8= ;+o'Qm pkqmd -joint venture _ sf] xsdf ;DjGwLt kIf sfof{nox?
f{nox? tyf cfGtl/s /fh:j ljefusf] 6f]n lkm| gDj/
ljrsf] ;Demf}tf / ;fem]bf/x?sf] :yfoL n]vf gDj/ eP
;f] k|df0fkqsf] k|ltlnlk .
!#= s/ 5'6 ePsf s]xL k|d'v a:t' tyf ;]jfx? M
» cfwf/e"t s[lif pTkfbg / s[lif ;fdu|Lx?,
» cfwf/e"t cfjZostfsf tf]lsPsf j:t'x?,
» hLjhGt' tyf ;f]sf] pkh,
» lzIff, lstfj, cvjf/
» ;f+:s[lts, snfTds / sflnu9L ;]jf,
» ofq'jfxs oftfoft tyf 9'jfgL ;]jf,
» dfgj cf}ifwL,
» hnljB't cfof]hgfsf nflu cfjZos kg]{ g]kfndf pTkfbg
gx'g] d]lzg/L cf}hf/, ltgsf kf6{k'hf{, oGq pks/0f, k]g:6s
kfOk jf ;f] jgfpg k|of]u x'g] kmnfd] kftf,
» cGo tf]lsPsf j:t' tyf ;]jfx? .
» cGo
-lj:t[t hfgsf/Lsfnflu d"No clea[l4 s/ P]g, @)%@ sf] cg';"rL
! x]g'{xf]nf . pNn]lvt Joj:yfx? k|To]s jif{sf] cfly{s P]gjf6
Aojl:yt x'g] ub{5 _ .
!$= d"=c=s/ df btf{ eP kl5 kfngf ug'{ kg]{ Aoa:yfx? s]
s] x¬g\ <
» tf]lsPsf] cjlw leq} -dfl;s, å}dfl;s / rf}dfl;s_ Online
s/ laa/0f k]z ug]{,
» cfGtl/s /fh:j sfof{no tyf s/bftf ;]jf sfof{nojf6 gof+
s/bftfsf] xsdf btf{ x'gf;fy / ;fljsjfnfn] k|To]s cfly{s
jif{ ;dfKt ePsf] ;fpg dlxgfleq} vl/b tyf ljqmL vftfx?
k|dfl0ft u/fO{ sf/f]jf/ ;+rfng ug]{,
» k|To]s cfly{s jif{ ;dfKt eP kl5 tLg dlxgfleq jflif{s
sf/f]jf/sf] cfo ljj/0f k]z ug]{ .
» vl/b vftf, lals| vftf / df}Hbft vftf cBfalws ug]{
» s/kf6L ;a}n] b]Vg] 7fpdf em'08ofpg]
!%=d"No clea[l4 s/ btf{ ;DjGwdf yk hfgsf/L sxf“jf6
kfOG5 <
» btf{ ;DjGwL yk hfgsf/L cfaZos k/]df ;DjlGwt cfGtl/s
/fh:j sfof{nox?, 7"nf s/bftf sfof{no, s/bftf ;]jf
!^^))!$)))) df kmf]g ug'{xf]; jf www.ird.gov.np df cfGtl/s /fh:j ljefu
www.ird.gov.np
log-on u/L FAQ df lSns u/L k|fKt ug{ ;lsG5 .
d"No clej[l4 s/ btf{ ;DaGwL
hfgsf/L
(Information on VAT Registration)
d"No clea[l4 s/df btf{sf] cToGt dxTjk"0f{ :yfg /x]sf] 5 . s/
of]Uo a:t' tyf ;]jfsf] sf/f]jf/df ;+nUg AolStn] d"No clea[l4
s/ -VAT _ df Aoa;fo btf{ ug'{ kb{5 . d"No clea[l4 s/df
Aoa;fo btf{ ubf{ sf/f]jf/df ;+nUg x'g]{ AolQm, sf/f]jf/sf] k|s[lt,
sf/f]af/sf] d"No h:tf cfwf/e"t kIfnfO{ ljZn]if0f ul/G5 . d"No
clea[l4 s/ btf{ ;DjGwL tf]lsPsf] dfkb08 tyf k|lqmofx?sf
;DjGwdf b]xfo jdf]lhdsf] k|Zgf]Q/sf] dfWodjf6 ;d]l6Psf]] 5 .
!= d"No clej[l4 s/df btf{ eg]sf] s] xf] <
d"=c=s P]g @)%@ cg';f/ s/ nfUg] j:t' tyf ;]jfsf] sf/f]jf/
df ;+nUg /xg] AolStn] sf/f]af/ z'? ug'{ cl3 d"No clea[l4 s/
k|of]hgsf] nflu tf]lsPsf] cfGtl/s /fh:j sfof{no, s/bftf ;]jf
sfof{no jf 7"nf s/bftf sfof{nodf uO{ clgafo{ ?kdf btf{ x'g'
kb{5 . laut b]lv s/of]Uo sf/f]af/ ul/ cfPsf AolStsf] sf/f]af/
Threshold eGbf dfly k'u]df d"=c=s df sf/f]af/ btf{ u/L #)
lbg leq k|df0f kq k|fKt ug'{ kb{5 .
@= d"No clej[l4 s/df Threshhold Joj:yf eg]sf] s] xf]<
s/of]Uo a:t' tyf ;]jfsf] sf/f]af/ u/]tf klg Ps aif{sf] calwdf
lglZrt /sd eGbf sdsf] sf/f]af/ ug]{ AolStx? btf{ x'g gkg]{
u/L sfg'gn] tf]s]sf] sf/f]af/sf] l;dfnfO{ Threshold elgG5 .
cfGtl/s /fh:j ljefu o:tf] sf/f]af/sf] l;df lgwf{/0f ug]{ k|0ffnL w]/} b]zx?df k|rngdf
nflhDkf6, sf7df8f}+ /x]sf] 5 .
kmf]g g+= )! $$ !% *)@, $$ !% *)#
www.ird.gov.np #= d"No clej[l4 s/ btf{ k|of]hgsf] nflu -Threshhold _
© IRD, Dec. 2013
slt tf]lsPsf] 5 <
d"=c=s= P]g @)%@ tyf d"c=s= lgodfanL @)%# cg';f/ s/df
btf{ x'gsf] nflu sf/f]af/sf] l;df lgDg cg';f/ tf]lsPsf] 5
» a:t' sf/f]jf/sf] xsdf s/ of]Uo sf/f]jf/ jflif{s jL; nfv
?k}of‘ eGbf a9L ePdf
» ;]jfsf] sf/]faf/ ePdf aflif{s bznfv ?k}of eGbf a9L ePdf
» a:t' tyf ;]jf b'j}sf] ldl>t sf/f]jf/ ePdf bznfv ?k}of‘
eGbf a9L ePdf
» Aoj;flos k|of]hgsf] nflu Ps k6sdf ?= bz xhf/ eGbf
j9Lsf] s/ of]Uo j:t' jf ;]jf k}7f/L ug]{ ePdf .
» s'g} AolQmsf] 6]lnkmf]g dxz'n / 3/ axfn u/L jflif{s Ps
nfv ?k}of eGbf j9L vr{ ePdf
» aflif{s ? Ps nfv eGbf a9Lsf] k/fdz{ ;]jf k|bfg ug]{ ePdf
» tf]lsPsf] If]qdf tf]lsPsf a:t'x/sf] sf/f]af/ ug]{ AolSt
$= Threshold sf] lgwf{/0f s;/L ul/G5 <
;fdfGotM ljut jfx| dlxgfsf] vl/b / ljqmL dWo] h'g jl9 x'G5
;f]xL c+ssf] cfwf/df Threshold lgwf{/0f ul/G5 .
%= d"No clej[l4 s/df s/of]Uo tyf s/ 5'6df s] s:tf
j:t' tyf ;]jf kb{5g\ <
» d"No clea[l4 s/ P]g, @)%@ sf] cg';'rL ! df pNn]lvt s/
5'6 x'g] a:t' tyf ;]jfx? jfx]s cGo ;j} j:t' tyf ;]jfsf]
cfk'lt{, cfoft / lgof{tdf d'=c=s/ nfUb5 .
» s/ 5'6 x'g] j:t' tyf ;]jfx?sf] zLif{sut ljj/0f o; a|f];/
sf] cGTodf lbOPsf] 5 .
^= d"No clej[l4 s/df :j]lR5s btf{ ug]{ Joj:yf 5 <
laut afx| dlxgfdf d"No clea[l4 s/ -VAT _ df y|];xf]N8 eGbf
sd /sdsf] s/ nfUg] j:t' tyf ;]jfsf] sf/f]jf/ ug]{ AolQmn]
cfkmgf] sf/f]af/ btf{ ul/ lbg cfa]bg ug{ ;S5 / s/ clws[tn]
klg cfaZos hfr a'em u/L btf{ ul/lbg ;S5 . o;nfO{ :j]lR5s
btf{sf] Aoa:yf elgG5 .
&= :j]lR5s btf{ ubf{ Joj;foLnfO{ s] kmfObf x'G5 <
d"=c=s/df cfkmgf] sf/f]af/sf] :j]lR5s btf{ ugf{n] lgDg kmfObf
x'G5
» cfkm"n] vl/b u/]sf j:t' jf ;]jfdf lt/]sf] s/ s§L ug{
kfOG5 .
» btf{jfn vl/bstf{n] s/ ljhs vf]Hg] x'‘bf sf/f]jf/ lj:tf/
x'G5 .
» g]kfn ;/sf/ tyf g]kfn ;/sf/sf] :jfldTj ePsf] ;+3 ;+:yf
jf sfof{no jf ;+j}wflgs lgsfon] Ps k6sdf kf‘r xhf/
?k}of eGbf j9Lsf] j:t' vl/b ubf{ jf ;]jf k|fKt ubf{ btf{
d" c= s/df btf{ ePsf] AolQm;+u dfq ug]{] x'Fbf Aofkf/df
lj:tf/ x'G5 .
» cfkm"n] ;+sng u/]sf] s/ / d"=c=s/ ljj/0f rf/ dlxgfdf Ps
k6s a'emfpg] ;'ljwf kfOG5 .
*= clgjfo{ ?kdf d"=c=s/ btf{ ug{ kg]{ :yfg tyf sf/f]jf/
af/] s:tf] sfg"gL Aoa:yf 5 <
dxfgu/kflnsf, pk-dxfgu/kflnsf, gu/kflnsf jf cfGtl/s
/fh:j ljefun] tf]s]sf] If]q leq xf8{j]o/ ;]g]6/L, kmlg{r/, lkmSr/
kmlg{l;+u c6f]df]jfON; -df]6/kf6;{_ On]S6\|f]lgS; dfj{n, z}lIfs
k/fdz{, l8isf]y]s, x]Ny Snj, Sof6l/u ;]jf, kf6{L{ Kofn]; Aoa;fo,
kfls{Ë ;]jf, d]lzg/L pks/0f k|of]u ePsf] 8««fO{lSng;,{ jf/
;lxtsf] /]i6'/]06 / sn/ Nofjsf] sf/f]jf/, a'l6s, ;'l68 ;l6{ª,
;fdfg ;lxtsf] 6]nl/8 Aoa;fo, lzIf0f ;+:yf jf :jf:Yo ;+:yf
jf cGo lgsfodf o'lgkmd{ cfk"lt{ ug]{ sfo{ jf cfO;ls|d pBf]u
;+rfng u/]df d"=c=s df clgjfo{ ?kdf btf{ x'g'kg]{ Aoa:yf /x]sf]
5.
(= d"No clea[l4 s/df c:yfoL btf{ ;DjGwL s] Aoa:yf 5 <
c}fBf]lus, Aofa;flos, z}lIfs k|a4{g / lasf;sf] nflu cfof]hgf ul/g]
5f]6f] calwsf] k|bz{gL / d]nfdf ;xefuL x'g] pBf]uL tyf Aoa;foLx?n]
k|bz{gL jf d]nf calwe/sf] nflu d"=c=s/df btf{ x'g' kg]{ sfg"gL
k|fawfg /x]sf] 5 . o;}nfO{ c:yfoL btf{ elgG5 . o:tf] sf/f]jf/sf]
xsdf sf/f]jf/ z'? x'g' eGbf cufj} d'=c=s/df btf{ u/fpg' kb{5 .
!)= lgb]{zfTds btf{ -Forced Registration _ ug]{ s¬g} Aoj:yf
5<
sfg"gt d"=c=s/df btf{ x'g' kg]{ st{Ao ePsf AolQmn] btf{ gu/L
s'g} sf/f]jf/ ul//x]sf] km]nf k/]df s/ clws[tn] lgb]{zfTds btf{
u/fpg] sfg"gL Aoa:yf 5 .
!!= s] ;fdflhs ;+3 ;+:yf NGO/INGO n] klg d"=c=s/ df
btf{ ug{¬ kb{5 <
y|];xf]N8 eGbf j9Lsf] s/ nfUg] j:t' tyf ;]jfsf] sf/f]jf/ ug]{ ;+3
;+:yfx? NGO/INGO nufot hf] ;'s}n] klg d"=c=s/df btf{ ug'{
kb{5 .
!@= d"=c=s/ df btf{ ug{sf] nflu b/vf:t lb+bf ;+nUg ug¬{
kg]{ sfuhftx? s] s] x¬g <
» s/bftfn] cfkm\gf] sf/f]jf/ btf{ ug{sf] nflu b]xfosf
sfuhftx? ;+nUg u/L k]z ug'{ kb{5 M
s= :yfoL n]vf g+= lnO{ ;s]sf] 5 eg] yk lgj]bg dfq,
v= :yfoL n]vf g+= k|fKt u/]sf] 5}g eg] lgj]bg -lgodfjnLsf]
cg';"rL !_
u= k|f]k/fO6/ jf ;+rfns jf ;fem]bf/sf] kf;kf]6{ ;fOhsf] #
k|lt kmf]6f],
3= Aoj;fo btf{sf] k|df0fkq,
› pBf]usf] xsdf pBf]u ljefu jf 3/]n' tyf ;fgf pBf]u
jf laz]if k|s[ltsf] pBf]u Aoj;fosf] xsdf To:tf] pBf]u
btf{ ug]{ lgsfodf btf{ ePsf] k|df0f,
› sDkgLsf] xsdf sDklg /lhi6«f/sf] sfof{nodf btf{ ePsf]
k|df0f,
› Aofkf/sf] xsdf jfl0fHo ljefu jf o; cGtu{tsf
sfof{nox?df btf{ ePsf] eP ;f] sf] k|df0f,
› ;fgf] Aoj;fosf] xsdf :yfgLo lgsfodf btf{ ePsf] eP
;f] sf] k|df0f,
8= lzIfs, 8fS6/, jlsn, g;{, n]vf kl/Ifs h:tf ;]jf
Aoj;fosf] xsdf cg'dlt lbg] lgsfon] hf/L u/]sf] k|df0f
kq,
r= lgdf{0f tyf 7]Ssf Aoj;fosf] xsdf ef}lts of]hgf tyf
lgdf{0f dGqfno / lhNnf ljsf; ;ldtLn] hf/L u/]sf]
cg'dlt k|df0fkq,
5= cGtMz'Ns nfUg] kbfy{ pTkfbg, cfoft jf ljqmL ljt/0f
ug]{ JolQmn] cfGtl/s /fh:j ljefu tyf sfof{nojf6
hf/L ePsf] cGtMz'Ns Ohfhtkq,
h= gful/stf k|df0fkqsf] k|ltlnlk -Psn AolQm ePsf] k|f=ln
eP PSnf] z]o/wgLsf], ;fem]bf/L eP ;fem]bf/x?sf]_,
em= sf/f]jf/ :yn klxrfg ug{ ;lsg] u/L jgfOPsf] gS;f,
`= 3/ jxfn ;Demf}tf jf hUufwgL k'hf{ -cfkm\gf] 3/df eP
hUuf wgL k'hf{, csf{sf] 3/df eP 3/ wgL ;+u u/]sf] 3/
jxfn ;Demf}tf kq_,
6= sDkgLsf] xsdf k|jGwkq÷lgodfjnL,
7= sDkgLsf] clwsf/gfdf, -Power of Attorney _