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  • Hotel MGT Act

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    Lal Dhwoj
    3 views2 pages
    1. VAT stands for Value Added Tax, which is an indirect tax levied on the consumption of goods and services. It is charged on the value added at each stage of production, distribution, and sale of goods and services. 2. VAT is calculated at a rate of 13% on the sales price, with tax collected on output and tax credits given for tax paid on inputs. The net VAT payable is the output tax minus the input tax. 3. VAT was introduced in Nepal in FY 2054/55 (1997/98). It was introduced to broaden the tax base, simplify the tax system, and establish VAT as the main source of revenue.

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    management hotel

    Original Title

    hotel mgt act

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    1. VAT stands for Value Added Tax, which is an indirect tax levied on the consumption of goods and services. It is charged on the value added at each stage of production, distribution, and sale of goods and services. 2. VAT is calculated at a rate of 13% on the sales price, with tax collected on output and tax credits given for tax paid on inputs. The net VAT payable is the output tax minus the input tax. 3. VAT was introduced in Nepal in FY 2054/55 (1997/98). It was introduced to broaden the tax base, simplify the tax system, and establish VAT as the main source of revenue.

    Copyright:

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

    Hotel MGT Act

    Uploaded by

    Lal Dhwoj
    1. VAT stands for Value Added Tax, which is an indirect tax levied on the consumption of goods and services. It is charged on the value added at each stage of production, distribution, and sale of goods and services. 2. VAT is calculated at a rate of 13% on the sales price, with tax collected on output and tax credits given for tax paid on inputs. The net VAT payable is the output tax minus the input tax. 3. VAT was introduced in Nepal in FY 2054/55 (1997/98). It was introduced to broaden the tax base, simplify the tax system, and establish VAT as the main source of revenue.

    Copyright:

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

    @= d"No clej[l4 s/ (VAT)

    != ;fdfGo hfgsf/L
    != VAT eg]sf] s] xf] <
    d"No clea[l4 s/ j:t' / ;]jfsf] pkef]udf nfUg] ck|ToIf s/ xf] . s/of]Uo j:t' tyf
    ;]jfsf] pTkfbg, k}7f/L tyf ljt/0fsf ljleGg tx / r/0fx¿df x'g] d"No clea[l4sf]
    txdf nfUg] s/ ePsfn] g} o;nfO{ d"No clea[l4 s/ elgPsf] xf] .
    @= VAT sf] u0fgf s;/L ul/G5 <
    pQ/M s/sf] b/ !# k|ltzt
    laqmL d"No laqmLdf ;+sng vl/b/k}7f/L vl/b/k}7f/Ldf d"No clea[l4 s/
    -s_ ul/g] s/ d"No lt/]sf] s/ bfloTj
    tx/r/0f -Output tax_ -u_ -Input tax_ (Output Tax –
    -v_ -3_ Input Tax )
    -v–3_
    pTkfbs ? @)).– ? @^.– ? ). )) ? ).)) ? @^.–
    yf]s ? #)).– ? #(.– ? @)).– ? @^.– ? !#.–
    laqm]tf
    v'b|f laqm]tf ? $)).– ? %@.– ? #)).– ? #(.– ? !#. –
    pkef]Qmfn] ltg'{ kg]{ / ;/sf/n] k|fKt ug]{ d"=c= s/ ? %@.–

    #= g]kfndf VAT slxn] b]lv lv nfu" ePsf] xf] <


    lj=;+=@)%$ d+;L/ ! ut] .
    $= g]kfndf VAT lsg nufOPsf] xf] <
    • s/sf] bfo/f j9fP/ /fh:j ;+sngdf a[l4 ug{ .
    • s/sf] cfwf/ lj:tf/ u/L s/sf b/x¿ 36fpg .
    • a:t' / ;]jfdf nufO{Psf ljleGg s/x¿nfO{ vf/]h u/L d"=c=s/nfO{ /fh:jsf] k|d'v
    cfwf/sf] ?kdf :yflkt ug{ .
    • :jo+s/ lgwf{/0f k|0ffnLnfO{ k|f]T;fxg ug{ .
    • s/bftfsf] sf/f]jf/ :yflkt ug{ .
    • k|zf;lgs hl6ntf sd ug{ .
    • sfg"gL k|s[ofnfO{ ;/n / kf/bzL{ agfpg .
    • s/sf] lx:;fdf ck|ToIf s/sf] of]ubfg a9fp+b} n}hfg .
    %= VAT sf] b/ slt xf] <
    !# k|ltzt .
    ^= s] VAT n] j:t' tyf ;]jfsf] d"No j[l4 ub{5 <
    ub}{g . of] pkef]Qmfn] j:t' / ;]jf pkef]u u/] jfkt e'QmfgL ug'{kg]{ s/ xf] .t;y{ l;wf
    cy{df d"No j[l4 u/]sf] b]lvPtfklg j:t' / ;]jfsf] d"No clej[l4df dfq s/ nfUg] x'Fbf d"No
    j[l4 x'Fb}g .
    &= g]kfndf VAT sf] k|zf;g s' s'g sfof{non] u5{ <
    cfGtl/s /fh:j ljefu / ;f] cGtu{tsf sfof{nox¿ .
    *= VAT btf{ ubf{ s] kmfObf x'G5 <
    • sfg"gsf] kl/kfngf .
    • s/s6\6L kfO{g] sf/0fn] cGo;Fu k|lt:kwf{ ug{ ;lsG5 .
    • ;/sf/L sfof{no;Fu sf/f]jf/ ug{ kfO{g] x'Fbf Joj;fo lj:tf/ x'G5 .

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