Category: Corporate and Tax Laws

1. DEFINITION (परिभाषा) → Law is a system of rules recognized and enforced by the State to regulate human conduct and ensure justice. “Law is a command of the sovereign backed by [Read More...]

नेपालको संविधान २०७२ अनुसार सर्वोच्च अदालतले पाँच प्रकारका रिटहरू जारी [Read More...]

Steps for E-TDS Submission Access the Portal Open browser and go to www.ird.gov.np Click "Taxpayer Portal" Click the "+" next to "E-TDS" on the left panel Select "E-TDS" Register for Submission Click [Read More...]

The Doctrine of Ultra Vires is a legal principle primarily applicable to corporate and administrative law. The term "ultra vires" is derived from Latin, meaning "beyond powers." Under this doctrine, [Read More...]

Jurisprudence of Taxation refers to the theoretical and philosophical understanding of tax laws, principles, and practices. It explores the legal, ethical, and societal aspects of taxation, providing [Read More...]

Concept of Contribution-Based Social Security Fund (SSF) The Contribution-Based Social Security Fund (SSF) is a social protection program in Nepal aimed at providing financial security and welfare [Read More...]

Concept of Value Added Tax (VAT) Value Added Tax (VAT) is an indirect tax imposed on the consumption of goods and services. It is a multi-stage tax levied at every point of the supply chain where [Read More...]

VAT Refund for Foreign Tourists at Tribhuvan International Airport (TIA) Yes, foreign tourists can claim a VAT refund on purchases made in Nepal at the Tribhuvan International Airport (TIA). Here's [Read More...]

What is Withholding Tax? Withholding Tax is an advance tax deducted at the source of income. In simple terms, when a person or entity (the payer) makes a payment to another person or entity (the [Read More...]

VAT Return Process in Nepal Value Added Tax (VAT) is a tax imposed on the value added to goods and services. In Nepal, businesses registered under VAT must comply with the tax laws and regulations [Read More...]