APPENDIX – A

Cover Letter

Dear Madam\Sir,

First of all, I would like to introduce myself as a student of Shanker Dev Campus,
Tribhuwan University, Master’s in Business Studies (MBS), Final year. I am going to
prepare a dissertation entitled “Effectiveness of Self-Assessment of Income Tax in
Nepal” to fulfill partial requirement of Master’s Degree of Business Studies of Tribhuvan
University.

I have sent a questionnaire to spare some of your valuable time to provide your
suggestions and opinions concerning income tax system in Nepal, which will be very
useful and guide me for completing my research work. I would be very much appreciated
if you could provide your important time for filling this questionnaire.

I assure to keep every detail you provided to me confidential.

I am looking forward to your co-operation and support with many thanks as soon as
possible.

Yours Sincerely

Binod Pandey
MBS Final Year

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 APPENDIX – B

Questionnaire

"Effectiveness of self-assessment of Tax in Nepal"

Name................................................... Designation...............................
Office organization............................... Occupation................................

Please Tick () the answer of your choice or where ever appropriate put in order of preference
from one to last number of alternative. Number one is the most important and the last number for
the least.

1. Do you consider that the income tax is suitable means of raising government revenue?

Yes [ ] No [ ] I don't know [ ]

2. Do you think that public awareness programmer is necessary in Nepal for raising
government revenue?

Yes [ ] No [ ] I don't know [ ]

3. To generate more additional resource from income tax what factor do you approve to
mobilize? (Please rank according to the priority)

i) Widening tax base and tax coverage. [ ]

ii) Granting investment allowance instead of tax incentive to new industries.
[ ]
iii) Increasing Tax paying habit of tax payers [ ]
iv) Increment of administration efficiency. [ ]
v) Discouraging corruption practice. [ ]

vi) Other if any (please specify)......................................

4. To assess income tax, which method do you prefer?

I Self………… II Tax officer……… III Asst. committee…….. IV Other……….

5. Do you think that self Tax Assessment system is effective in Nepal?

Yes [ ] No [ ] I don't Know [ ]

6. If No, what are the reasons? (Please rank according to priority 1 to 4.)

i) Lack of proper accounting system. [ ]

ii) Lack of knowledge about self-Tax assessment procedure. [ ]
iii) Lack of correct auditing system. [ ]
iv) Lack of believe upon government. [ ]
v) Other if any (please specify)..................................................

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7. In your opinion, is the Self-Tax Assessment a suitable means of rising Domestic
resource?
Yes [ ] No [ ] I don't know [ ]
8. If Yes, Why is it suitable measure of rising domestic resource?
i) Encourage Tax Payer to motive about payments of Tax. [ ]
ii) Helps to know their own liability of the tax payers. [ ]
iii) Helps to maintain their books of accountant. [ ]
iv) Simple and short procedure of assessment. [ ]

v) Other if any (please specify)..................................................

9. Do you think that provisions given for self tax assessment in the new Income Tax Act
2058 are sufficient?

Yes [ ] No [ ] I don't know [ ]

10. If No, how it can be improved?

i) Provisions of law regarding to self assessment should be made simple.
[ ]
ii) Encourage the assesses for self assessment by providing incentives.
[ ]
iii) Assessment of tax should be made in time. [ ]

iv) Other if any (please specify).............................................

11. Do you think that all tax payers follow the self assessment?

Yes [ ] No [ ] I don't know [ ]

12. Do you suggest heavy penalty on those tax payers who submit false statement of self tax
assessment?

Yes [ ] No [ ] I don't know [ ]

13. Do you feel any problem in paying income tax?

Yes [ ] No [ ] I don't know [ ]

14. If yes, what are the major problems?

i) Complicated procedure due to complex tax laws. [ ]
ii) Administrative harassment. [ ]
iii) Lack of relevant tax information. [ ]

iv) Other if any (please specify)..............................

15. In your opinion what should be the time limit be given for the assessment of tax after
passing the income year?
i) One months. [ ]
ii) Three months. [ ]
iii) Six months. [ ]

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 iv) One year. [ ]

v) Other if any (please specify)..................................................

16. Do think that, Tax administration in Nepal is effective?

Yes [ ] No [ ] I don't know [ ]

17. If No, what are the reasons? (Please rank according to the priority)
i) Lack of knowledge about tax assessment procedure. [ ]
ii) Lack of meaningful taxpayers information. [ ]
iii) Lack of proper incentives to tax personnel. [ ]
iv) Lack of co-ordination with in department. [ ]
v) Unnecessary outside pressure. [ ]
vi) Other if any (please specify).....................................

18. How can it be improved? (Please rank according to the priority)

i) Providing more salary and incentives. [ ]
ii) Timely information and check by government. [ ]
iii) Conducting seminars training & conference. [ ]
iv) Establishment and implementation of effective rewards & punishment system.
[ ]
v) Controlling the negligence of taxpayers. [ ]

v) Other if any (please specify)......................................

Thanks for your co-operation.