूचना अनुसार आ.व. 2082-83 मा राष्ट्रिय पुनः निर्माण कोषमा योगदान गरेको रकम कर योग्य आय गणना गर्दा घटाउन पाउने भनी स्पष्ट भाषामा लेखिएको छ। As per the notice of the GoN on 2082//06/10, amount...
आयकर ऐन, २०५८ को दफा २(त्र१) “योगदानमा आधारित अवकाश भुक्तानी” को कानुनी व्याख्या कसरी गर्ने होला?
कानुनी व्याख्या कसरी गर्ने होला? ========================================= यी तीनवटै अवस्था योगदानमा आधारित अवकाश भुक्तानी को व्याख्यामा पर्छन कि पर्दैनन् होला ? १) कर्मचारी वा कामदारको पारिश्रमिकबाट मासिक रुपमा कट्टा गरिएको रकम + रोजगारदाताबाट अवकाश योगदान...
पूर्ण कर परीक्षण पूर्ण रुपमा भईरहेकोछ।
Full Audit is being done fully.
Interpretation by IRD regarding Preference shares
Welcome and Correct interpretation by IRD regarding Preference shares and sec 57 of the Income Tax Act 2058 As per the circular, a change of ownership in preference shares of a company does not trigger section 57 (change of control). However, to avail this benefit,...
Interpretation of Section 101(2) of Income Tax Act, 2058
आन्तरिक राजस्व कार्यालय, काठमाडौ क्षेत्र नं.३ वि. नेपाल ग्लास उद्योग, ०७५-RB-०१६५ “जतिपटक पनि” १०१(२) र “जालसाजीको जानकारी प्राप्त भएको मिति” १०१(४) शब्दको सम्बन्धमा सर्वोच्च अदालतबाट भएको व्याख्या Important case update - interpreting “as many times” (section 102(2))...
Suggestion to Inland Revenue Department, Nepal
It has been observed in few notices and press releases issued by IRD that the notices do not have date or reference number. This causes serious difficulty in referring and retrieving the documents. Therefore, it is suggested to compulsorily include the date of...
Constitutionality of Transfer Pricing Directive 2081
Constitutionality of Transfer Pricing Directive 2081 Adv. Srijana Adhikari et al. Inland Revenue Department et al. (Writ no.: 081-WC-0045) The petitioners filed a writ petition before the Supreme Court challenging the legality of the Transfer Pricing Directive, 2081...
Management of gifts received by high-ranking state officials
Adv. Srijana Adhikari on behalf of S & S Jurists et al. v. Prime Minister and Council of Ministers (Writ No.: 079-WO-0170) Background of the Case Advocate Srijana Adhikari, on behalf of S & S Jurists, Chartered Accountant Shailendra Uprety et.all filed a writ...
