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  • ! S/ LKMTF (! S/ LKMTF (! S/ LKMTF (! S/ LKMTF (: (Reason)

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    nepalca
    23 views2 pages
    1. If excess tax is paid, the tax authority can instruct to adjust the payable tax from the excess amount paid. Any remaining excess will be refunded to the taxpayer. Interest related to tax on interest income is also refundable. 2. If a refund is not made within 60 days of application, the authority must pay interest at 10% annually on the refund amount from the date of filing or payment until the date of refund. 3. To claim a refund for excess tax paid, an application detailing the excess amount paid, proof of payment, and reason for refund must be filed with the relevant internal revenue office.

    Original Description:

    IRD Nepal

    Original Title

    Tax Refund

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    © © All Rights Reserved

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    1. If excess tax is paid, the tax authority can instruct to adjust the payable tax from the excess amount paid. Any remaining excess will be refunded to the taxpayer. Interest related to tax on interest income is also refundable. 2. If a refund is not made within 60 days of application, the authority must pay interest at 10% annually on the refund amount from the date of filing or payment until the date of refund. 3. To claim a refund for excess tax paid, an application detailing the excess amount paid, proof of payment, and reason for refund must be filed with the relevant internal revenue office.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    23 views2 pages

    ! S/ LKMTF (! S/ LKMTF (! S/ LKMTF (! S/ LKMTF (: (Reason)

    Uploaded by

    nepalca
    1. If excess tax is paid, the tax authority can instruct to adjust the payable tax from the excess amount paid. Any remaining excess will be refunded to the taxpayer. Interest related to tax on interest income is also refundable. 2. If a refund is not made within 60 days of application, the authority must pay interest at 10% annually on the refund amount from the date of filing or payment until the date of refund. 3. To claim a refund for excess tax paid, an application detailing the excess amount paid, proof of payment, and reason for refund must be filed with the relevant internal revenue office.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Flag for inappropriate content
    of 2

    !

    ^= s/ lkmtf{
    != s:tf] /sdx s'g cj:yfdf lkmtf{ kfpg ;lsG5 <
    bflvnf ug'{kg]{ s/ bfloTj eGbf a9L x'g] u/L s/ a'emfPsf]df a9L bflvnf u/]sf] s/ /sd
    ltg'{kg]{ s/ /sdaf6 36fpg ljefun] lgb]{zg lbg ;Sb5 . o;/L 36fpFbf klg a9L x'g
    uPsf] s/ /sd ljefun] ;DalGwt JolStnfO{ lkmtf{ ub{5 . bflvnf u/]sf] Aofh;Fu
    ;DalGwt s/ /sd g} bflvnf ug{ gkg]{ ePdf o:tf] Aofh ;f] JolStn] lkmtf{ kfpFb5 . o;
    k|sf/ s'g} klg k|sf/sf] s/ /sd a9L bflvnf ePsf] 5 / ca ltg{ af+sL s/ /sddf
    ldnfg ubf{ klg a9L eof] eg] ;f] /sd lkmtf{ x'G5 . t/ cf}iflw pkrf/ vr{ jfktsf] s/
    ldnfgsf] /sd / a}b]lzs s/ ldnfg jfktsf] /sd lkmtf{ x'g ;Sb}g .
    @= ;dodf s/ lkmtf{ kfOPg eg] s] ;/sf/n] cfkm'n] Jofh lnP h:t} s/bftfnfO{ klg
    Aofh lt5{ <
    ljefun] lkmtf{ ug'{ kg]{ /sd lkmtf{sf nflu lgj]bg k/]sf] ldltn] ^) lbg leqdf ljefun]
    lkmtf{ ug'{ kb{5 . ;dodf lkmtf{ gu/]df cfo ljj/0f ;fy bflvnf ePsf] /sdsf] xsdf cfo
    ljj/0f k]z ug'{kg]{ ldltaf6 lkmtf{ lbPsf] ldlt;Ddsf] / cGo cj:yfdf lkmtf{ x'g] s/
    a'emfPsf] ldltaf6 lkmtf{ lbPsf] ldlt;Ddsf] cjlwsf] ;fdfGo b/ adf]lhdsf] Aofh -jflif{s
    !) k|ltztsf b/n]_ ;d]t s/ /sdsf] ;fy To:tf] JolStnfO{ ljefun] lbg' kb{5 .
    #= d}n] nfUg] eGbf j9L s/ lt/]sf] 5' ;f] s/ /sd lkmtf{ kfpg d}n] s] ug'{ kb{5 < s'g
    9fFrfdf sxfF lgj]bg lbg' kb{5 <
    s/ /sd lkmtf{ kfpg cfkm"n] a9L s/ /sd bflvnf u/]sf] ldlt / ;f] s/ bflvnfsf] k|df0f,
    lkmtf{ kfpg' kg]{ sf/0f ;lxtsf] cfj]bg ljefudf -;DalGwt cfGtl/s /fh:j sfof{no
    dfkm{t_ ug'{ kb{5 . o;sf nflu s'g} 9fFrfkmf/d tf]lsPsf] 5}g .
    $= s/ /sd lkmtf{sf] bfjL hlxn] klg ug{ kfOG5 jf s'g ldltn] slt lbgleq bflj u/L
    ;Sg' kb{5 <
    s/ /sd lkmtf{sf] bfjL lgDg lnlvt ldlt dWo] klxnf] ldltaf6 @ jif{leq u/L ;Sg' kb{5 .
    M
    -s_ a9L /sd bflvnf u/]sf] sf/0f (Reason) pTklQ ePsf] cfo jif{sf] c;f/ d;fGt,
    -v_ a9L /sd bflvnf ul/Psf] ldlt, jf
    -u_ d'2f km};nf ePsf] ldlt .
    %= s/ lkmtf{sf]f] bfjL ug{ s'g sfof{nodf cfj]bg ug'{ kb{5 < o:tf] cfj]bgdf s]s]
    s'/fx v'nfpg' kb{5 <
    s/ lkmtf{sf] bfjL ug{ cfkm\gf] ;DalGwt cf=/f=sf= dfkm{t\ -cfkm"n] a9L s/ bflvnf u/]sf]
    cfGtl/s /fh:j sfof{no jf cfkm'n] PAN lnPsf] sfof{no jf d'2fsf] km};nfdf s/ /sd
    lkmtf{ dfu ug{ bfjL ug{ lgb]{zg ul/Psf] sfof{no_ cf=/f=lj=df cfj]bg ug'{ kb{5 . o:tf]
    cfj]bg kqdf cGo ;fGble{s s'/fsf] cltl/St a9L s/ bflvnf u/]sf] ldlt / sfof{no, a9L
    s/ bflvnf ePsf] k|df0f -a}+s ef}r/, clu|d s/ sLsf] k|df0f_ cfkm"n] Dofb leq} lkmtf{ dfu

    u/]sf] v'nf;f / lkmtf{ dfu ug'{ kgf{sf] sf/0f -h:t} d'2fsf] km};nf, a9L clu|d s/ sL
    ePsf] cj:yf, ;+zf]lwt s/ lgwf{/0f ;d]tsf s/ lgwf{/0faf6 sd s/ bflvnf ug'{kg]{
    cj:yf jf s'g} ;/sf/L lg0f{o jf P]gsf] bkmfaf6 s/ 5"6 x'g] jf sd s/ nfUg]df a9L s/
    e'njz bflvnf ePsf] sf/0f_ v'nfO{ cfj]bsn] cfkm\gf] PAN ;lxtsf] j}olSts ljj/0f lbO{
    lkmtf{ dfu ls6fg;fy ug'{ kb{5 .
    ^= s/ lkmtf{sf] bfjL ubf{ k|df0fsf nflu d}n] s'gs'g sfuh k]z ug'{ kb{5 < slt
    ;doleq d}n] s/ lkmtf{ kfO;S5' <
    s/ lkmtf{sf] bfjL ug{ d'2fsf] km};nf k|lt, s/ lgwf{/0fsf] k|lt, a9L s/ /sd bflvnf ePsf]
    /fhZj ef}r/ jf clu|dls:tfjGbL s/ bflvnf ePsf] k|df0f ;lxt s/ lkmtf{sf] bfjLnfO{
    k'i6\ofO{+ ug]{ cfkm';Fu ePsf] ;a} sfuhft k]z ug'{ kb{5 . cfkm';Fu k|df0f g/x]sf] t/
    ;DalGwt sfof{no;Fu jf cGo sfof{no;Fu k|df0f /x]sf] cfkm'nfO{ hfgsf/L /x]df ;f] af/]
    k|df0f a'emL kfpg cfu|x ul/g' kb{5 .
    &= ;doleq s/ lkmtf{ kfOPg eg] ;dodf lkmtf{ glbg] sfof{no dfly sxfF ph"/L ug{
    kfOG5 <
    ;doleq s/ lkmtf{ kfOPg eg] k|zf;sLo ph'/Lsf] ?kdf ;DalGwt sfof{no k|d'v ;dIf
    Aofh ;lxt s/ lkmtf{ kfpg cg'/f]w ug{ ;lsG5 jf lrQ ga'em] cf=/f=lj=sf dxflgb]{zs
    ;dIf k|zf;sLo k'g/fjnf]sgsf nflu lgj]bg lbg ;lsG5 . ;f]df klg lrQ ga'em] /fhZj
    Gofoflws/0f ;dIf k'g/fj]bg hfg ;lsG5 .

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