jif{ @, c\s @, @)&) sflQsd+l;/ -bf];|f] /fli6o s/ lbj; ljz]iff_

Vol 2, Issue 2, November 2013

pRr Jofj;flos g}ltstfsf] ;Ddfg, s/bftf d}qL s/

k|zf;gsf] cleofg gf/f ;lxt cfGtl/s /fh:j ljefun] @)&)
d+l;/ ! ut] zlgjf/ ljljw sfo{qmdsf ;fy bf];f| ] /fli6o s/ lbj;
eJotfk"js
{ ;DkGg u/]sf] 5. s/sf] hfu/0f cleofgnfO{ tLa|
agfpg] / s/sf] rrf{ 3/3/df k'ofpg] p2]Zon] ut jif{bl] v d+l;/ !

bf];f| ] /fli6o s/ lbj; sfo{qmdnfO{ ;Daf]wg ug'x{ b' } dfggLo cy{dGqL >L z+s/k|;fb sf]O/fnf

cfFvLem\ofn

O{+6f
Joj;foLxnfO{
k|df0fkq
k[i7
&

cfly{s cWofb]zsf]
5'6 ;'ljwf pkof]u
ug{ cfu|x
k[i7
(

ut]nfO{ /fli6o s/ lbj;sf] ?kdf dgfpg yflnPsf] xf]. /fli6o s/

lbj;sf] cj;/df ljleGg If]qsf * hgf pTs[i6 s/bftf, s/ hfu/0f
cleofgdf ;xof]u ug]{ % j6f ;+3 ;+:yf, # hgf k"j{ dxflgb]z
{ sx?
/ !! hgf s/ k|zf;gsf sd{rf/LxnfO{ ;Ddfg tyf k'/:s[t
;d]t ul/Psf] lyof] . sfo{qmdsf k|dv
' cltly dfggLo cy{dGqL
>L z+s/k|;fb sf]O/fnfn] g]kfn ;/sf/ / cfkm\gf] JolQmut tkm{af6
sfo{qmd ;kmntfsf] nflu z'esfdgf JoQm ug'e
{ Psf] lyof]. s/bftf,
lghL If]q, pBdL, Joj;foL, k'/:s[t sd{rf/Lx nufot ;Dj4 ;j}
;/f]sf/jfnf kIfnfO{ xflb{s awfO{ lb+b} pxfFn] d'ns
' ;+qmd0fsfnaf6
u'h]| klg /fh:j c;'nL eg] tLj| ultn]
cufl8 al9/x]sf] 5 eGb} cfGtl/s ;|ft] sf]
kl/rfngdf cfGtl/s /fh:j ljefusf]
sfof{no
dxTjk"0f{ e"ldsf /x]sf] k|i6 kfg'e
{ of] .
ultljlw
cfGtl/s /fh:j ljefun] ug{k' g{]
sfo{x w]/} afFsL 5g\ eGb} dfggLo cy{dGqLn]
;'wf/ / cfw'lgsLs/0fsf] s'/fnfO{ dxTjsf
;fy cufl8 a9fpg lgb{z
] g lbg'eof]. s/sf]
bfo/f lj:tf/nfO{ a9fpg ul/Psf] k|of;
k[i7
tkm{ nlIft ub}{ dfggLo cy{dGqLn] gofF s/
!@
nufpg] ljifo rf+xL lgjf{lrt ;/sf/nfO{
g} ;'lkDg] hfgsf/L u/fpg' eof]. pxfFn]
;Daf]wgsf qmddf pRr:t/Lo s/ k|0ffnL
k'g/fjnf]sg cfof]u u7gsf] tof/L clGtd

afsL $ k]hdf====


pRr Jofj;flos g}ltstfsf] ;Ddfg, s/bftf d}qL s/ k|zf;gsf] cleofg

;Gb]z

jif{ @, c\s @, @)&) sflQsd+l;/

Vol 2, Issue 2, November 2013

dxflgb]{zssf] ;Gb]z
g]kfnsf] s/ k|zf;g s/bftfxnfO{ g} s]Gb|laGb'df /fvL s/bftf lzIff, ;"rgf tyf
hfu/0f / ;'ljwfsf sfo{qmdx Jofks ?kdf ;~rfng ug{ cgj/t ?kdf cu|;/
5 . cem klg sltko Joj;fo / If]q s/sf] bfo/f aflx/ /x]sf] tyf r'gf}ltsf] ?kdf
/x]sf] 7"nf] cgf}krfl/s cy{tGqnfO{ s/sf] bfo/fleq ;d]6g\ k' g]{ ;Gbe{df cfly{s cWofb]z,
@)&) n] s/sf] bfo/fdf gcfPsf / bfo/fdf cfP/ klg ljj/0f tyf s/ bflvnf gu/]sf
JolQmxnfO{ bfo/fdf Nofpg xfn;Dd nfu]sf] s/ dfq lt/]df ljutsf] b08 hl/jfgf ldGxf
ug]{ ;'ljwfx kfpg] u/L @)&) kf}if d;fGt;Dd ljj/0f bflvnf ug]{ cjlw tf]ss
] f] 5 .
pRr Jofj;flos g}ltstfsf] ;Ddfg,
s/bftfd}qL s/ k|zf;gsf] cleofg sf]
gf/f;fy xfdL bf];|f] /fli6<o s/ lbj;
dgfO{/x]sf 5f}+ . g]kfnsf] s/ k|zf;gdf
ut jif{b]lv yfngL ul/Psf] of] lbj;
cfGtl/s /fh:j ljefusf] dxflgb]{zssf]
x}l;otdf bf];|f] k6s klg dgfpg kfpbf
d ;d:t pBf]uL, Joj;foL, k]zfsdL{,
;Dk"0f{ s/bftf, cfd pkef]Qmf, cfb/0fLo
gful/s lbbLalxgL tyf bfh'efO{ / s/
kl/jf/sf ;b:oxdf v';L af+8\g rfxG5'
/ o; cj;/df s/ k|zf;gsf] tkm{af6
xflb{s z'esfdgf JoQm ub{5' .
g]kfnsf] s/ k|zf;g, s/ ;+sng,
cg';Gwfg tyf s/ hfu/0fsf] dfWodjf6
rnfodfg lgsfosf] ?kdf kl/lrt ePsf]
5 . cGt/f{li6o :t/df klg g]kfnsf] s/
k|zf;gn] s/ k|0ffnL ;'wf/df 5'66\ } klxrfg
:yflkt u/]sf] 5 . xfdLn] cjnDjg u/]sf]
s/ k|0ffnL cGt/{fli6o :t/sf] x'Fbfx'b}
klg /fli6< o / cGt/f{ l i6< o kl/j] z df
cfPsf] ;d;fdlos kl/jt{g tyf pQd
cEof;x ;d]t ;d]6L g]kfnsf] s/
k|0ffnL ;'wf/ ug{ kfFr aifL{o /0fgLlts
of]hgf tyf tLg aifL{o s/ k|0ffnL ;'wf/
;DjGwL of]hgf nfu" eO{;s]sf 5g . rfn'
cfly{s jif{sf] ah]6 aQmJoaf6 s/ k|0ffnL
;'wf/ ;DaGwL pRr:t/Lo cfof]u u7g ug]{
3f]if0ff ;d]t eO{ ;s]sf]n] lglZrt ?kdf
eljiodf g]kfnsf] s/ k|0ffnLdf Jofks
;'wf/ eO{ cem a9L ;/n / s/bftfd}qL
x'g] ljZjf; lbnfpg rfxG5' .
xfdLn] g]kfnsf] s/ k|0ffnLdf ljut

@ bzsb]lv :jo+s/ lgwf{/0f k|0ffnL

cjnDjg u/]sf 5f}+ . of] k|0ffnL vf;u/L
pRr Jofj;flos g}ltstf / Jofj;flos
cfr/0f k"0f{?kdf kfngf ePsf] cj:yfdf
dfq hf]lvd /lxt x'G5 . cfos/, d"No
clea[l4 s/, cGtMz'Ns / cGo s/x
tkm{ :jo+ 3f]if0ff / :jo+s/ lgWf{f/0fdf
Jofj;flos g}ltstf clej[l4 u/fpg
g}lts bjfjsf nflu o; jif{sf] s/
lbj;sf] d'n gf/f g} pRr Jofj;flos
g} l tstfsf] ;Ddfg, s/bftfd} q L s/
k|zf;gsf] cleofg /flvPsf] 5 . bf];|f]
/fli6<o s/ ljbj;sf] o; ;'vb cj;/df
s/bftfd}qL s/k|zf;gsf] ;'lglZrttfsf]
nflu ljefusf] tkm{af6 k|lta4tf JoQm
ub{5' . To;}u/L Jofj;flos g}ltstfsf]
kl/kfngfsf] nflu cfd s/bftf, Joj;foL
tyf k]zfljb\xsf] ;xof]u / k|lta4tfsf]
ck]Iff ub{5' .
g]kfnsf] s/ k|zf;g s/bftfxnfO{
g} s]Gb|laGb"df /fvL s/bftf lzIff, ;"rgf
tyf hfu/0f / ;'ljwfsf sfo{qmdx
Jofks ?kdf ;~rfng ug{ cgj/t ?kdf
cu|;/ 5 . cem klg sltko Joj;fo
/ If]q s/sf] bfo/f aflx/ /x]sf] tyf
r'gf}ltsf] ?kdf /x]sf] 7"nf] cgf}krfl/s
cy{tGqnfO{ s/sf] bfo/fleq ;d]6\g'kg]{
;Gbe{df cfly{s cWofb]z, @)&) n]
s/sf] bfo/fdf gcfPsf / bfo/fdf cfP/
klg ljj/0f tyf s/ bflvnf gu/]sf
JolQmxnfO{ bfo/fdf Nofpg xfn;Dd
nfu]sf] s/ dfq lt/]df ljutsf] b08
hl/jfgf ldGxf ug]{ ;'ljwfx kfpg] u/L

@)&) kf}if d;fGt;Dd ljj/0f bflvnf

ug]{ cjlw tf]s]sf] 5 . s/bftfxnfO{
s/ ;xeflutf hgfpg] of] pko' Q m
cj;/ ePsfn] o;sf] pkof]usf nflu
;a}df xflb{s cfJxfg ug{ rfxG5' . ;fy}
s/bftfxNffO{ Ps} ynf]af6 ;a} ;]jf
pknJw u/fpgsf nflu oxL cfly{s jif{df
sf7df08f}df /fli6o s/ d]nf ;~rfng
ug]{ / :yfgLo :t/df s/ lzlj/ / s/
lNslgsx ;~rfng ul/g] ePsf]n] ;lqmo
;xeflutfsf] nflu cfd gful/sxdf
xflb{s cfdGq0f ub{5' .
g] k fnsf] s/ k| z f;gn] xfn;Dd
xfl;n u/]sf] pknAwL pT;fxhgs /x]sf]
cfd gful/sxdf cjut u/fpb} s/
k|zf;g / ljBdfg s/ k|0ffnLdf /x]sf
sdL sdhf]/L tyf ;d:ofx ;'wf/
u/L eljiodf g]kfnsf] s/ k|0ffnL cem
s/bftfd}qL Pj+ /fh:j kl/rfngdf yk
k|efjsf/L agfpg s/ k|zf;gsf] tkm{af6
clwstd k|of; ul/g] k|lta4tf JoQm
ub{5' . s/ k|zf;g ;~rfngdf ;Dj4
;a} kIfaf6 xfn;Dd k|fKt lgb]z
{ g, ;'emfj
/ ;xof]usf nflu xflb{s cfef/ AoQm ub}{
cfufdL lbgxdf klg lg/Gt/ ;xof]u /
;'emfjxsf] ck]Iff u/]sf] 5' . cGtdf
k'gM Ps k6s bf];|f] /fli6o s/ lbj;sf]
pknIodf ;a}df xflb{s z'esfdgf JoQm
ub{5' . wGojfb .

! d+l;/, @)&)

sf/f]jf/sf] oyfy{ n]vf /fvL kf/bzL{ agf}+ .

6+sdl0f zdf{
dxflgb]{zs

;Gb]z

www.ird.gov.np

cfd pkef]Qmf g} jf:tljs s/bftf x'g\ .

s/ a'n]l6g
Tax Bulletin

I
TAX

;dfrf/

jif{ @, c\s @, @)&) sflQsd+l;/

Vol 2, Issue 2, November 2013

! k]hsf] afsL=====

ljefusf k'/:s[t sd{rf/Lxsf ;fy dfggLo cy{dGqL >L z+s/k|;fb sf]O/fnf, cy{ ;lrj
>L zfGt/fh ;'j]bL / dxflgb]{zs >L 6+sdl0f zdf{nufot cGo ljlzi6 JolQmx

;Ddflgt Joj;foLxsf ;fy dfggLo cy{dGqL >L sf]O/fnf, cy{ ;lrj >L ;'j]bL /
dxflgb]{zs >L zdf{
kfg;df aQL afn]/ sfo{qmdsf] pb\3f6g ug'{x'b} dfggLo cy{dGqL
>L z+s/k|;fb sf]O/fnf

sfo{qmddf pkl:yt cy{ dGqfnosf ;x;lrjx? nufot cGo ;xefuLx?

sfo{qmddf ;xefuL x'b} dxflgb]{zs, pkdxflgb]{zsx?,

IMF

cj:yfdf k'us
] f] hfgsf/L u/fpg' ePsf] lyof]. jt{dfg
s/ k|0ffnLsf] ljljw kIfsf] ;'wf/ ug{ cfkm"xn] ;ldlt
agfO;s]sf] atfpg'xb' } s/bftfxsf] kL/ dsf{nfO{ ;Daf]wg
ug{ s/ k|zf;g ;+w} tof/ /x]sf] atfpg'eof].
;Daf]wgsf qmddf dfggLo cy{dGqLn] s/ /
eG;f/k|lt hgdfg;sf] x]g]{ b[li6sf]0f gsf/fTds ePsfn]
Tof] 5lj ;'wfg{ sd{rf/Lxsf] cfr/0fdf kl/jt{g
Nofpg cfjZos ePsf] atfpg'eof]. s/bftfsf
w]/} ;d:ofxnfO{ ah]6n] ;Daf]wg u/]sf] 5. 3/}df
a;]/ s/ ltg]{ / sfof{nodf sfuhljxLg k|zf;gsf]
kl/sNkgf ul/Psf] eGb} dfggLo cy{dGqL sf]O/fnfn]
s]xL jif{leq} Tof] p2]Zo k"/f x'g] atfpg'eof].
sfo{qmddf cy{ dGqfnosf ;lrj >L zfGt/fh ;'jb] Ln]

sf k|ltlglwsf ;fydf sfo{qmd ;~rfns

s/ ltg'{ st{Jo / uf}/j b'j} xf] .

;dfrf/

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

;Ddflgt tyf k'/:s[t x'g] dxfg'efjx

s= s/bftf tkm{
!= g]kfn b"/;~rf/ sDkgL
@= ;"o{ g]kfn k|f=ln=
#= s[lif ljsf; j}+s
$= o'lglne/ g]kfn ln=
%= Pe/]i6 a}+s ln=
^= l;4fy{ zd;]/ hj/f
&= u0fklt aS; OG8li6h
*= dxfnIdL Hj]n/L xfp; lj/f6gu/

a9L cfos/ a'emfpg]

a9L cGtz'Ns a'emfpg]
;fj{hlgs ;+:yfgaf6 a9L cfos/ a'emfpg]
pBf]u If]qaf6 a9L cfos/ a'emfpg]
a}+s tyf ljlQo If]qaf6 a9L cfos/ a'emfpg]
JolQmut cfoaf6 a9L cfos/ a'emfpg]
d"=c=s= df cljl5Gg ;xeflutf hgfpg]
cfos/df cljl5Gg ;xeflutf hgfpg]

v= s/ hfu/0f cleofgdf ;xof]u ug]{ ;+3;+:yf tkm{

!= g]kfn Uof; ljqm]tf dxf;+3
@= ;"lt{hGo kbfy{ pTkfbs ;+3
#=

g]kfn lgdf{0f ;fdu|L Jofkf/ ;+3

$= g]kfn O6f Joj;foL pBf]u dxf;+3

u= cfGtl/s /fh:j ljefusf

k"j{ dxflgb]{zsx

!=
@=
#=

>L /0faxfb'/ >]i7

>L cljlgGb|s'df/ >]i7
>L bLk a:Goft

sfo{qmddf pkl:yt s/ kl/jf/sf ;b:ox?

%= pkef]Qmf lxt ;+/If0f d~r g]kfn

3= cfGtl/s /fh:j ljefu / cGtu{tsf sd{rf/Lx

!=
k|d'v s/ clws[t >L uf]ljGbaxfb'/ jflgof
s/bftf ;]jf sfof{no 6+ufn
@=
k|d'v s/ clws[t >L k|]d pkfWofo
cfGtl/s /fh:j sfof{no, e/tk'/
#=
lgb]{zs >L lvdaxfb'/ sfsL{
cfGtl/s /fh:j ljefu
$=
lgb]{zs >L rGb|snf kf}8]n
cfGtl/s /fh:j ljefu
%=
zfvf clws[t >L /fh'k|;fb Kofs'/]n
cfGtl/s /fh:j ljefu
^=
s/ clws[t >L zzL e6\6/fO{
cfGtl/s /fh:j sfof{no kf]v/f
&=
s/ clws[t >L w|'jk|;fb kf08]
cfGtl/s /fh:j sfof{no, g]kfnu~h
*=
sDKo"6/ clws[t >L dgf]hs'df/ kf08] cfGtl/s /fh:j sfof{no, a'6jn
(=
gfoj ;'Jjf >L ;'zLnf 9sfn
cfGtl/s /fh:j sfof{no If]q g+= #
!)= xn'sf ;jf/L >L rfns k|]ds[i0f >]i7
cfGtl/s /fh:j ljefu
!!=
sfof{no ;xof]uL >L /fdgf/fo0f /fpt cfGtl/s /fh:j sfof{no, hgsk'/

/fli6o s/ lbj; lxGb"xsf] nflu a8fbz},+ lqmlZrogxsf]

nflu lqmzd;, Nxf];f/ dfGg]nfO{ Nxf];f/, 57 dfGg]nfO{ 57
h:t} s/ k|zf;g / s/bftfxsf nflu 7"nf] rf8 xf]
eGg'xb ' } ;Ddfg ug],{ ;Ddflgt tyf k'/:s[t x'g] nufot ;Dk"0f{
;/f]sf/jfnfxnfO{ z'esfdgf JoQm ug'e{ of] . s/bftfxnfO{
;Ddfg u/L s/ k|zf;gk|lt ckgTjsf] efjgf Nofpg] sfo{sf]
yfngL cfkm\g} sfo{sfndf yfngL ePsf] atfpg' x'b,} s/
lbj; dgfpg'sf] cf}lrTo k'li6 ug{ s/sf] cfwf/ lj:tf/
x'gk' g{] atfpg'eof]. tLg jif{ cufl8 % nfv krf; xhf/
s/bftf /x]sf]df xfn bz nfv #) xhf/ s/bftf /x]sf]
atfpg'xb+' } cy{ ;lrj >L ;'jb] Ln] ljsf;f]Gd'v b]zdf hDdf
hg;+Vofsf] % k|ltzt s/bftf x'gk' g]{ atfpg'eof].
sfo{qmddf g]kfn /fi6 a}s
+ sf ueg{/ 8f= o'j/fh
vltj8fn] s/ lt/fpg] x}g, s/ ltg]x{ sf] cfosf] Ifdtf
a9fpg] tk{m ljlQo / df}lb|s k|of;sf] yfngL cfjZos
ePsf] atfpg'eof]. pxf+n] d'ns
' sf] cy{tGq cfoftd'vL
/x]sfn] u}/ s/ /fh:j ga9fP;Dd cy{tGq ultlzn x'g
g;Sg] :ki6 ug'e{ of]. pxfn] Pp6f vNtLaf6 csf]{ vNtLdf
/sd ;b}d{ f d'ns
' wgL gx'g] atfpg'xb' } jflif{s @) k|ltzt
s/ ;+sng ug{ s/ k|zf;g ;Ifd x'gk' g]{ atfpg'eof]. s/
k|zf;g j}1flgs x'gk' g]{ atfpg' x'b} s/ k|zf;g / Jojf;foL
aLrdf cfTdLotf cem k|uf9 x'b} hfcf];\ eGg] z'esfdgfsf
;fy s/sf] bfo/f cem lj:tf/ ug{ cfu|x ug'e{ of].
;f] cj;/df cfGtl/s /fh:j ljefusf
dxflgb]z
{ s >L 6+sdl0f zdf{n] g]kfns} s/ k|zf;gsf]
Oltxf;df bf];f| ] /fli6o s/ lbj; dgfOg nfu]sf] atfpg'
x'b} s/ hfu/0fsf] cleofgdf ;xefuL ;j}nfO{ Pj+ ;Dk"0f{
s/bftfxnfO{ /fli6o s/ lbj;sf] pknIodf wGojfb

sfo{qmddf pkl:yt s/ kl/jf/sf ;b:ox?

;f+uLlts sfo{qmddf ;xefuL x'b} ljefusf sd{rf/Lx nufot ;+uLtsdL{x?

1fkg ug{e
' of] . ;f] cj;/df pxfn] bf];f| ] s/ lbj;sf] gf/f pRr Joj;flos
g}ltstfsf] ;Ddfg, s/bftf d}qL s/ k|zf;gsf] cleofg nfO{ d"t{ ?k lbg
s/bftf / s/ k|zf;gnfO{ cfu|x ug'e
{ of] . s/bftf lzIff Jofks ?kdf
lj:tf/ ul/Psf]n] Joj;foLx pT;fxL ePsf] atfpg' x'b} s/ sfg'gn] s/
5Ng]nfO{ g5f8\g] x'bf k'; d;fGt;Dd ;/sf/n] ah]6df u/]sf] s/ 5'6
tyf ;'ljwfxsf] ljz]if Joj:yfsf] pkof]u ug{ cfu|x ;d]t ug'e
{ of]. k"j{
dxflgb]z
{ s >L bLk a:g]tn] ;Ddfg k|flKt kZrft\ cfkm\gf wf/0ff /fVg' x'b }
cfkm" dxflgb]z
{ s x'b f z'?jft ul/Psf] s/ k|zf;g Pj+ s/ k|0ffnL ;'wf/sf]
sfo{qmd xfnsf] cj:yfdf k"0f{tof s/bftf d}qL aGg ;kmn ePsf] / ;'wf/
sf] sfo{lbzf lg/Gt/ rlng} /x]sf]df v';L JoQm ub}{ s/ k|zf;gnfO{ o;df
cem a9L ;kmntf ldnf];\ eGg] z'esfdgf JoQm ug'e
{ of] .
g]kfn pBf]u kl/;+3sf cWoIf >L g/]Gb| a:Goft / pBf]u
jfl0fHo dxf;+3sf pkfWoIf >L efis//fh /fhsl0f{sf/n] ;fdflhs
pQ/bfloTj;lxtsf] Joj;fonfO{ lghLIf]qn] k|f]T;flxt u/]sf] / lghLIf]qsf]
cfjfhnfO{ ;/sf/n] ;Ddfg u/]sf] eGb} v';L JoQm ug'{eof]. sfo{qmddf
ufos >L s[i0f s0f]n tyf uflosf >L ldgf nfdfsf] g]t[Tjdf s/
lbj;df ;xefuL ePsf ;f+uLlts 6f]nLn] s/ ;DaGwL ljleGg uLt ;+uLt
kl:sP/ sfo{qmddf pkl:yt ;j}nfO{ dgf]/~hg k|bfg u/]sf lyP .

s/;u 8/ xf]Og, e/ u/f}+ .

I
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;dfrf/

jif{ @, c\s @, @)&) sflQsd+l;/

n]vf k/LIfsx;u cGt/lqmof ;DkGg

cfGtl/s /fh:j ljefusf] cfof]hgfdf @)&) d+l;/ ( ut] nflhDkf6l:yt
xf]6n z+s/df n]vf k/LIfsx;u cGtlqm{of sfo{qmd ;DkGg ePsf] 5 .
sfo{qmddf cfGtl/s /fh:j ljefusf dxflgb]{zs >L 6+sdl0f zdf{n] pkl:yt
;j} n]vf k/LIfsxnfO{ ;Daf]wg ub{} s/bftf;Dd s/ k|zf;gsf s'/fx ;xh
?kdf k'uf];\ eg]/ o:tf sfo{qmdxsf] cfof]hgf ul/Psf] atfpg' eof] . cfGtl/s
/fh:j ljefun] b|t' ultdf s/bftf lzIff sfo{qmdx ul//x]sf] atfpg'xb' ,} n]vf
k/LIfsxsf] tkm{af6 klg sfo{qmdsf] cfof]hgf ul/P cfkm"x ;xof]u ug{ tof/
/x]sf] atfpg'eof] . s/bftf / Joj;foLxsf] cfly{s ljj/0f k|dfl0ft ug]{ sfo{
n]vf k/LIfsxsf] ePsf] x'gfn] ;r]t eP/ sfd ul/lbg cfu|x ug'{eof] . pxf+n]
n]vf k/LIfsxnfO{ s/bftfxsf] pRr Joj;flos g}ltstf ePgePsf] x]g'{kg]{
atfpg'x'b} s/ k|zf;gnfO{ sfg'gL k|s[ofaf6 ;xof]u ug{ cfu|x ug'{eof] .
Joj;foLxn] kqklqsf, ;~rf/ dfWod / ;fdflhs ;~hfnxdf Pp6f
s'/f ug]{ t/ s/ ltg]{ a]nfdf 3f6f b]vfpg], sd /sd s/ ltg]{ u/]sf] atfpg'x'b}
To:tf Joj;foLn] tof/ kf/]sf] sfuhkqdf ;xL gu/L 5fgljg ug{ cfu|x
ug'{eof] . sf/jfxLdf k/]sf / cg';Gwfgsf] bfo/fdf /x]sf Joj;foLx 5g\ eg]
ltgsf] sf/f]jf/ /fd|f];+u k/LIf0f u/]/ dfq k|dfl0ft ug{ cfu|x ug'{x'b} cfGtl/s
/fh:j ljefun] x/]s jif{ pRr Joj;flos g}ltstf ePsf Joj;foLxnfO{
k'/:s[t ub}{ cfPsf] ;d]t atfpg'eof] . cfly{s cWofb]zn] @)&) k|bfg u/]sf
5'6 ;'ljwfsf] ;b'kof]u u/L btf{ geO sf/f]jf/ ul//x]sf Joj;foLxnfO{ k';
d;fGt;Dddf btf{ eP/ sf/f]jf/ ug{ / btf{ eP/ klg s/ glt/]sf s/bftxnfO{

sfo{qmddf pkl:yt n]vf k/LIfsx;u >L 6+sdl0f zdf{ -dfly_

klg 5'6sf] pkof]u ug{ cfkm\gf ;]jfu|fxLxnfO{ ;DemfOlbg n]vf k/LIfsx;u

cfu|x ug'{eof] . o;} cfly{s jif{df /fli6o s/ d]nfsf] cfof]hgf ug{ nfluPsf]
atfpg'x'b} dxflgb{]zs >L zdf{n] s/ d]nfsf cj;/df s/ k/fdz{, s/bftf
lzIff, s/ ltg{sf] nflu j}s
+ sf] Joj:yf ;d]t ;f]xL:yfgdf ul/Psf] atfpg' x'b} ;f]
cleofgdf ;xefuLtf hgfpg ;d]t n]vf/LIfsx;u cfu|x ug'e
{ of] . sfo{qmddf
c8fgsf cWoIf >L df]xg /]UdLn] cfGtl/s /fh:j ljefun] cfkm"x;u 5nkmn
u/]sf]df wGojfb 1fkg ug'{x'b} s/sf] bfo/f a9fpg] xf] eg] sfo{qmdnfO{ cem
lj:tf/ ug'{ kg]{ / To;sf nflu cfkm"x tof/ /x]sf] atfpg'eof] . ;fy} casf
lbgdf ld;Dofr gx'g] u/L gLltut ?kdf cufl8 a9\g' kg]{ atfpg'eof] .
cfOSofgn] lbPsf] lgb]{zg cfkm"xn] dfGg] atfpb} cfGtl/s /fh:j ljefu /
cfkm"x ;xsfo{ u/]/ cl3 a9\g tof/ /x]sf] atfpg'eof] .
ljefusf lgb] { z s >L rGb| s nf kf} 8 ] n sf] :jfut ug' { e Psf] ;f]
sfo{qmddf IMF sf k|ltlglw >L 8]le8 sf8{ / cfGtl/s /fh:j ljefusf
lgb]{zs >L uf]kfn l3ld/]n] s/ sfg'gsf ljifodf sfo{kqx k|:t't ug'{ePsf]
lyof] . cfGtl/s /fh:j ljefusf dxflgb]{zs >L 6+sdl0f zdf{sf] cWoIftfdf
;DkGg ePsf] sfo{qmddf cy{dGqfno /fh:j dxfzfvfsf pk;lrj >L
r08L l3ld/] nufot pkTosfl:yt ;j} /fh:j sfof{noxsf sfof{no
k|d'vxsf] pkl:ylt /x]sf] lyof] .

Vol 2, Issue 2, November 2013

/fh:j
c;'nL nIosf] ztk|ltzt
cf= j= @)&).)&! sf] k|yd rf}dfl;sdf cfGtl/s /fh:jsf]
c;'nL nIosf] t'ngfdf ztk|ltzt ePsf] 5 . nIo ? #! cj{ @@ s/f]8
!$ nfv @% xhf/sf] t'ngfdf c;'nL #! cj{ #@ s/f]8 (@ nfv $! xhf/
eO{ nIosf] ztk|ltzt c;'nL ePsf] xf] . zLif{sut ?kdf x]bf{ cfos/,
d"No clej[l4 s/, cGtMz'Ns, lzIff ;]jf z'Ns, :jf:Yo ;]jf z'Nssf] nIo
qmdzM ?= !@ cj{, ^# s/f]8 %( nfv *# xhf/, ?= !) cj{ ^@ s/f]8,
%% nfv @% xhf/, ?= & cj{ &$ s/f]8 &% nfv ^) xhf/, ?= ( s/f]8
# nfv $# xhf/ / !@ s/f]8 @) nfv !% xhf/ /x]sf]df c;'nL qmdzM
?= !@ cj{ &) s/f]8 !# nfv ^# xhf/, ?= !) cj{ &) s/f]8 !^ nfv
#! xhf/, ?= & cj{ ^% s/f]8 &$ nfv @# xhf/, ?= !@ s/f]8 #^ nfv
cf=j= @)&))&! sf] sflt{s dlxgf;Ddsf] /fh:j c;'nL -?= xhf/df_

/fh:jsf ;|f]tx
cfos/
d'=c=s/
cGtMz'Ns
lzIff ;]jf z'Ns
:jf:Yo ;]jf z'Ns
hDdf

nIo

c;'nL

12635983

12701363

k|ult k|ltzt
101

10625525

10701631

101

7747560

7657423

90343

123663

122015

145161

119

31221425

31329241

100

99
137

^# xhf/ / ?= !$ s/f]8 %! nfv ^! xhf/ ePsf] 5 . lzif{sut ?kdf

nIosf] t'ngfdf k|ult k|ltzt cfos/df / d"No clej[l4 s/ tkm{ !)!
k|ltzt, cGtz'Ns tkm{ (( k|ltzt, lzIff ;]jf z'Ns tkm{ !#& k|ltzt /
:jf:Yo ;]jf z'Ns tkm{ !!( k|ltzt /x]sf] 5 . ;dLIff sfo{qmdf pkl:yt
pkTosfl:yt cfGtl/s /fh:j sfof{nosf k|dv
' xnfO{ lgb]z
{ g lbg'xb' }
dxflgb]z
{ s >L 6+sdl0f zdf{n] /fh:j c;'nLsf] nflu s/ k|zf;sxsf]
k|of; cem j[l4 ug'k{ g]{ tkm{ Wofgfsif{0f ug'e{ of] .

sfof{no cg'udg tyf lg/LIf0f

cfGtl/s /fh:j ljefusf dxflgb{z
] s >L 6+sdl0f zdf{n] c;f]h @)
b]vL @# ut];Dd e}/xjf, a'6jn, bf, wgu9L, dx]Gb|gu/, 88]Nw'/f, 8f]6Lsf]
e|d0fu/L s/bftfx?;u cGtlqm{of / sd{rf/LnfO{ cfjZos lgb{z
] g k|bfg
ug{s
' f;fy} :yfgLo:t/df cfof]lht s/ lzIff sfo{qmdxnfO{ ;Daf]wg
;d]t ug{e' of] . sfof{noxsf] lg/LIf0f e|d0fsf] l;nl;nfdf dxflgb]z
{ s
>L zdf{af6 sfof{nosf sd{rf/LxnfO{ lgb]z
{ g lb+b} rfn' cfly{s aif{sf]
/fh:j c;'nL clgjfo{ ?kdf k'/f ug{, s/fwf/ lj:tf/ ug]{ ;DaGwdf Online
Registration, Excise automation cflbdf u/]sf] k|of;nfO{ yk ;'wf/sf
;fy} lg/Gt/tf lbg, cfos/, / d"= c=s/ tkm{sf] ggkmfOn/ 36fpg] tkm{
;3g k|of; ug{ lgb{z
] g lbg'eof] . ;fy} rfn' cf=a=sf] cfly{s cWofb]zn]
u/]sf 5'6 ;'ljwfsf] sfo{Gjogsf] k|efjsf/Ltfdf clea[l4 ug{, ahf/
cg'udg ug{, s/bftf hfu/0f Pj+ ;r]tgf clea[l4 ug]t{ km{ ;fy{s k|of;

cfGtl/s /fh:j sfof{no e}/xjfsf] lg/LIf0fsf qmddf

dxflgb]{zs >L 6+sdl0f zdf{nufot sd{rf/Lx
ug{ ;d]t lgb]z
{ g lbg'eof] . O{6+ f pBf]unfO{ d"=c=s/df btf{ ug]{ tkm{ u/]sf]
k|of; /fd|f] /x]sf] / tL pBf]uxsf] s/ ;xeflutf clea[l4 ug{ s/bftfsf]
Ifdtf clea[l4 ug]{ tkm{ Wofg lbg hf]8 lbg' eof] . d"= c=s/ P]g @)%@ sf]
bkmf !) adf]lhd btf{ ug'{ kg]{ JolQmxsf] klxrfg u/L clgjfo{?kdf btf{
u/fO{ s/ ;xeflutf a9fpg], cg';GwfgfTds s/ k/LIf0fsf] nflu 5gf}6
ePsf s/bftfxsf] k|fyldstfsf ;fy sfo{ ;Dkfbg ug],{ tL s/bftfsf]
s/ k/LIf0f u/L clanDa l/kf]l6{ ug],{ s/ k/LIf0fsf] k|lqmof, u'0f:t/ Pj+
k|ltnlAwdf yk ;'wf/ ug{ s/ k/LIf0f lgb]l{ zsfsf] k|efjsf/L sfof{Gjog
ug],{ d"= c= s/, cfos/ tyf cGo s/sf aSof}tf c;'nLnfO{ ljz]if Wofg
lbg' kg]{ ;fy} nfdf] cjlwb]lv c6]/ u/L s/ gltg]{ JolQmsf lj?4df sfg"gL
sfo{jfxL u/L aSof}tf c;'nL ug{ ;d]t lgb]z
{ g lbg'eof] .

s/sf] rrf{ 3/ 3/ ;Dd k'ofp .

;dfrf/

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

O{+6f Joj;foLxnfO{ k|df0fkq ;Ldfkf/ Jofkf/ ;+3;u

cfGtl/s /fh:j ljefun] c;f]h @$ df Ps sfo{qmdsf] cfof]hgf u/L d"No
clej[l4 s/df btf{ ePsf O{+6f Joj;foLxnfO{ k|df0f kq ljt/0f tyf cGt/lqmof
sfo{qmd ;DkGg ePsf] 5 . ljefusf dxflgb]{zs >L 6+sdl0f zdf{n] sfo{qmddf
pkl:yt Joj;foLxnfO{ cfkm\gf] / cfGtl/s /fh:j ljefusf] tkm{af6 ljhof bzdL
tyf z'e bLkfjnLsf] cj;/df z'esfdgf JoQm ug'{ eof] . pxfn] O{+6f Joj;foL

O{+f Joj;foLx;u dxflgb]{zs >L 6+sdl0f zdf{

cGt/lqmof ;DkGg

cfGtl/s /fh:j ljefusf] cfof]hgfdf

sflQs ^ ut] g]kfn ;Ldfkf/ Jofkf/
;+3;u cfly{s cWofb]z @)&) sf] ljz]if
Joj:yf / s/ Pj+ cy{tGqsf ;d;fdlos
ljifodf cGtlqm{of sfo{qmd ;DkGg ePsf]
5 . sfo{qmddf cfGtl/s /fh:j ljefusf
dxflgb]z
{ s >L 6+sdl0f zdf{n] s/;u 8/
xf]Og e/ ug]{ k|jl[ Qsf] ljsf; u/f}+ eGg'eof] .
pxfn] s/bftf lzIff / lg/Gt/ cg'udgsf
sf/0f d"=c= s/df j[l4 ePsf] atfpg'xb' }
Joj;foLnfO{ oyfy{ sf/f]jf/sf] ljj/0f
s/df k]z ug{ cfu|x ug'e{ of] . s/ k|0ffnL
k'g/fjnf]sg cfof]u u7g kl5 w]/} ;d:of
;dfwfg ug{ ;lsg] atfpg' x'b} dxflgb]z
{ s
>L zdf{n] s/bftf d}qL s/ k|zf;g /
s/ k|zf;g d}qL s/bftfsf sf/0f /fh:j
c;'nL nIo cg';f/ ePsf] atfpg'eof] .
;f] cj;/df pxfn] Joj;foLxnfO{ cfly{s
cWofb]z, @)&) n] k|bfg u/]sf 5'6 ;'ljwfsf]

/ ;/sf/aLr em08} !* jif{b]lv yftL /x]sf] ;d:of ;dfwfg ePsf]df v'zL JoQm
ug'{eof] . d"No clej[l4 s/df btf{ ePsf (& j6f Joj;foLnfO{ k|df0f kq ljt/0f
ub}]{ dxflgb]{zs >L zdf{n] Joj;foL / ;/sf/aLrsf] ;DaGw
cem ;'dw'/ /xf];\ eGb} Joj;foLnfO{ gfkmf sdfpg ;kmn xf];\
eGg] sfdgf ug'{eof] . d"No clej[l4 s/sf] jf/]df s'g} ;d:of
eP glhssf] sfof{nodfdf ;Dks{ u/L s/ clws[tx;u
k/fdz{ lng klg ;'emfj lbg'eof] . dxflgb]{zs >L zdf{n] O6f
Joj;foLxnfO{ ;/sf/sf] /fh:j ;+sng ug]{ Joj;foLdf k/]sf]
atfpg'eof] . ;f] qmddf pxfn] sflQs ! ut] k5fl8 s;}n] d"No
clej[l4 s/df btf{ geO{ sf/f]jf/ u/]sf] kfOPdf cg';Gwfgsf]
bfo/fdf NofOg] atfpg'x'+b} Joj;foLnfO{ lx;fj lstfj r':t
b'?:t /fVg lgb]{zg lbg'eof] . pwf/f]df sf/f]jf/ gug{ cfu|x ub}{
dxflgb]{zs >L zdf{n] pwf/f] nfg] JolQmn] /sd ga'emfP klg
sfo{qmddf pkl:yt Joj;foLx
Joj;foLn] s/ ltg'{kg]{ ePsfn] ;r]t /xg cfu|x ug'{eof] .
cy{ dGqfno /fh:j dxfzfvfsf pk;lrj >L r08Lk|;fb l3ld/]n] Joj;foL /
pkof]u ug{ cg'/f]w ub}{ d+l;/ ! ut]
;/sf/aLrsf] !* jif{ nfdf] G cGTo ePsf] / Joj;foLxsf] kIfdf /x]/ g} o:tf]
dgfpg nfluPsf] bf];f| ] /fli6o s/ lbj;df
Joj:yf NofPsf]n] pgLxsf] hfoh dfu ;dfwfg ug{ dGqfno ;Ifd /x]sf] hfgsf/L
;lqmo ;xefuLtf hgfpg ;d]t pkl:yt
lbg'eof] . sfo{qmddf ljefusf lgb]z
{ s uf]kfn l3ld/]n] sfo{kq k|:t't ug'{ ePsf] lyof] .
Joj;foLxnfO{ cfu|x ug'e{ of] . sfo{qmddf
sfo{kqdfly pkl:yt Joj;foLxn] /fv]sf lh1f;fxsf] lgb]z
{ s l3ld/]n] ;dfwfg ug'{
g]kfn ;Ldfkf/ Jofkf/ ;+3;usf cWoIf >L
ePsf] lyof] . eQmk'/ O6f Joj;foL ;+3sf k|yd pkfWoIf ljZj/fd sjf+n] ;j{;fwf/0fb]lv
czf]s cu|jfnn] cfkm\gf ;b:ox s/df
dxndf a:g];Ddn] k|of]u ug]{ ePsfn] O6fnfO{ cfwf/te"t cfjZostfdf /flvof];\
btf{ gePsf eP k';leq s/sf] bfo/fdf
eGg] dfu ug'e
{ of] . g]kfn O6f pBf]u Joj;foL dxf;+3sf cWoIf >L dx]Gb|axfb'/
Nofpg] k|ltj4tf JoQm ug'e
{ of] . pxfn]
lrqsf/n] cy{dGqfno / cfGtl/s /fh:j ljefun] O6f Joj;foLxnfO{ 5'6sf] l:sd
lbP/ d"=c=s/df btf{ x'g lbPsf]df wGojfb 1fkg ug'e
{ of] . cfkm"x;u ;d:of w]/}
eG;f/df d"Nof+sgdf ;d:of b]lvPsf] eGb}
/x]sf]n] ljefu;u ;dGjo u/]/ ;dfwfg ug'k{ g]{ atfpg'eof] . pxfn] O6f pBf]unfO{
;j} kIf ldn]/ 5nkmn u/L ;d:of ;dfwfg
rflxg] oflGqs a:t'xdf d"=c=s/ 5'6 lbg'kg]{ dfu k|:t't ug'e
{ of] .
ug{ pko'Qm x'g] atfpg'eof] .

s/ lt/L ;Eo gful/ssf] kl/ro lbp .

I
TAX

;dfrf

jif{ @, c\s @, @)&) sflQsd+l;/

Vol 2, Issue 2, November 2013

ahf/ cg'udg

cfGtl/s /fh:j ljefun] b]ze/sf d'Vo

d'Vo ahf/xdf jLn ljhs lng] lbg] sfo{sf]
k|efjsf/L sfof{Gjogsf] cg'udgnfO{ c;f]h
!$ b]lv @$ / sflQs !! b]lv !% ;Dd
;DkGg u/]sf] 5 . b]ze/sf cfGtl/s /fh:j
sfof{nox tyf s/bftf;]jf sfof{noxaf6
s/ clws[tsf] g]tT[ jdf cg'udg sfo{sf]
;DkGg ul/Psf] xf] . ;f] cg'udgsf qmddf
!* xhf/ ( ;o $! s/bftfsf] cg'udg
ul/Psf] lyof] eg] cg'udgsf qmddf
ljn ljhs hf/L gug]{ ^ ;o #! j6f
s/bftfxnfO{ ljz]if cfb]z hf/Lu/L ?= !&
nfv %! xhf/ hl/jfgf c;'n ul/Psf] 5 .
ljefun] cleofg s} ?kdf ;~rfng u/]sf]
pQm ahf/ cg'udg sfo{qmdxdf pkef]Qmf
lxt ;+/If0f d~rsf cleoGtfxsf] ;d]t
;lqmo ;xeflutf /x]sf] lyof] .

cfGtl/s /fh:j ljefusf] cfof]hgfdf ebf} !! ut] d+unjf/ cj}w dlb/f lgoGq0f
;dGjo ;ldltsf] j}7s ;DkGg ePsf] 5 . rf8 kj{x glhlsb} u/]sf] ;dodf cj}w
dlb/f / /fh:j 5nL u/]/ a]lrg] dlb/fxnfO{ lgoGq0f ug{ dlb/f pTkfbs, ljt/sxnfO{
cfGtl/s /fh:j ljefun] cfkm\g} sfof{nodf af]nfO{ j}7ssf] cfof]hgf u/]sf] xf] . sfo{qmddf
cfGtl/s /fh:j ljefusf dxflgb]z
{ s >L 6+sdl0f zdf{n] cj}w dlb/fn] /fh:j, zflGt ;'/Iff
/ hg:jf:Yodf kfg]{ k|efjsf jf/]df rrf{ ug'{ ePsf] lyof] . pxfn] rf8jf8sf] ;dodf cj}w
dlb/f laqmL ljt/0f x'g;Sg] ePsf sf/0f lgoGq0f ug{ ;j} kIfn] kxn ug'{ kg]{ atfpg'
eof] . pxfn] Ohfht lnPsfxn] g} u}/sfg'gL sfd u/L gSsnL l:6s/sf] k|of]u ul//x]sf]
atfpg' eof] . ;f] qmddf dxflgb{z
] s >L zdf{n] dlb/fsf] u'0f:t/df Wofg glbg], l:6s/sf]
k|of]udf s8fO gugf{n] ubf{ w]/} dlb/f pTkfbg ug]{ pBf]ux w/fkdf /x]sf] atfpg'eof] .
;/sf/L sfuhft lst]{ ug]{ / gSsnL l:6s/ k|of]u ug'{ gSsnL gf]6 5fKg' eGbf klg vt/gfs

;xsf/L ;+3;u ljefusf] cGt/lqmof

cfGtl/s /fh:j ljefusf] cfof]hgfdf

sflQs ^ ut] /fli6o ;xsf/L ;+3 tyf
s]Gb|Lo ;xsf/L ;+3xsf kbflwsf/L;u
cfly{s cWofb]z @)&) n] k|bfg u/]sf] 5'6
;'ljwfsf] Joj:yfsf ;DaGwdf cGt/lqmof
;DkGg eof] . sfo{qmddf cfGtl/s /fh:j
ljefusf dxflgb]{zs >L 6+sdl0f zdf{n]
btf{ geO{ sf/f] j f/ u/] s f tyf btf{
eO{ ljj/0f / s/ ga'emfPsfxn] o;
df}sfsf] ;b'kof]u ug{ cfu|x ug'{eof] .
;f] sfo{qmddf ;xsf/L ljefusf /lhi6f/
>L s]bf/ Gof}kfg]n] Joj;foLx s/;u
xlRsg] jftfj/0f /x]sf] atfpg'eof] . pxfn]

sfo{qmddf pkl:yt

;xsf/L If]qn] s/ lt/] cg'?k ah]6sf]

Joj:yf x'g'kg]{ / s/ / ;xsf/Lsf] ;"rgf
cfbfg k|bfgsf] Joj:yf ldnfP pko'Qm x'g]
atfpg'eof] . /fli6o ;xsf/L ;+3sf cWoIf
>L s]zj j8fnn] s/ ltg{;Sg] s/bftf
tof/ ug]{ p2]Zo cfkm"xsf] /x]sf] atfpg'
x'b} cfly{s cWofb]z @)&) n] k|bfg u/]sf]
5'6 ;'ljwfsf] a9LeGbf a9L ;b'kof]u ug{]
k|lta4tf JoQm ug{'eof] .

sfo{qmddf pkl:yt ;xefuLx

/x]sf] pxfn] atfpg'eof] . P]g sfg'gn] g} cj}w 3f]lift u/]sf] 3/]n' dlb/fsf] pTkfbg / laqmL
ljt/0f e}/x]sf] pNn]v ug'x{ b' } dxflgb]z
{ s >L zdf{n] lg/LIf0fsf qmddf e]l6Psf gSsnL
l:6s/ k|of]u ul/Psf dlb/fsf dflns csf{sf] pTkfbgdf ljt/sn] gSsnL l:6s/ xfNof]
eg]/ klG5g vf]Hg] u/]sf] atfpg'eof] . ljutdf klg ;'/Iff lgsfosf] e"ldsf ;XfxgLo
/x]sf] atfpb} cj}w dlb/f lgoGq0fsf nflu k|x/Ln] /fhwfgLsf !# j6f s/bftf ;]jf
sfof{no;u ;dGjo u/]/ sfd ug{ cfu|x ug'e{ of] . dlb/f;u c? ;fdfg /fv]/ a]rs
] f]
e]l6Pdf sf/jfxL ug]{ atfp+b} pxfn] ahf/ cg'udgnfO{ tLj|tf lbg] atfpg'eof] .
sfo{qmddf cfGtl/s /fh:j ljefusf pkdxflgb]{zs >L /fddl0f b'jf8Ln]
%) s/f]8 gof l:6s/ 5kfO e};s]sf] / ;'/Iff ;DaGwL lkmr/sf] k/LIf0f kZrft\
ljt/0f ul/g] of]hgf /x]sf] atfpg'
eof] . sfo{qmddf ;xefuLxn]
b}lgs ?kdf ljxfgsf] ;dodf
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nlntk'/af6 xhf/f}+ ln6/ cj}w
dlb/f /fhwfgL lelqg] u/]sf] /
;f] dlb/f lgoGq0fsf nflu ;'/Iff
lgsfoaf6 dfk;] r]lss} z}nLdf
;xsf/L ;Dj4 Joj;foLx
k|To]s lbg ljxfg vfgtnf;L ug{
cfu|x u/]sf lyP . sfo{qmddf k|To]s dlxgfsf] o:tf j}7sxdf s'g l8:6n/Ln] slt
laqmL uof], slt /fh:j bflvnf uof] ;j} hfgsf/L pknAw u/fpg' kg]{ atfP .
sfo{qmddf ;xefuL dlb/f Joj;foLxn] l:6s/ gSsnL xf] sL ;SsnL eGg] s'/f
cfd hgtfn] ;xh} yfxf kfpg] x'g' kg]{ atfPsf lyP . sfo{qmddf ;z:q k|x/Lsf
P;kL >L ZofdsfhL s'j/, g]kfn k|x/Lsf P;kL >L /fds[i0fnfn zfx, g]kfn k]o
kbfy{ tyf r'/f]6 pBf]u ;+3sf cWoIf >L /d]z >]i7, g]kfn dlb/f pTkfbs ;+3sf
cWoIf >L /lj s];L, g]kfn dlb/f Joj;foL dxf;+3sf cWoIf >L gljgnfn >]i7,
cj}w dlb/f lgoGq0f ;dGjo ;ldltsf ;b:o ;lrj tyf lgb]{zs >L nf]sk|;fb
Gof}kfg] nufotsf kbflwsf/Lxsf] pkl:ylt /x]sf] lyof] .

s'g} klg sf/f]jf/ ug'{ cufl8 :yfoL n]vf gDa/ Kofg lng gla;f}{+ .

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www.ird.gov.np

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sfo{qmddf pkl:yt ;xefuLx

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pBdL, ld;Dofrdf k/]sf s/bftfx, ;xsf/L,
k]zfut JolQmx kqsf/, lrlsT;s, jlsn,
nufot cGonfO{_ s/ ;DaGwL ljleGg ljz]if
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;/sf/n] pknAw u/fPsf] ljif]z Joj:yfaf6
kmfO{bf lng cfu|x ug'e{ of] . ;fgf Joj;foLxsf]
;d:of ;Daf]wg ug{sf nflu o; jif{ clGtd
k6s s/ ;DaGwL 5'6 ;'ljwfsf ljz]if Joj:yfx
NofOPsf] eGg'xb' } dxflgb]z
{ s >L zdf{n] cfly{s
cWofb]zn] tf]ss
] f] ;do;Ldfsf] ;dflKt kZrft\
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:ki6 kfg{e' of] . ;f] qmddf zdf{n] @# s/f]8sf]
Jofkf/ ug]{ t/ s/df rflx+ @) nfv eGbf sdsf]
sf/f]jf/ u/]sf] b]vfP/ /fh:j 5Ng] s;}nfO{ klg
g5fl8g] atfpg'eof] . pxfn] jiff}b{ l] v /fh:j
5n]/ efUg] Joj;foLnfO{ ;/sf/n] s/ ;DaGwL
ljz]if Joj:yfx lbg] t/ jiff}b{ l] v lgoldt ?kdf
;/sf/nfO{ /fh:j ltg]{ Joj;foLnfO{ ;/sf/n]
s'g} ;'ljwf glbPsf]df Joj;foLxn] g} cfkm"dfly
lg/Gt/ lh1f;f /fVg] u/]sfn] ca pk|fGt s/
gltg]x{ nfO{ s8f sf/jfxLsf] tof/L eO/x]sf]
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Tax Bulletin

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pBf]u jfl0fHo ;+3sf /fh:j ;b:o >L hubLz tyf sf7df8f},+ eQmk'/ / nlntk'/ lhNnf ;+3sf
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ljutdf s/ lgwf{/0f ul/Psf] t/ s/ bflvnf sfof{Gjog ;DaGwdf cGtlqm{of ;DkGg ePsf] 5 .
gu/]sf s/bftfxsf tyf y|;
] xf]N8sf ;DaGwdf cGtlqm{of sfo{qmddf dxflgb]z{ s >L 6+sdl0f zdf{n]
klg ljrf/ ul/g' kg]{ atfpg'eof] . btf{ geO{ sf/f]jf/ ePsf, btf{ eP/ klg ljj/0f
;f] qmddf pxfn] gLlh If]qaf6 ga'emfPsfxnfO{ s/sf] bfo/fdf cfpg cfu|x
ul/g' kg]{ sfo{qmd cfGtl/s /fh:j ug'e{ of] . ljutsf] b08, hl/jfgf, Jofh ;j} ldgfxf
ljefun] u/]sf]df wGojfb 1fkg x'g] ePsf sf/0f ljz]if Joj:yfsf] pkof]u ug{ cfu|x
ub}{ cfufdL lbgdf If]qLo :t/df ug'e{ of] . k'; d;fGtleq klg s/sf] bfo/fdf gcfljutsf] b08, hl/jfgf, Jofh ;j} c;'n ul/g]
o:t} sfo{qmdx cfof]hgf ug{ Pdf
r]tfjgL lbg'eof] . bz},+ ltxf/ / cfufdL lgjf{rgsf
lghL If]qn] ;xof]u ug]{ k|ltj4tf sf/0f Joj;foLx s/sf] bfo/fdf cfpg] qmd sd
JoQm ug' { e of] . sfo{ q mddf ePsf] eGb} dxflgb]z{ s zdf{n] df3 ! ut] kl5 s/sf]
:jfut dGtJo /fVg' ePsf bfo/fdf gcfpg] Joj;foL cg';Gwfgsf] bfo/fdf
pkdxflgb] { z s >L /fddl0f cfpg] atfpg'eof] . k'; d;fGtleq Joj;foLnfO{
b'jf8Ln] ;xefuLxn] p7fPsf s/sf] bfo/fdf cfpg cfu|x ub}{ ld;Dofrdf
lh1f;fxsf] ;dfwfg ;d]t k/]sfxn] k'; d;fGtleq ;j} ldnfpg cfu|x
k|:t't ug'e{ Psf] lyof] . sfo{qmddf ug'e{ of] . dxflgb]z{ s zdf{n] o; jif{ klg d+l;/ !
GIZ, RAS k|fh
] S] 6sf k|ltlglw >L ut] s/ lbj; eJotfsf ;fy ;DkGg ug{ nfluPsfn]
g/;fu/ >]i7n] GIZ,RAS k|fh
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nfut / ;do 36fpgsf nflu /fh]Gb| zdf{n] ut jif{ em08} ! xhf/ s/bftf lzIff
cfGtl/s /fh:j
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k| l jlw nufotsf
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ljefusf lgb]z
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l3ld/]n] cfly{s cWofb]z @)&)
n] k|bfg u/]sf ljz]if Joj:yfx
ljifos sfo{kq k|:t't ug'{ ePsf]
lyof] . sfo{kqdf cfly{s cWofb]z
@)&) dfkm{t\ s]xL Joj;foLsf
sfo{qmddf pkl:yt Joj;foLx;u dxflgb]{zs zdf{
nflu s/ ;DaGwL ljz]if Joj:yf
k|bfg ul/Psf] atfpg'xb' ,} Joj;foLxs} dfusf
-l:sd_sf] Joj:yf u/]sf] x'b f cfo ljj/0f a'emfP/ cg';f/ g]kfn ;/sf/n] ljz]if Joj:yf u/]sfn] k';
s/;DaGwL bfloTj k'/fug{ cfu|x ug'{ ePsf] lyof] . d;fGtleq s/sf] bfo/fdf cfpg cfu|x ug'e{ of] .
sfo{qmddf h8La'6L, x:tsnf, s[lifhGo j:t'sf] cfGtl/s /fh:j ljefu Joj;foLsf] hfoh dfu k"/f
sf/f]jf/, jg:ktL l3p, sDKo"6/ Pzf]l;P;g, ug{ ;w} tTk/ /x]sf] atfpg'xb' } pxfn] dGqfnonfO{
x:tsnf Joj;foL ;+3, Uof; l8n/sf k|ltlglw, cfkm"xn] cfu|x u/]s} sf/0f ljz]if Joj:yf ePsf]
g]kfn ;f}o{ ljB't pTkfbs ;+3, g]kfn lgdf{0f atfpg'eof] . sfo{qmddf ;xefuL Joj;foLxn]
' ;d:of g} ld;Dofr
Joj;foL dxf;+3, g]kfn ;d'b|kf/ lgsf;L lgdf{0f ;fdu|L Jofkf/sf] k|dv
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v'bf| Jofkf/ ;+3nufotsf k|ltlglwxn] s/
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klg 5'6 lbg'kg]{
;DaGwL lh1f;fx /fv]sf lyP . ljefusf dfu /fv] . lgdf{0f ;fdu|L Joj;fodf
;+nUgx
dxflgb]{zs >L 6+sdl0f zdf{sf] cWoIftfdf lzlIft gePsf sf/0f pgLxsf] nflu ;fgf] ;fgf]
;DkGg ePsf] ;f] sfo{ q mddf ljefusf ;d"xdf lzIff k|bfg ug{ cfu|x u/] . ld;Dofr
pkdxflgb]{zsx, lgb{]zsx, sf7df8f}+ cfpg'sf] sf/0f c1fgtf, clzIff g} ePsf] 7f]sj' f
pkTosfl:yt /fh:j sfof{noxsf k|d'v u/] . q'6L sxfaf6 ePsf] xf], ;dfwfg x'gk' g]{ atfpb}
s/ k| z f;sx, k| d ' v s/ clws[ t x ;xefuLxn] @)&) af6 ;d:of gcfpg], s/ ltg'{
nufot (@ j6f ljleGg a:t'ut ;+3;+37gsf Joj;foLsf] bfloTj xf] eGb} s/ lbj;df cfkm"xn]
;lqmo ;xeflutf hgfpg tTk/ /x]sf] atfP .
k|ltlglwxsf] pkl:ylt /x]sf] lyof] .

cfkm\gf] cfo cfkm+} lx;fj u/]/ 7Ls /sd s/ lt/f}+ .

I
TAX

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l:ylt x]/L j]nfn]nf kmf]g u/]/ ;hu

Vol 2, Issue 2, November 2013

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klg pgLxjf6 jSof}tf c;'n ug'{sf
;fy} Non Filer sd ug{ ;lsG5 .
!^= k|oTg, k'gM k|oTg / ;w}sf] k|oTgn]
g} s' g } klg sfddf ;kmntf xfl;n
ug{ ;lsG5 . s]xL gf}nf /0fgLltx
cDjnDjt ug]{ tkm{ ;w}+ ;f]lr/xg' kb{5 .
;a} eGbf 7"nf] s'/f sfd ug]{ k|ltj4tf /
;+j]bglzntf g} xf] . ulDe/tfk"j{s Wofg
lbP/ s'g} sfddf nfu]df g} ;kmntf
xfl;n ug{ ;lsG5 .

10 Jofkf/L, Joj;foL dfq s/ bftf xf]Ogg\, s/of]Uo cfo cfh{g ug]{ cfd gful/s s/bftf x'g\ eGg] wf/0ff jgfp .

www.ird.gov.np

sfof{no ultljlw

cfGtl/s /fh:j sfof{no, dx]Gb|gu/

cfGtl/s /fh:j ljefusf dxflgb]{zs >L 6+sdl0f zdf{sf]

cWoIftfdf c;f]h @) ut] 8f]6L / 88]nw'/f lhNnfdf / @! ut]
s~rgk'/df tt\ tt\ lhNnfsf pBf]u jfl0fHo ;+3xsf] ;xsfo{
Pj+ cfGtl/s /fh:j sfof{nox, wgu8L / dx]Gb|gu/sf] ;+o'Qm
cfof]hgfdf ljBdfg s/ gLlt / /fh:j kl/rfngdf ;/sf/ Pj+
lghL If]qsf] e"ldsf ljifos cGt/lqmof sfo{qmdx ;DkGg eP .
pQm sfo{qmdxnfO{ ;Daf]wg ub{} dxflgb]{zs >L 6+sdl0f zdf{n]
Jojf;foLx k6s k6s p7fpg] u/]sf clwsf+z dfunfO{ o;
k6ssf] cfly{s cWofb]z, @)&) n] ;Djf]wg ul/ ;s]sf] / afFsL
dfu dWo] sltko dfux ljefuLo Pj+ dGqfno :t/Lo lg0f{ojf6
/ afFsL dfuxnfO{ cfufdL cf=j=sf] cfly{s cWofb]zdf ;d]6\g]
s'/f JoQm ug'{eof] . ;f] cj;/df cfGtl/s /fh:j ljefu ;du|
b]zsf] cy{tGqsf] ljsf;sf] nflu pBf]uL tyf Jofkf/Lx;Fu
;xsfo{ u/L sfo{ ug{ tof/ /x]sf] / To;sf] nflu pBf]uL
Jojf;oLxsf] ;fy rflxPsf] s'/f jtfpg' eof] . ;fy} ljefun]
rfn' jif{df s/sf] bfo/fnfO{ lj:tf/ ug]{, s/ lzIffsf dfWodaf6
s/ ;fIff/tf (Tax Literacy) a9fpg], cg'udgnfO{ k|efjsf/L
jgfO{ :jR5 Joj;fonfO{ k|jw{g / untnfO{ sf/jfxLsf] bfo/fdf
Nofpg] jtfpg' eof] .
88]nw'/fdf ;~rflnt sfo{qmddf pBf]u jfl0fHo ;+3 88]nw'/fsf
cWoIf >L k|sfz ;fpbn] g]kfn ;/sf/n] cfly{s cWofb]z, @)&)
dfkm{t k|bfg u/]sf 5'6 ;'ljwfx ;x|fgLo /x]sf] / lj; nfv eGbf
sd cfo ePsf s/bftfxnfO{ k|bfg ul/Psf] yk b:t'/, z'Ns, Jofh
/ hl/jfgf ldGxfsf] ;dofjlw lgs} 5f]6f] /x]sf]n] o;sf] cjlw kf}if
d;fGt ;Dd yk ug{ cfu|x ug'{ ePsf] lyof] . To;}u/L s~rgk'/df
;~rflnt sfo{qmddf s~rgk'/ pBf]u jfl0fHo ;+3sf cWoIf >L
u0f]zbQ hf]zLn] Miss Match sf] ;'ljwf ;Dk"0f{ Jojf;foLxnfO{ x'g'
kg]{ eGb} yk b:t'/, z'Ns, Jofh tyf hl/jfgf ldGxfdf ;j}nfO{ ;dfj]z
ug{ dfu ug'{ ePsf] lyof]] . sfo{qmdf cfkm\gf wf/0ff /fVg] qmddf O6f
Joj;foL ;+3sf s]GbLo pkfWoIf >L t]haxfb'/ rGbn] O6f Joj;fo
cfsfz] Jojf;fo ePsf] x'bF f o;nfO{ d"No clej[l4 s/df Refund
;DjlGw ;'ljwf x'g' kg]{ dfu /fVg' eof] . ;f] cj;/df cfGtl/s /fh:j
sfof{no dx]Gb|gu/df btf{ ePsf !^ O6f pBf]uLxnfO{ d"No clej[l4
s/df btf{ ePsf] k|df0f kq ;d]t ljt/0f ul/Psf] lyof] . :yfgLo
s/bftfx, pBf]u jfl0fHo ;+3sf kbflwsf/Lx, k|d'v lhNnf
clwsf/L nufot cGo ;/sf/L sfof{nosf k|d'vxsf] pkl:ylt
/x]sf] sfo{qmdxnfO{ cfGtl/s /fh:j sfof{no, wgul9sf k|d'v
s/ clws[t >L b'uf{bQ e08f/Ln] ;~rfng ug'{ePsf] lyof] .
sfo{qmdxdf cfGtl/s /fh:j sfof{no, dx]Gb|gu/sf k|d'v s/
clws[t >L d'lQm/fd cfrfo{n] :jfut dGtJo ;lxt s/ gLlt, s/
k|zf;gsf] ljBdfg /0fgLlt / cfly{s cWofb]z, @)&) n] k|bfg
u/]sf 5'6 ;'ljwf ;DjGwL sfo{kq k|:t't ug'{ ePsf] lyof] .

s/ a'n]l6g
Tax Bulletin

e}/xjfn] Ps cGt/lqmof sfo{qmd ;d]t ;DkGg u/]sf] 5 . k|d'v

s/ clws[t >L hgs/fh zdf{sf] ;efkltTjdf ;DkGg sfo{qmddf
o; If]qsf pBf]uL, Jofkf/L, k]zfljb, ;xsf/L sdL{, n]vf Joj;foL,
dlb/f pTkfbs, dlb/f Joj;foL, lgdf{0f Joj;foL, gful/s ;dfh
nufot ;]jfu|fxL tyf ljleGg ;+3;:yf Pj+ If]qsf JolQmxsf]
;xeflutf lyof] . sfo{qmddf s/ clws[t >L k|]d/fh kf]v|]nn] ;a}
Joj;foLxnfO{ s/sf] bfo/fdf cfpg cfu|x ub}{ s/bftf d}qL
jftfj/0f lgdf{0f ug{ s/ sfof{no sl6a4 /x]sf] hgfpg'ePsf]
lyof] . ;f] qmddf pxf+n] ;/sf/n] cfly{s cWofb]z, @)&) dfkm{t
s/df ljleGg lsl;dsf ljz]if ;'ljwf / 5'6 k|bfg u/]]sf] / tL
;x'lnotaf6 ;a} s/bftfnfO{ kmfObf p7fpg ;d]t cfu|x ug{e
' of] .
sfo{qmddf ;xefuL ;]jfu|fxL tyf ;+3;+:yfsf k|ltlgwLxn]
s/bftf d}qL k|zf;gdf hf]8 lbb} ;]jfu|fxLnfO{ emGeml6nf] gx'g] /
;xh?kdf sfd ;DkGg x'g] jftfj/0f / cgnfO{g ;]jfnfO{ cem
a9L k|efjsf/L agfpg' kg]{df hf]8 lbPsf lyP . pgLxn] ;]jf
;'ljwf lj:tf/ ub}{ ;]jfu|fxLnfO{ ;xh?kdf s/ ltg]{ jftfj/0f aGg'

bf];|f] /fli6o s/ lbj;sf] cj;/df cfof]lht sfo{qmdsf ;xefuLx?

kg]{df ;d]t hf]8 lbPsf lyP .

sfo{qmddf l;4fy{gu/ pBf]u afl0fHo ;+3sf cWoIf lji0f'
zdf{, g]kfn /fli6o pBf]u Jofkf/ ;+u7g ?kGb]xLsf cWoIf dlgif
hf]zL, dlb/f Joj;foL ;+3sf cWoIf lvdaxfb'/ vqL, l;4fy{
lgdf{0f ;fdu|L Joj;foL ;+3sf cWoIf dw'k|;fb cfrfo{, ;fd'lxs
ljBfno kl/jf/sf cWoIf a;Gt kf08], 6fG;k/]G;L O{G6/g]zgn
?kGb]xLsf cWoIf ;f]d/fh l;Ub]n, n]vfk/LIfs l8= cf/= zdf{=
dlxnf pBdL tyf pBf]u afl0fHo dxf;+3sL s]lGb|o ;b:o
zfGtf lh= ;L= nufotn] s/sf] dxTjsf ;fy} s/df b]lvPsf
hl6ntfxsf] af/]df rrf{ u/]sf lyP . ;fy} cfGtl/s /fh:j
sfof{no e}/xjfn] cfkm\gf] sfo{If]qdf s/sf] bfo/f lj:tf/ u/L
;xh / ;/n tl/sfn]] cfo ljj/0f / ;f] adf]lhdsf] s/ c;'n
ug{ ljleGg 3'DtL 6f]nL kl/rfng u/]sf] 5 . sfof{nosf] sfo{If]q
cGt{ut kg]{ gjnk/f;L lhNnfsf s/bftfxsf] nflu efb| @*
ut] pBf]u afl0fHo ;+3 gjnk/f;Lsf] ;efxndf 6f]nL kl/rfng
ul/Psf] lyof] . pQm 6f]nLn] sl/a $)) ;o s/bftfsf] cfo
pRr Joj;flos g}ltstfsf] ;Ddfg s/bftf d}qL s/
ljj/0f / ;f] adf]lhdsf] s/ sl/a ?= * nfv c;'n u/]sf] lyof] .
k|zf;gsf] cleofg eGg] gf/fsf ;fy d+l;/ ! ut] dgfOPsf]
s/ clws[t >L k|]d/fh kf]v|]n / gfoa ;'Aaf >L b'uf{bQ e6\6sf]
bf]>f] /fli6o s/ lbj;sf] cj;/df cfGtl/s /fh:j sfof{no,

cfGtl/s /fh:j sfof{no, e}/xjf

11

cfkm"n] lt/]sf] s/sf] ;b'kof]u eof] ePg lgu/fgL u/f}+ .

I
TAX

sfof{no ultljlw

jif{ @, c\s @, @)&) sflQsd+l;/

;xeflutf /x]sf] pQm 6f]nLn] :yfoL n]vf g+= (PAN) k|bfg ug]{,
d"=c=s/df btf{ x'g'kg]{ sf/f]jf/ /x]sf t/ cfos/df dfq btf{
ePsf s/bftfnfO{ d"No clea[l4 s/df btf{ u/fpg] nufot
:ynut ?kdf ljj/0f PDCR ug]{ h:tf ;]jfx ;d]t :yfgLo
Joj;foLxnfO{ k|bfg u/]sf]] lyof] .

cfGtl/s /fh:j sfof{no If]q g+= #

cfGtl/s /fh:j sfof{no sf7df08f} If]q g+ # nflhDkf6n]

ca}w dlb/fsf] pTkfbg tyf cf];f/ k;f/df lgoGq0fsf] nflu
laz]if cleofg ;DkGg u/]sf] 5 . ca}w dlb/f lgoGq0fnfO{ cufl8
a9fpg] qmddf c;f]h ^ ut] b]lv $ lbg ;Dd k|rf/k|;f/ tyf
ca}w dlb/f pTkfbg x'g] :yfgsf] uf]Ko ?kdf :yfgLo k|x/L tyf
gful/s ;dfhsf] ;xof]uaf6 ;"rgf ;+sng ul/Psf] lyof] .
;f] kZrft c;f]h !! ut]sf lbg cfGtl/s /fh:j sfof{no
sf7df08f} If]q g+ # cGtu{tsf ;]jf sfof{nox sflndf6L,
sn+sL, afnfh', dxf/fhu~h tyf 6+ufnsf] cu'jfO{ tyf o;
sfof{nosf] ;dGjo / :yflgo k|x/Lsf] ;xof]udf tL :yfgdf
pTkfbg eO{ ljqmLsf] nflu tof/L cj:yfdf /flvPsf] / cw{tof/L
cj:yfdf /x]sf] sl/j @),))) ln6/ dlb/f :yfgLo AolQmsf]
/f]xj/df gi6 ul/of] eg] pTkfbg sfo{df k|of]u ePsf ;fdfgx
d'r'Nsf tof/ u/L NofOPsf] 5 .
o; qmddf s/bftf ;] j f sfof{ n o sn+ s Lsf] 6f] n Ln]
sf7df08f}sf] rdtL l:yt Pp6f 3/sf] rf}yf] tnfdf pTkfbg u/L
e08f/0f u/]sf] tof/L] / cw{tof/L sl/j !!,))) ln6/ dlb/f
gi6 u/]sf] 5 . ;f] sfo{df ;+nUg AolQmnfO{ yk cg';Gwfgsf
nflu y'gfdf /fvL sf/jfxL cufl8 a9fO /flvPsf] 5 . s/bftf
;]jf sfof{no dxf/fhu+hsf] 6f]nLn] sl/j $,))) ln6/ /
s/bftf ;]jf sfof{no afnfh'sf] 6f]nLn] sl/j ^,))) ln6/
tof/L] tyf cw{tof/L cj:yfsf] dlb/f gi6 u/]sf] 5 . ;f] sfo{df
;+nUg JolQmxsf] vf]lh sfo{ eO/x]s]f ;d]t 6f]nLdf vl6Psf
sd{rf/Ln] hfgsf/L u/fPsf 5g\ . o; ;DaGwdf cfGtl/s
/fh:j sfof{no sf7df08f} If]q g+ # nflhDkf6sf tkm{af6 o:tf
sfo{qmdx lg/Gt/ ;~rfng ul/ ca}w sfo{ lgoGq0f u/fP/}
5f8g] k|ltj4tf ul/Psf] 5 . ;fy} @)&) c;f]h !$ ut]sf
lbg jNv', sn+sL, l;tfkfOnf, afnfh' tyf a'9flgns07 eP/
rNg] ;jf/L ;fwgaf6 cj}w dlb/f cf];f/ k;f/ eP gePsf]
;DaGwdf ljxfg $ ah] b]lv * ah] ;Dd ;DalGwt s/bftf ;]jf
sfof{nosf] cu|;/tf, :yfgLo k|x/Lsf] ;xof]u tyf cfGtl/s
/fh:j sfof{no sf7df08f} If]q g+ # sf] ;dGjodf ;r{ cleofg
;~rfng u/L km]nf k/]sf] cj}w dlb/f gi6 ul/of] .

cfGtl/s /fh:j sfof{no nlntk'/

s/k|zf;gnfO{ ;Ifd, ;kmn / k|efjsf/L jgfpg] p2]Zon]

cfGtl/s /fh:j sfof{no nlntk'/n] nlntk'/ dlb/f Joj;foL ;+3sf]
;dGjodf c;f]h % ut] s/bftf lzIff sfo{qmd ;~rfng u/]sf] 5 .
pQm sfo{qmdsf] pb\3f6g cfGtl/s /fh:j ljefusf pkdxflgb]z
{ s
>L /fdd0fL b'jf8Ln] ug'e
{ Psf] lyof] . ;f] cj;/df s/ k|zf;g hlt
;Ifd / ;jn 5 To;} u/L s/bftf ;d]t s/ sfg'gsf ljifodf
hfgsf/ x'g' kg]d{ f pkdxflgb]s
{ n] hf]8 lbg' ePsf] lyof] .

12

Vol 2, Issue 2, November 2013

;f] sfo{qmddf cfGtl/s /fh:j sfof{no nlntk'/sf

k|d'v s/ clws[t >L kbds'df/ >]i7n] cfly{s cWofb]z @)&)
n] s/bftfnfO{ lbPsf] 5'6 ;'ljwf ;dodf g} pkof]u ug{ cfu|x
ug'{ ePsf] lyof] . s/sf] bfo/faf6 sf]xL klg d'Qm x'g g;Sg]
x'bf ;j} Joj;fo s/sf] bfo/fdf cfpg cfu|x ug'{ eof] . pQm
s/bftf lzIff sfo{qmddf s/ clws[t >L wlgZj/ cof{nn]
cfos/, d'=c=s/ / cGtz'Nssf ljifodf sfo{kq k:t't ug'{ eof]

cfGtl/s /fh:j sfof{no nlntk'/n] cfof]hgf u/]sf] sfo{qmdsf ;xefuLx?

eg] k|d'v s/ clws[t tyf s/ clws[txn] ;xeflusf k|Zgsf]

pQ/ lbg' ePsf] lyof] . ;f] sfo{qmd nlntk'/ dlb/f Joj;foL
;+3sf cWoIf >L /fh]Gb| tfdfsf] cWoIftf tyf pkdxflgb]{zs
>L /fdd0fL b'jf8Lsf] k|d'v cflyTytfdf ;~rfng ePsf] lyof] .
sfo{qmddf g]kfn dlb/f Joj;foL dxf;+3sf k|ltlgwLx tyf
sf7df08f} / nlntk'/ dlb/f Joj;foL ;+3sf kbflwsf/Lxsf]
;xeflutf /x]sf] lyof] .
o;} u/L cfGtl/s /fh:j sfof{no nlntk'/n] nlntk'/
lhNnfdf /x]sf #! j6f j:t'ut ;+3xsf k|ltlglwx, nlntk'/
pwf]u jfl0fHo ;+3sf kbflwsf/L / s/bftfxjLr ldlt
@)&)&!! ut] nlntk'/ pwf]u jfl0fHo ;+3sf] ;efxndf
s/ ;DjlGw cGt{lqmof sfo{qmd ;~rfng u/]sf] lyof] . pQm
cGtlqm{ofdf s/ clws[t >L wlgZj/ cof{nn] sfo{kq k|:t't ug'{
ePsf] lyof] eg] ;xefluxsf lh1f;fx k|d'v s/ clws[t >L
kbd s'df/ >]i7n] ;Djf]wg ug'{ ePsf] lyof] .
To;} u/L nlntk'/ Of ef pwf]u ;+3;+u ;dGjo u/L
nlntk'/ lhNnfleq /x]sf ;j} Of ef pBf]uxsf k|ltlgwLx
;lDdlnt d'=c=s/ ;DjlGw Ps lbg] s/ tflnd sfo{qmd sflt{s
!# ut] ;~rfng ul/Psf] lyof] . Of Joj;foLsf ;d:of tyf s/
;DjlGw ljwdfg sfg"gsf ljifodf k|dv
' s/ clws[t >L kbds'df/
>]i7n] Joj;foLxnfO{ hfgsf/L u/fpg' eof] .

s/ 5nLsf] ;"rgf ePdf s/ k|zf;gnfO{ lbO{ s/ c;'n ug{ ;xof]u u/f}+ .

sfof{no ultljlw

www.ird.gov.np

hgsk'/df bf]>f] /fli6o s/ lbj;

pRr Joj;flos g} l tstfsf] ;Ddfg, s/bftf d} q L

s/k|zf;gsf] cleofg eGg] gf/fsf ;fy cfGtl/s /fh:j sfof{no
hgsk'/n] d+l;/ ! ut] bf];|f] /fli6o s/ lbj; dgfPsf] 5 . pQm
sfo{qmddf k|d'v cltly /xg'ePsf ;+3Lo dfldnf tyf :yfgLo
ljsf; dGqfnosf ;lrj >L zfGtaxfb'/ >]i7n] s/bftfxnfO{
;dod} s/ lt/L sfg'gL sf/jfxLaf6 aRg cfu|x ub}{ s/sf]
bfo/f lj:tf/ u/L cfGtl/s /fh:j dfkm{t\ b]zsf] cy{tGqnfO{
cfTdlge{/ agfpg cfu|x ug'{eof] . ;f] cj;/df ;lrj >L >]i7n]
cfkm" cfGtl/s /fh:j ljefusf] dxflgb]{zs xF'bfsf] ;dodf eGbf
cfGtl/s /fh:j sfof{no hgsk'/sf] ;du| sfo{;Dkfbg cj:yfdf
clxn] w]/} ;'wf/ ePsf]df v';L ;d]t JoQm ug'{eof] .
pQm sfo{qmddf k|dv
' lhNnf clwsf/L >L xl/k|;fb d}gfnLn] s/

s/ a'n]l6g
Tax Bulletin

k|ltzt tyf ut cf=j=sf] ;f]xL cjlwsf] t'ngfdf #@ k|ltzt a9L

/fh:j ;+sng ug{ sfof{no ;kmn /x]sf] hfgsf/L u/fpg' eof] .
3'DtL 6f]nLf/f ;]jfk|jfx, s/bftf lzIff, ahf/ cg'udg, aSof}tf
c;'nL, a]?h' km5\of}{6, s/sf] bfo/f lj:tf/ nufotdf sfof{non]
cu|;/tf b]vfpb} cfPsf] atfpg' eof] . sfof{non] s/bftfd}qL eP/
sfo{;Dkfbg ug]{ k|lta4tf JoQm ub}{ s/bftfn] klg Joj;flos
Pj+ kf/bzL{ eP/ Jofkf/ Joj;fo ug{ cfu|x ug'{eof] .

hgsk'/df s/bftf lzIff tyf cGt/lqm{of

cfGtl/s /fh:j sfof{no, hgsk'/n] sflt{s !@ ut] sfof{nosf]
;efxndf s/bftf lzIff tyf cGt/lqm{of sfo{qmd ;DkGg u/]sf] 5 .
hgsk'/ c~rn OF6f Joj;foL ;+3sf cWoIf >L ljgos'df/ ofbjsf]
cWoIftfdf ePsf] ;f] sfo{qmd d"No clea[l4 s/df btf{ ePsf OF6f
pBf]uxnfO{ Eof6 ;DjGwL hfgsf/L lbgsf] nflu cfof]hgf ul/Psf]
lyof] . cfly{s cWofb]z, @)&) n] d"=c=s/df btf{ geO{ sf/f]jf/
ul//x]sf OF6f pTkfbs pBf]un] @)&) ;fn c;f]h d;fGtleq
d"=c=s/df btf{ eO{ sf/f]jf/ u/]df To:tf pBf]uxn] btf{ x'gk' j" {
u/]sf] s/of]Uo sf/f]jf/df d"=c=s/ P]g adf]lhd nfUg] s/, yk
b:t'/, Jofh / hl/jfgf ldGxf x'g] Joj:yf u/]sf] lyof] . ;f] ;'ljwf
lnb} wg'iff lhNnfsf #^, dxf]Q/L lhNnfsf @) / ;nf{xL lhNnfsf
@! u/L && Of pBf]u d"=c=s/sf] bfo/fdf cfPsf 5g\ .
sfo{qmddf d"No clea[l4 s/ tyf cfos/sf ljljw ljifoj:t'
;d]6/] sfo{kq k|:t't ul/Psf] lyof] . &) hgf OF6fef Joj;foL]s
] f]
pkl:ylt /x]sf] ;f] sfo{qmddf ;xefuLxn] s/ ;DjGwdf ga'em]sf
s'/fx ;f]ws
] f lyP . k|dv
' s/ clws[t >L /d]z cof{nn] d"=c=s/df
btf{ ePsf pBf]un] clgjfo{ ?kdf d"=c=s/df lan sf6]/ Of laqmL
lat/0f ug{ / sf/f]jf/sf] vftfkftf cBfjlws u/]/ /fVg cfu|x
ug'{ eof] . g]kfn OF6f pBf]u dxf;+3sf s]Gb|Lo ;b:o xl/ d}gfnL,
hgsk'/ c~rn OF6f Joj;foL ;+3sf cWoIf ljgos'df/ ofbj
nufotsf ;xefuLxn] sfof{non] d"=c=s/ ;DjGwL ljljw
ljifodf hfgsf/L u/fPsf]df v'zL JoQm u/]sf lyP .

cfGtl/s /Fh:j sfof{no kf]v/f

cfGtl/s /fh:j sfof{no hgsk'/n] cfof]hgf u/]sf] sfo{qmddf ;xefuLx

lt/L /fi6 lgdf{0fdf ;xof]u ug{ ;j}nfO{ cfu|x ug'e{ of] eg] hgsk'/
pBf]u jfl0fHo ;+3sf cWoIf >L Zofdk|;fb ;fx / g]kfn kqsf/
dxf;+3 wg'iffsf cWoIf >L /fdcflzif ofbjn] sfof{non] s/bftf
d}qL eP/ sfd u/]sf] tyf s/bftfxnfO{ s/ ;DaGwL ljljw ljifodf
hfgsf/L u/fP/ s/ ltg{ OR5's agfPsf]df wGojfb lbg'eof] .
c~rn k|x/L sfof{no hgsk'/dsf jl/i7 k|x/L pk/LIfs
>L lzj nfld5fg], hgsk'/ pBf]u jfl0fHo ;+3 cWoIf >L
Zofdk|;fb ;fx, ;/sf/L sfof{nosf k|d'vx, pBf]uL, Jofkf/L,
n]vfkl/Ifs, s/ ;xof]uL Pj+ kqsf/xsf] afSnf] pkl:ylt /x]sf]
pQm sfo{qmddf k|d'v s/ clws[t >L /d]z cof{nn] sfof{nosf]
sfo{;Dkfbgsf] ;du| cj:yf / r'gf}tLsf] ljifodf sfo{kq k|:t't
ug'e
{ Psf] lyof] . sfof{nosf] sfo{If]q cGtu{t @& xhf/ $( s/bftf
/x]sf] / rfn' cf=j=sf] klxnf] rf}dfl;sdf nIosf] t'ngfdf !)(

13

dfggLo cy{ / pBf]u jfl0fHo tyf cfk"lt{ dGqL >L

z+s/k|;fb sf]O{/fnfn] c;f]h !! df cfGtl/s /fh:j sfof{no
kf]v/fsf] :ynut e|d0F ug'{ePsf] lyof] . pQm cj;/df dfggLo
dGqLf/f sfof{nosf] gjlgld{t ejg s/bftf d}qL ePsf] /
ejgsf] ;+/rgf cg';f/g} ;]jf k|jfx ug'{kg]{ tyf k'/fgf] ejgnfO{
;d]t cfjZostf cg';f/ k|of]udf Nofpg'kg]{ lgb]{zg lbg'ePsf]
lyof] . ;'Gb/ gu/L kf]v/f g]kfnsf] k|d'v ko{6sLo :yn ePsf]
/ o; If]qdf s/sf] bfo/f a9fpg ;lsg] k|z:t ;+efjgfx
/x]sf] ljrf/ ;d]t JoQm ug'{ePsf] lyof] .
To;}u/L, cfGtl/s /fh:j sfof{no kf]v/faf6 bf];|f] /fli6o
s/ lbj; @)&) sf] pknIodf d+l;/ ! ut] sfof{no kl/;/df
cf}krfl/s sfo{qmdsf] cof]hgf u/L bf];|f] /fli6o s/ lbj;
@)&) ;DkGg ul/Psf] lyof] . pQm cj;/df pBf]u afl0fHo
;+3 kf]v/f, tgx'+, DofUbL, kj{t nufot o; sfof{nosf] sfo{If]q
leqsf ;j} lhNnfsf pBf]u afl0fHo ;+3sf cWoIfnufotsf
kbflwsf/Lx, j:t'ut ;+3 ;+u7gsf kbflwsf/Lx, s/bftfx,

jxfn cfodf !) k|ltzt s/ lt/f}+ .

I
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sfof{no ultljlw

jif{ @, c\s @, @)&) sflQsd+l;/

Vol 2, Issue 2, November 2013

n]vf kl/Ifsx, sfof{nosf sd{rf/Lx nufotsf]] pNn]Vo

pkl:ylt /x]sf] lyof] . ;fy}, ;f] cj;/df ljleGg pBf]u
jfl0fHo ;+3sf cWoIfxn] bf];|f] /fli6o s/ lbj;sf] pknIodf
z'esfdgf dGtJo JoQm ug'{ ePsf] lyof] .
cfGtl/s /fh:j sfof{no kf]v/fn] cfly{s P]g @)&) n]

kqsf/ tyf cfd;~rf/sf k|ltlglw Pj+ sfof{nosf sd{rf/L

nufotsf] pkl:ylt /x]sf] lyof] . sfo{qmddf s/ clws[t
nf]s/fh kGtn] :jfut dGtJo lbg'ePsf] lyof] . ;f] cj;/df
?kGb]xL pBf]u afl0fHo ;+3sf cWoIf ;'/]Gb| >]i7, g]kfn
/fli6o pBf]u ;+3 ?kGb]xLsf cWoIf 6+sk|;fb kf]v/]n, /
n]vfk/LIfs g]qk|;fb 1jfnLn] ;'emfj tyf z'esfdgf dGtJo
JoQm ug'{eof] . s/ clws[t ;'lgn/fh b]jsf]6fn] ;~rfng
ug'{ePsf] ;f] sfo{qmddf lgldQ k|d'v s/ clws[t cof{nn]
pkl:yt dxfg' e fjxsf] ;Nnfx, ;' e mfj tyf lh1f;fsf]
;Daf]wg ug'{sf ;fy} s/bftfd}qL s/ k|zf;gsf] dfWodaf6
s/ k|zf;gnfO{ :jR5, kf/bzL{ / k|efjsf/L agfpg sfof{no
cfGtl/s /fh:j sfof{no kf]v/fsf] sfo{qmddnfO{ ;Daf]wg ug'{x'b} dfggLo
cy{dGqL >L z+s/k|;fb sf]O/fnf / sfo{qmdsf ;xefuLx
k|lta4 /x]sf]] / s/bftfn] klg pRr Joj;flos g}ltstf Pj+
cfr/0fsf] kl/kfngf ug'{kg]{df hf]8 lbb}+ wGoafb 1fkgsf
Joj:yf u/]sf s/ ;DjGwL 5'6 nufotsf ljljw ljifoxdf ;fYf sfo{qmdsf] ;dfkg ug'{eof] .
pBf]u afl0fHo ;+3 kf]v/f, tgx'+, DofUbL, kj{t nufot ljleGg
:yfgxdf @)&) efb| / c;f]h dlxgfdf cGtlqm{of tyf
GIZ, RAS Project sf] ;xof] u , cfGtl/s /fh:j
s/bftf lzIff sfo{qmdx ;~rfng u/]sf] / cfly{s P]g @)&)
n] k|bfg u/]sf] ljleGg ;'ljwfx xfn ;Dd sl/j #)) eGbf sfof{no, s[i0fgu/sf] cfof]hgf tyf slknj:t' Jofkf/
a9L s/bftfxn] pkof]u ul/;s]sf] sfof{nosf] clen]vaf6 ;+3sf] ;dGjodf slknj:t'sf] uf]?l;+u]df a[xt s/bftf
b]lvG5 . ;fy}, cfGtl/s /fh:j sfof{no kf]v/fsf] sfo{If]q leqsf lzIff tyf cGt/lqm{ o f sfo{ q md ;DkGg ePsf] 5 .
s/bftfxnfO{ s/bftf btf{, cfos/, d"=c=s/, cGtMz'Ns, lzIff pQm sfo{qmdsf cWoIf tyf cfGtl/s /fh:j sfof{no,
;]jf z'Ns, :jf:Yo ;]jf s/, clu|d s/ s6\6L nufotsf ljljw s[i0fgu/sf lgldQ k|d'v s/ clws[t ;"o{ ;'vf{nLn] cfly{s
ljifoxdf ;';"lrt ug{ rfn' cf=j=df lhNnf :tl/o pBf]u cWofb]z @)&) n] k|bfg u/]sf 5'6 ;'ljwfsf] clwstd ?kdf
afl0fHo ;+3 Pj+ :yflgo O{sfO{xsf kbflwsf/Lxsf] ;dGjodf pkof]u ug]{ jftfj/0fsf] l;h{gf ug{ pBf]u jfl0fHo ;+3sf
ljleGg :yfgxdf sf/bftf lzIff ;~rfng ul/Psf] lyof] . k|ltlgwLxnfO{ cfu|x ug'{eof] . s/ clws[t >L 6f]k]Gb|s'df/
;fy}, kf]v/f l:yt Pkm Pd /]l8of]xaf6 s/ ;DjGwL ;r]tgf yfkfn] ld;Dofr / gg\ kmfO{n/ nufotsf ;d:of j9]sf]
d"ns sfo{qmd ;d]t ;~rfng ul/Psf] lyof] . o; lsl;dsf] eGb} sf/f]jf/sf] oyfy{ n]vf cWofjlws u/L ;dod} ljj/0f
s/bftf lzIff sfo{qmdn] cfos/, d"=c=s/ tyf lzIff ;]jf z'Ns a'emfpg s/bftfx ;r]t x'g'kg]{ jtfpg'eof] . ;fy} pxfn]
ld;Dofrdf k/]sf k"jf{g'dflgt ljj/0f j'emfPsf s/bftfnfO{
;+sngdf dxTjk"0f{ of]ubfg k'u]sf] b]lvG5 .

cfGtl/s /fh:j sfof{no s[i0fgu/

kf}if d;fGt;Dd km/s k/]sf] ljqmLsf] :jod 3f]if0ff u/L

s/bflvnf ug{] 5'6 cfly{s cWofb]zn] lbPsf]n] ;f]sf] pkof]u
cfGtl/s /fh:j sfof{no a'6jnn] sfof{nosf lgldQ u/L Jofh tyf hl/jfgfaf6 jRg ;'emfj lbg'eof] .
k| d ' v s/ clws[ t 6]saxfb'/ cof{nsf] ;efkltTjdf ! lbg]
;f] sfo{qmddf ;j} pBf]u jfl0fHo ;+3sf k|ltlglwxn]
cfkm\gf] ljrf/ JoQm ug'{sf ;fy} cfkm\gf Jojj;fo;u
;DalGwt ;d:of tyf u'gf;fx /fv]sf lyP eg] pkl:yt
s/ clws[txn] ltgsf] ;dfwfg ug'{ePsf] lyof] . sflt{s
!$ ut] hogu/ uflj;sf] ;efxndf ;~rflnt pQm
sfo{qmddf cfGtl/s /fh:j sfof{no, s[i0fgu/sf s/
clws[tx tyf slknj:t' Jofkf/ ;+3, tf}lnxjf pBf]u
jfl0fHO ;+3, rGb|f}6f pBf]u jfl0fHo ;+3 / c3f{vfrL pBf]u
jfl0fHo ;+3sf k|ltlglw nufot :yflgo s/bftfxsf]
Jofks ;xeflutf /x]sf] lyof] .

cfGtl/s /fh:j sfof{no a'6jn

cfGtl/s /fh:j sfof{no g]kfnu~h

cfGtl/s /fh:j sfof{no g]kfnu~hsf] cfof]hgdf @)&)

efb| @! / @@ ut] alb{of lhNNffsf] ;fgf]>Ldf 3'DtL ;]jf
bf] > f] /fli6 o s/ lbj; @)&) sfo{qmd ;DkGGf eof] . pQm tyf cGt/lqm{of sfo{qmd ;DkGg eof] . pQm sfo{qmddf s/
sfo{ q mddf ?kGb] x L pBf]u afl0fHo ;+3, ?kGb]xL Jofkf/ ;+3, clws[t ledk|sfz b]jsf]6fn] d'=c=s/ / s/bftfsf] bfloTj
g]kfn /fli6o pBf]u ;+3sf cWoIf tyf k|ltlglw, n]vfk/LIfs, ljifos Ps lbg] k|lzIf0f lbg' eof] . k|lzIf0f sfo{qmdf &)
cfGtl/s /fh:j sfof{no j'6jnn] cfof]hgf u/]sf] sfo{qmdsf ;xefuLx

14

j:t' jf ;]jf v/Lb ubf{ clgjfo{ ?kdf lan ljhs lng] lbg] afgL a;fnf}+ .

www.ird.gov.np

sfof{no ultljlw

s/ a'n]l6g
Tax Bulletin

s/bftf ;]jf sfof{no afnfh'

hgf :yfgLo Jofj;foLsf] ;xefuLtf lyof] . ;f]xL cj;/df

e-TDS, e-return ug{ ] tl/sf / g] k fn ;/sf/n] ;fgf
s/bftf ;]jf sfo{no afnfh'n] c;f]h !! ut] jfnfh'df /
Aofj;foLnfO{ lbPsf] l:sdsf] jf/]df hfgsf/L lbg' ePsf]
lyof] . p=af=;+3 ;fgf]>Ln] cfof]hs /x]sf] sfo{qmddf #% sflt{s ( ut] g'jfsf]6 lhNnfsf] ;b/d'sfd ljb'/df g'jfsf]6
s/bftf s/sf] bfo/fdf cfPsf, !&) cfo ljj/0F k|flKt / & pBf]u jfl0fHo ;+3;Fusf] ;dGjodf 5'6\6f 5'6\6} cGtlqm{of
sfo{qmdx ;DkGg u/]sf] 5 . sfo{qmddf s/bftf;]jf sfof{no
cGtMz'Ns Ohfhtkq k|bfg tyf gljs/0f ePsf] lyof] .
afnfh'sf s/ clws[txn] pQm s/bftf lzIff ;DaGwL sfo{qmddf
Joj;foLxnfO{ cfos/, d"=c= s/, cGtMz'Ns, lzIff;]jf s/,
s/bftf ;]jf sfof{no sf]6]Zj/ / GIZ RAS Project :jf:Yo ;]jf s/, clu|d s/ sl nufotsf s/ ;DaGwL ljljw
sf] ;+o'Qm cfof]hgfdf tfh Aof+s]6, ltgs'g], sf]6]Zj/df @)&) kIfsf ;DaGwdf / cfo ljj/0f bflvnf ug]{, s/ bflvnf ug]{
sflt{s !# ut] a'wjf/ s/bftf lzIff sfo{qmd ;~rfng ul/of] . ;dofjlw, cg'dflgt s/ ljj/0f k]z ug]{ tyf s/ bflvnf ug]{,
;f] sfo{qmd k|d'v s/ clws[t >L lnnf aNne Gof}kfg]Ho"sf] s/ btf{ ug]{, s/ btf{ ubf{ ;+nUg x'g'kg]{ cfjZos sfuhftx,
cWoIftfdf ;~rfng ePsf] lyof] . jxfFn] s/bftfxaf6 cfly{s ;dodf cfo ljj/0f bflvnf gubf{ tyf ;dodf s/ bflvnf
cWofb]z @)&) n] lbPsf 5'6 ;'ljwf;DaGwL tyf s/ ;DaGwL gu/]df x'g] b08 hl/jfgf tyf yk z'Ns tyf Jofhsf af/]df
Joj;foLxnfO{ k|lzIf0f k|bfg ug'{ePsf] lyof] .
;f] qmddf cfly{s cWofb]z, @)&) sf] bkmf @! b]lv bkmf
@* n] k|bfg u/]sf 5'6 ;'ljwfxsf jf/]df ;d]t Joj;foLxnfO{
hfgsf/L u/fpg'sf ;fy} Joj;foLxaf6 ;f]lwPsf] lh1f;fxsf]
;dfwfg k|bfg ul/Psf] lyof] . s/ clws[t ofdaxfb'/ /fgfn] O{
kmfOln tyf cfo ljj/0f d"=c=s/ ljj/0fsf] sDKo'6/ ljj/0f
k|ljli6 ug]{ ;DaGwdf cfjZos k|fljlws kIfsf af/]df hfgsf/L
u/fpg'ePsf] lyof] . eg] s/ clws[t s]z/axfb'/ yfkfn] s/bftf
tyf s/ k|zf;gsfaLrdf g / df;'sf] h:tf] ;DaGw /xg] tyf
Psfk;df ;xof]u / ;xsfo{ ug'k{ g]{ o:tf] ;xsfo{ Joj;flos dof{bf
tyf k]zfut cfr/0fsf] ;Ldfleq /x]/ ug'{kg]{ atfpg'eof] .
sfo{qmdf s/ clws[t uf]laGbk|;fb cfrfo{n] s/bftfn] cfkm\gf]
sf/f]af/ ubf{ k|rlnt sfg"gsf] kl/lwleq /x]/ ug'k{ g]{ / lgod;Ddt
sf/f]af/df k|zf;gsf tkm{af6 ;xof]u ul/g] atfpg'xb' } dlb/f tyf
;"lt{hGo kbfy{sf] sf/f]jf/ ubf{ dlb/f tyf ;"lt{hGo j:t'sf]dfq sf/f]af/
ug'k{[ g]{ tyf cj}w dlb/fsf] lgoGq0f ;DaGwdf k|sfz kfg'e{ Psf] lyof] .
dlb/f Joj;foLxsf] ;d]t ;xefuLtf ePsf] pQm sfo{qmddf
s/ clws[t uf]ljGbk|;fb cfrfo{n] Joj;foLxnfO{ cGtMz'Ns
Ohfht lng], ;dodf gjLs/0f ug]{ Joj:yf, hl/jfgf, cGtMz'Ns
cfGtl/s /fh:j sfof{no sf]6]Zj/n] cfof]hgf u/]sf] sfo{qmdsf ;xefuLx? hGo kbfy{ vf;u/L dlb/f tyf ;"lt{hGo kbfy{sf] sf/f]jf/ / cGo
kbfy{sf] sf/f]jf/sf]aLrdf /x]sf cfwf/e"t leGgtf, Joj;foLn]
cGo ;d;fdlos gLltut ljifodf p7]sf lh1f;fxsf] ;dfwfgsf ckgfpg'kg]{ ;hutfsf ;DaGwdf Joj;foLxnfO{ hfgsf/L
ljifodf k|sfz kfg'{ ePsf] lyof] . pQm sfof{qmddf g]kfn lgdf{0f u/fpg' ePsf] lyof] eg] s/ clws[t /fds'df/ >]i7n] s/bftfn]
;fdfu|L Aofkf/ dxf;+3, g]kfn dfj{n Aoj;foL ;+3, sf]6]Zj/ /fv]sf lh1f;fsf] pQ/ lbg'ePsf] lyof] .
Joj;foL ;+3, kz'klt lgdf{0f ;fdfu|L Jofkf/ ;+3, ;xsf/L ;+:yf
s/bftf lzIff sfo{qmdxdf cfly{s cWofb]z, @)&) sf] bkmf
Pj+ lzIf0f ;+:yfsf kbflwsf/Lxsf] ;xeflutf /x]sf] lyof] .
@! b]lv bkmf @* n] s/bftfnfO{ k|bfg u/]sf 5'6 ;'ljwfxsf
pQm sfo{qmddf g]kfn lgdf{0f ;fdfu|L Jofkf/ ;+3 If]q jf/]df Joj;foLxnfO{ ;';"lrt u/fOPsf] lyof] .
g+= & sf cWoIf cRo't s]=;L=n] Mismatch / cWofb]zn] lbPsf]
;f] sfo{qmddf cfkm\gf wf/0ff /fVb} g'jfsf]6 pBf]u jfl0fHo
5'6 ;DaGwL ljifodf cfkm\gf] dGtJo /fVg' ePsf] lyof] . sf]6]Zj/
;+3sf cWoIf >L /fhg >]i7n] s/ lzIffsf sfo{qmdx k|efjsf/L
Joj;foL ;+3sf cWoIf >L xl/z/0f kf7sn] 3/ axfn s/sf]
Pj+ kmnbfoL x'g] atfpg'eof] . :yfgLo Joj;foL Pj+ s/bftfxn]
b/ / ltg]{ bfloTjsf] ljifodf :ki6 gLltut cefjdf ;fgf7"nf
s/ sfg'gsf] hl6ntf / k|s[ofdf ;do ;fk]If ;/nLs/0f u/L s/
s/bftfnfO{ Pp6} Jojxf/ u/]sf]n] ;fgf s/bftf df/df k/]sf] s'/f
sfg'gnfO{ ;xh agfpg' lgtfGt cfjZos /x]sf] / ;do ;dodf
AoQm ug'{ eof] . ;f] sfo{qmddf s/ clws[t >L pbol;+x lai6n]
cfly{s cWofb]z @)&) n] u/]sf] s/ 5'6 ;DaGwL Joj:yf / s/ s/ k|zf;gn] o; If]qdf cfo ljj/0f / btf{ ug]{ u/fpg] sfo{
u/]df lgZrog} s/ ;xeflutf a9\g] ck]Iff /fv]sf lyP .
;xefuLtf laifosf] sfo{kq k|:t't ug'{ePsf] lyof] .

s/bftf ;]jf sfof{no sf]6]Zj/

15

cfkm\gf] cfo cfkm}+ lx;fj u/]/ 7Ls /sd s/ lt/f}+ .

I
TAX

kl/kq

jif{ @, c\s @, @)&) sflQsd+l;/

Vol 2, Issue 2, November 2013

ljifo M d"No clej[l4 s/ P]g, @)%@ -;+zf]wg ;lxt_ sf] cflb Component xdf ePsf] ;j} vr{xnfO{ To:tf] ;+/rgfsf] cleGg
cu+sf] ?kdf lnO{ To;df ePsf] vr{ ;d]t ;dfj]z ug]{ .
bkmf *-#_ sf] sfof{Gjog ;DaGwdf .
pk/f]Qm ljifodf d"No clej[l4 s/ P]g, @)%@ -;+zf]wg ;lxt_ sf]
bkmf *-#_ df /x]sf] Joj;flos k|of]hgsf] nflu lgdf{0f ul/g] krf; nfv
?k}of+eGbf a9Lsf] ejg, JFF ckf6{dG] 6 jf ;lk sDKn]S; / ljefun] tf]ss
] f
o:t} k|sf/sf cGo ;+/rgf btf{ gePsf] JolQmaf6 lgdf{0f u/fPsf] eP tfklg
To:tf] lgdf{0f btf{ ePsf] JolQmaf6 u/fP ;/x dfgL s/ bflvnf ug'{ kg]5
{ .
To;/L bflvnf gu/]df ;f] ;+/rgfsf] :jfldTj /x]sf JolQmaf6 s/ lgwf{/0f
u/L c;"n pk/ ul/g] 5 . eGg] Joj:yfsf] sfof{Gjogdf Ps?ktfsf] nflu
ljutdf o; ljefuaf6 ldlt @)^^%!! / @)&)!$ df kl/kq
ul/Psf]df tL kl/kqxn] P]gsf] pNn]lvt bkmfsf] Joj:yf sfof{Gjogdf
b'ljwf pTkGg x'g uPsf]n] ;f] ;DaGwdf lgDgfg';f/ ug{ u/fpg kl/kq ug]{
ldlt @)&)&# sf] lg0f{ofg';f/ cg'/f]w 5 .
-!_ P]gsf] bkmf *-#_ cGtu{t kg]{ ;+/rgf M
P]gsf] bkmf *-#_ sf] sfof{Gjogsf] k|of]hgsf] nflu ejg ckf6{dG] 6,
;lk sDKn]S; nufot ;8s, k'n, ljB't pTkfbg u[x, /+uzfnf cflb
k|sl[tsf ;DklQ, h'g :yfgfGt/0f ug{ ;lsb}g To:tf ;j} ;DklQnfO{
;dfj]z ug'k{ g]{ . ejg, ckf6{dG] 6, ;lk sDKn]S; afx]ssf cGo ;+/rgf
cGtu{tsf ;DklQx d"No clej[l4 s/ lgb]l{ zsfdf ;dfj]z eP kZrft
o; bkmfsf] -d"=c=s/sf]_ bfo/fdf kg]{5g\ .
-@_ Jofj;flos k|of]hgsf] cy{ M
d"No clej[l4 s/sf] bkmf *-#_ sf] k|of]hgsf] nflu Jofj;flos k|of]hg
eGgfn] ejg, ckf6{d0] 6 tyf ;lk sDKn]S; / ljefun] tf]ss
] f cGo o:t}
;+/rgf eGgfn] To:tf] ;DklQ lgdf{0f u/L ljqmL ug]{ Joj;fo ug]{ Pj+ To:tf]
;DklQnfO{ :yfoL ;DklQsf] ?kdf n]vfs+g u/L cfo cfh{gdf k|of]u x'g]
b'a} rfn' jf :yfoL ;DklQnfO{ j'emfp5 .
-#_ ;+/rgfsf] klxrfg M
P]gsf] o; bkmf sfof{Gjogsf] nflu To:tf] ;+/rgf Ps} :yfgdf lgdf{0f
ePsf] x'gk' g]{ . s'g} JolQmsf] ljleGg :yfgdf /x]sf] Jofkfl/s :yn, zfvf,
k|zfvf jf d'Vo sfof{nodf cnucnu lgdf{0f ePsf] t/ ;du|df ?= %)
nfveGbf a9L ePsf] cj:yfdf o; bkmfsf] k|of]hgsf] nflu ;dfj]z gug]{ .
t/ cfjfz u[x, ;8s, k'n h:tf ;+/rgfnfO{ cnucnu :yfgdf lgdf{0f
ePsf] 5 eg] klg o;nfO{ ;dfj]z ug]{ .
-$_ ;DklQsf] nfut u0fgf M
P]gsf] o; k|of]hgsf] nflu ;DklQsf] d"No u0fgf ug]{ k|of]hgsf] nflu
To:tf] ;DklQsf] nfut jf k"l hs[t ul/g] d"Nodf ljlQo lz/f]ef/ -Financial
overhead_ afx]ssf] ;a} lgdf{0f sfo{;u
k|ToIf ;DjGw /x]sf] nfutnfO{
;dfj]z ug]{ . o; cGtu{t gSzfg, l8hfOg lgdf{0f vr{ ;'k/Lj]If0f h:tf
vr{ ;d]t nfut k|of]hgdf ;dfj]z ug]{ .
-%_ ;DklQdf ;dfj]z x'g] vr{ -Components_ M
ejg, ckf6{dG] 6 nufotsf ;DklQxsf] ;+/rgf lgdf{0f Ps} JolQm
jf cnu cnu JolQmxaf6 ;d]t u/fpg ;lsG5 . h:t}M ljB'tLs/0f,
;]lg6]zg, /+u/f]ug -Painting_, cfGtl/s ;hfj6 -Interior Decoration_

k|sfzs
cfGtl/s /fh:j ljefu
nflhDkf6, sf7df8f}+
kmf]g g+=M )!$$!%*)@, $$!%*)#, $$!(&!(
Email: taxbulletin@ird.gov.np
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16

-^_ ;DklQsf] s/ nfUg] d"No u0fgf M

;DklQsf] nfut jf kl" hs[t x'g] d"No dWo] ;DklQ lgdf{0f k"j{ ul/g]
vr{x h:t}M gSzfg, gSzf :jLs[t ug{ nfUg] vr{, ljlQo nfut, t]>f]
kIfnfO{ e'QmfgL u/]sf] ;'k/Lj]If0f vr{ cflb ;dfj]z gu/L cGo ;j} vr{xnfO{
;dfj]z ug]{ . o; k|of]hgsf] nflu lgdf{0f sfo{df k|of]u ePsf] cGo d"No
clej[l4s/ nfUg] ;j} j:t' tyf ;]jfx ;dfj]z ug]{ .
-&_ s/sf] u0fgf / c;"nL M
-s_ s'g} JolQmn] cfkm\gf] ;+/rgf lgdf{0fsf] nflu lgdf{0f ;fdfu|L cf+km}n]
pknJw u/fPsf] Pj+ ;f] lgdf{0f sfo{ d"No clej[l4s/df btf{ ePsf]
JolQmaf6 u/fPsf] 5 / j:t' tyf ;]jf k|of]u jfkt bflvnf x'gk' g]{
d"=c=s/ k'/} k|fKt ePsf] 5 eg] pNn]lvt /sddf s/ u0fgf gug]{ .
-v_ s'g} JolQmn] cfkm\gf ;+/rgf lgdf{0fsf] nflu lgdf{0f ;fdfu|L v/Lb
u/L lgdf{0f sfo{ cdfgtdf u/fPsf] 5 eg] To;/L lgdf{0f ePsf]
;DklQsf] nfutdf d"No clej[l4 s/ e'QmfgL ePhlt d"No 36fO{
afsL /x]sf] d"Nodf s/ u0fgf u/L c;"n ug]{ .
-u_ olb s'g} JolQmn] lgdf{0f ug]{ ;+/rgfdf k|of]u x'g] lgdf{0f ;fdfu|L cfkm\g}
pTkfbg jf cfkm";u ePsf] df}Hbftaf6 k|of]u u/]sf] 5, pQm pTkfbg
jf cfkm";u ePsf] df}Hbftaf6 k|of]u u/]sf j:t'df d"=c=s/ bflvnf
u/]sf] 5}g / To:tf] ;+/rgfsf] lgdf{0f sfo{ cfkm\g} sfdbf/ / sd{rf/Laf6
u/fPsf] 5 eg] To; ;+/rgfsf] jhf/ d"Nocg';f/ nfut sfod u/L
d"No clej[l4 s/ u0fgf u/L c;"n ug]{ .
-*_ ;DklQsf] klxrfgsf] ;dofjwL M
P]gsf] o; bkmfsf] k|of]hgsf] nflu dfly a'b f g+= @ cg';f/ klxrfg
ePsf] ;DklQ lgdf{0fdf hlt ;do nfu]klg To;nfO{ ;dfj]z ug]{ .
To:tf] ;DklQ lgdf{0fsf] ;dofjwL cfly{s jif{ jf s'g} ;do l;dfnfO{
cfwf/ glng] / klxrfg ePsf] ;+/rgf hlt ;dofjlwdf lgdf{0f eP
klg To;nfO{ ;dfj]z ug]{ .
-(_ s/ lgwf{/0f tyf c;'nL M
Eff}lts ;+/rgf lgdf{0f ug]{ JolQm d"=c=s/df btf{ ePsf] JolQm eP
To:tf] JolQmn] ;+/rgf lgdf{0fsf] qmddf j:t' tyf ;]jf k|fKt ug]{ qmddf
u/]sf] vr{nfO{ cfkm\gf] s/ cjwL cg';f/ s/ bflvnf ug]{ . h:t}M dfl;s
s/ ljj/0f j'emfpg] s/bftfn] j:t' tyf ;]jf k|fKt ubf{ u/]sf] vr{ h'g
dlxgfdf e'QmfgL ePsf] xf] ;f] dlxgf ;dfKt ePsf] @% lbgleq cf+km}n]
s/ lgwf{/0f u/L s/ bflvnf ug]{ . d"No clej[l4 s/df btf{ gePsf]
JolQmn] j:t' tyf ;]jf vl/b jf pkof]u d"Nodf d"=c=s/ bflvnf gePsf]
xb;Ddsf] /sdsf] x'g] d"=c=s/ csf]{ dlxgfsf] @% ut] leq bflvnf ug]{ .
-!)_ b08 ;hfo M
d"No cleal[4 s/ P]g, @)%@ sf]] bkmf *-#_ df ePsf] Joj:yf
kl/kfng gug]{ s/bftfnfO{ s/ clws[tn] d"No cleal[4 s/ P]g, @)%@
sf]] bkmf @) cg';f/ s/ lgwf{/0f ubf{ plNnlvt P]gsf] bkmf @(-!s_
jdf]lhd s/ ljuf]sf] @% k|ltzt hl/jfgf ug]{ .

;+/Ifs
6+sdl0f zdf{

;Dkfbs d08n
dbg bxfn
uf]kfnk|;fb l3ld/]
9'08L/fh bfxfn

s/;DaGwL bfloTjx ;dodf g} k"/f u/L ;r]t gful/ssf] kl/ro lbcf}+ .

dxf/fh sf]O/fnf
rGb|snf kf}8]n
/fhs'df/ kf]v|]n