jif{ #, c\s ^, @)&@ k';,

/fh:j ;+sng utjif{s} a/fa/

sf7df8f}+ . cfly{s jif{ @)&@)&#

d+l;/ d;fGt;Ddsf] /fh:j ;+sngdf ut
jif{sf] ;f]xL cjlwsf] t'ngfdf ztk|ltzt
ePsf] 5 . cfly{s jif{ @)&@)&# d+l;/
dlxgf;Ddsf] /fh:j ;+sngsf] nIo ?=
%& cj{ #^ s/f]8 (! nfv %! xhf/
/x]sf]df ?= $^ cj{ (( s/f]8 (@ nfv
#$ xhf/ ;+sng eO{ nIosf] t'ngfdf
*@ k|ltztsf] k|ult ePsf] 5 . lzif{sut
kdf x]bf{ cfos/ tkm{ ?= !( cj{ @&

Year 3, Issue 6, Janaury 2016

ljefu cGtu{tsf ;j} sfof{nox?aLr

sfo{ ;Dkfbg ;Demf}tf ;DkGg

Sector wise Revenue Collection (upto 2072 Mansir)

Last year
collection
(RS bn)

Sector

Target
(Rs bn)

Collection (Rs.
bn)

Achievement
(%)

Growth
Rate
(%)

Income Tax

15.75

19.17

15.08

79

96

Rental Income Tax

0.90

0.96

1.05

109

115

Interest Income Tax

2.71

3.57

3.15

88

116

Total Income Tax

19.38

23.70

19.28

81

99

VAT (domestic)

15.81

19.44

17.32

89

110

Excise (domestic)

11.04

13.46

9.85

73

89

Education Service Fee

0.21

0.29

0.21

72

100

Health Service Tax

0.31

0.46

0.33

72

106

Grand Total

46.76

57.36

46.99

82

100

Deficit in collection: Rs 10.36 bn

s/f]8 (^ nfv *@ xhf/, d"No clej[l4

s/ ?= !& cj{ #@ s/f]8 %( nfv &#
xhf/ / cGtMz'Ns tkm{ ?= ( cj{ *$
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5 . ;f] /sd nIosf] t'ngfdf cfos/
tkm{ *! k|ltzt, d"Noclej[l4 s/ tkm{
*( k|ltzt / cGtz'NsafsL !% k]hdf====

sfo{ ;Dkfbg ;Demf}tf ;DaGwL ljefudf cfof]lht sfo{qmddf

dxflgb]{zs >L r'8fdl0f zdf{ nufot sd{rf/Lx?
sf7df8f} + . lghfdtL ;] j f P] g ,
@)$( sf] bkmf !% -@_ adf] l hd
cfGtl/s /fh:j ljefusf] sfd sf/jfxLnfO{
k| e fjsf/L agfpg cfGtl/s /fh:j
ljefusf dxflgb]{zs >L r'8fdl0f zdf{
/ pkTosfl:yt sfo{nosf k|d'vx?aLr
ljefudf cfof]lht Ps ljz]if sfo{qmddf

cfFvLem\ofn

sfof{no kl/ro

k[i7
$!!

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/ s/bftfsf]
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ePsf] 5 . ;Demf}tfdf pNn]v ePsf
sfo{;Dkfbg ;"rsx?n] glthfd'vL sfo{
;Dkfbg x' g ] ck] I ff ljefun] lnPsf]
5 . sfo{ ;Dkfbg ;Demf}tfdf plNnlvt
sfo{x? cGo lgsfosf] sfo{ ;Dkfbgsf]
;do, nfut ;d]tdf cfwfl/t x'g] ePdf
;f] sf/0fn] / sfo{ ;Dkfbgsf] qmddf
sfj' aflx/sf] kl/l:ylt k/L sfo{ ;DkGg
x'g g;Sg] cj:yf ePdf sfo{ ;Dkfbg
;"rs / ef/df ;Demf}tf ug]{ / cg'udg
ug]{ kbflwsf/Lx?sf] ;xdltdf kl/jt{g
ug{ ;lsg] u/L b'j} kIfsf] aLrdf sfo{
;Dkfbg ;+emf}tf ePsf] 5 . o; cl3 g}
ljefusf ljleGg zfvfx?aLr dxflgb]z
{ s
>L zdf{ / lgb]{zsx?;u sfo{ ;Dkfbg
;Demf}tf ;DkGg eO;s]sf] 5 .
ljefudf cfof] l ht sfo{ q mddf
cfGtl/s /fh:j ljefusf dxflgb]{zs
>L zdf{n] sfof{no k|d'vx?sf]aLrdf
x:tfIf/ u/L ;Demf}tfafsL # k]hdf====

uj{ u/f}+ cfkm\gf] s/df, b]z agfcf}+ cfkm\g} e/df

;Gb]z

jif{ #, c\s ^, @)&@ k';

Year 3, Issue 6, Janaury 2016

dxflgb]{zssf] ;Gb]z
d'n's hl6n kl/l:yltaf6 cufl8 al9/x]sf] cj:yfdf xfdL ;j}
gful/sn] cfcfkm\gf] 7fpaf6 cfkm\gf lhDd]jf/Lx? jxg u/L
c;xhtfnfO{ ;xhLs/0f ug]{ lbzfdf cfcfkm\gf ultljlwx?
;~rfng ug{ / /fh:j ;+sngdf clej[l4nfO{ ;d[4 cfw'lgs
/ Gofok"0f{ d'n's lgdf{0f cleofgdf ;lqmo ?kdf of]ubfg
ug{ d s/ kl/jf/sf ;Dk"0f{ ;b:o sd{rf/Lx?, s/bftf, cGo
;/f]sf/jfnf kIf nufot ;j}df cg'/f]w ;d]t ug{ ub{5' .
/fh:j k|zf;gsf] ;f9] kfr bzs
nfdf] ofqfdf cfGtl/s /fh:j ljefun]
w]/} cf/f]x cj/f]wx? kf/ ub}{ cfPsf] 5 .
of] cgj/t ofqfdf Joj;flos / sfo{
;Dkfbgd'vL k|zf;g ;~rfng ug]{ p]Zo
cg'?k ljljw ;'wf/sf >[v
+ nfx? ;d]t
lg/Gt/ ?kdf rln/x]sf 5g\ . lxhf] 7"nf
7"nf kmfOn / 9fdf clen]vf+sg ul/Psf
tYof+sx? cfh Ps lSnsd} ljZjsf
h'g;'s} s'gfaf6 x]g{ ;lsg] e};s]sf] 5 .
log} ;'wf/sf r/0fx?nfO{ cem kl/:s/0f
u/L s/ k|zf;gdf ;+nUg hgzlQmsf]
Joj;flos bIftf cg';f/ glthf xfl;n
ug]{ / s/bftfsf] ;]jf / ;xof]udf bQlrQ
eO{ ljsf;sf] nflu cfjZos kg]{ >f]t,
;fwgsf] plrt k|jGw ug{ cfkm"nfO{
lgwf{/0f u/]sf] nIo k|flKt x]t' x/]s tx
/ ju{df /x]sf hgzlQmsf] ;lqmotfdf
sfo{ ;DkfbgnfO{ k|efjsf/L agfpb}
s/bftfd}qL s/ k|zf;gsf] ;+rfng
u/L tf]lsPsf] nIo xfl;n ug]{ clek|fon]
cfGtl/s /fh:j ljefun] o;} dlxgf
cfkm" dftxtsf ;j} sfof{no k|dv
' /
ljefudf sfo{/t pkdxlgb]z
{ s, lgb]z
{ s
/ ;f] ;/xsf kbflwsf/Lx?;+u nufot;u
sfo{;Dkfbg ;Demf}tf ;DkGg u/]sf] 5 .
sfo{ ;Dkfbg ;Demf} t fn]
sd{rf/Lsf] sfo{ ;Dkfbgdf yk ;'wf/ x'g
uO{ s/ k|zf;gsf] ;du| k|efjsfl/tfdf
;d]t ;sf/fTds of]ubfg k'Ug] s'/fdf
d ljZj:t 5' .
clxn] d'n'ssf] ;du| cy{tGq
cToGt hl6n kl/l:yltaf6 u'lh|/x]sf]


5 . o:tf] hl6n kl/l:yltdf /fHon]

Psftkm{ cfly{s lqmofsnfkdf ;+nUg
pBf] u wGbfx?sf] ;+ / If0fsf nflu
xb};Ddsf ;'ljwf / ;xof]u k'ofpg'
kg]{ cj:yf /x]sf] 5 eg] csf]{ tkm{ aGb,
x8\tfn, gfsfjGbL tyf e"sDkn] cfxt
ePsf hgtfnfO{ /fxt k'ofpgsf nflu
k'gl{ gdf{0fsf nflu 7"nf] dfqfdf ;/sf/L
nufgL a9fpg' kg]{ tTsfn cfjZos
k/]sf] 5 . To;}n] xfdLn] ljut nfdf]
;dob]lv Jofj;foLsf ;d:ofx?nfO{
dWogh/ u/L cfly{s sf/f]jf/sf] cfo
ljj/0f tyf s/ ljj/0f a'emfpg'kg]{
;dofjlw klg k6s k6s u/L kf}if
dlxgf;Ddsf nflu yk ul/Psf]df
xfn cy{tGqdf cfPsf] c;xhtfnfO{
qmdzM sd u/L hgtfnfO{ /fxt
k'ofpgsf nflu ;/sf/n] 7"nf] dfqfdf
nufgL a9fpg'kg]{ cfjZostf cg';f/
;Dk"0f{ Joj;foL s/bftfx?nfO{ cfkm\gf]
Joj;fosf] oyfy{ cj:yf h] h:tf] 5 ;f]
cg';f/sf ljj/0f tyf cfo cfh{g u/]
cg';f/ /fHonfO{ ltg'{ a'emfpg' kg]{ s/
/sd ltg{ a'emfpgsf nflu ;fj{hlgs
?kdf ;"rgf k|jfx u/]sf] / ;f] cg';f/
Joj;foL tyf s/bftfn] ljj/0f Pj+ s/
bflvnf ug{' ePsf] s'/f ljlbt} 5 .
xfdL clxn] sl/j ;f]x| ca{sf]
cfGtl/s /fh:j tkm{sf] s/ Deficit
df 5f}+ . /fh:jsf] nIo gk'Ug'n] d'ns
' sf]
ljsf; s[ o fsnfkdf ;d] t k| T oIf
gsf/fTds c;/ u/L /f]sfj6 Nofpb5
h;n] ubf{ bL3{sfn;Dd cy{tGqdf
ulDe/ c;/ kg{ hfG5 . To;}n] o;sf]

lg/fs/0f ub} { rnfodfg cy{ t Gq

lgdf{0fsf nflu ;j} tx / tKsfsf ju{
Pj+ If]qn] k|efjsf/L e"ldsf lgjf{x ug'{
ckl/xfo{ x'G5 .
o;} kl/j]zdf /x]/ d'ns
' sf] o:tf]
ljifd kl/l:yltnfO{ dWogh/ ub}{ ;Rrf
gful/ssf] st{Jo af]w u/L cfkm\gf] bfloTj
cg';f/sf] of]ubfg ug{ ;j} s/bftfx?df
cfJxfg ;lxt cg'/f]w ub{5' .
;fy} s/ k|zf;gn] s/bftfsf
x/]s ;d:ofnfO{ lg/fs/0fsf nflu Ps
cleefjssf] ?kdf cfkm\gf s[ofsnfkx?
lgb]l{ zt u/L s/bftfd}qL Jojxf/ k|bz{g
ul//x]sf] Joxf]/f lgj]bg ub}{ cfufdL
lbgdf To;nfO{ cem ;zQm agfpb}
n}hfg] k|ltj4tf ;d]t JoQm ub{5' .
cGTodf, d' n ' s hl6n kl/l:
yltaf6 cufl8 al9/x]sf] cj:yfdf xfdL
;j} gful/sn] cfcfkm\gf] 7fpaf6 cfkm\
gf lhDd]jf/Lx? jxg u/L c;xhtfnfO{
;xhLs/0f ug] { lbzfdf cfcfkm\ g f
ultljlwx? ;~rfng ug{ / /fh:j
;+sngdf clej[l4nfO{ ;d[4 cfw'lgs
/ Gofok"0f{ d'n's lgdf{0f cleofgdf
;lqmo ?kdf of] u bfg ug{ d s/
kl/jf/sf ;Dk"0f{ ;b:o sd{rf/Lx?,
s/bftf, cGo ;/f]sf/jfnf kIf nufot
;j}df cg'/f]w ;d]t ug{ ub{5' .

df3, @)&@

s/ lt/f}+, ;d[4 /fi6 lgdf{0fdf of]ubfg u/f}+

r'8fdl0f zdf{
dxflgb]{zs

;dfrf/

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

sfo{ ;Dkfbg===
cfbfg k|bfg ul/Psf] lyof] .
pQm sfo{qmddf cfGtl/s /fh:j
ljefusf pkdxflgb]z
{ s >L /fddl0f b'jf8Ln]
lxhf] klg sfo{ ;Dkfbg ePsf] / cfh klg
sfo{ ;Dkfbg eO/x]sf] atfpg'xb' } sfd ug]{
k|s[ofdf ;'wf/ ug{ sfo{ ;Dkfbg ;Demf}tf
ul/Psf] hfgsf/L lbg'eof] . pxfn] sfo{
;Dkfbg ;Demf}tf sd{rf/LnfO{ lhDd]jf/
agfpg] / sfo{ k|0ffnLnfO{ Jojl:yt
agfpg] 6'N; ePsf] hfgsf/L lbg'eof] .
sfo{ ;Dkfbg ;Demf}tfnfO{ ;Sbf] ?kdf
(Smart) :df6{ agfpg] k| o f; ePsf]
hfgsf/L lbg'eof] .
cfGtl/s /fh:j ljefusf
pkdxflgb]{zs >L nIdL ofbjn] klxn]
xfdLn] of] sfo{ u/]sf lyPgf}+ clxn] z'?jft
ub}{5f}+ / o;sf] sfof{Gjogaf6 pknJwL
x'g]df cfzf lnPsf 5f}+ eGg'eof] .
cfGtl/s /fh:j sfof{no If]q g+=
@ sf k|d'v s/ clws[t >L ch'{gk|;fb
kf] v | ] n n] sfo{ ; Dkfbg ;Demf} t faf6
ljefun] cfp6 k'6 vf]h]sf] 5 . ;x|fgLo
sfddf ljefuk|lt cfef/ k|s6 ug'{x'b}
sfo{ ;Dkfbg ;Demf}tfdf ePsf ljifo
j:t'sf jf/]df ;dLIff ug'{ ePsf] lyof] .
To;}u/L sfo{qmddf s/bftf ;]jf sfof{no
dxf/fhu~hsf k|dv
' s/ clws[t >L bLks
kxf8Ln] ;Demf}tfdf ePsf ljifoj:t'sf]
sfof{Gjog ug]{ k|ltj4tf hgfpg'x'b}
cfly{s jif{ ;lsg 5f]6f] ;do afsL /x]sfn]
;Demf}tfdf pNn]v ePsf ljifoj:t' k"/f
ug{ ljefu / sfof{no b'j}sf] r'gf}tL /x]sf]
hfgsf/L lbg'eof] . ;j}sf] ;femf k|of;
cfjZos /x]sf] atfpg'x'b} sfd ub}{ hfbf
Jojxfl/s ;d:of l;h{gf ePdf ;dfwfg
ug{ ;lsg] atfpg'eof] .
;Demf}tf x:tfIf/ ePsf] ldlt b]lv
@)&# ;fn c;f/ d;fGt;Dd nfu" /xg]5 .
;Demf}tfdf x:tfIf/ ug{] sfof{no k|d'vn]
o; jif{ ljefun] tf]s]sf] /fh:j ;+sng
nIo, sfo{ut nIo, nlntk'/ 3f]if0ff
kq, dGqfno tyf ljefusf] sfo{of]hgf,
lgb]{zg tyf kl/kqnfO{ cfwf/ dfgL sfo{
of]hgf agfO{ sfo{ ;Dkfbg ug'{kg]{5 .
;Demf}tfdf pNn]v ePsf ljifox?sf]
sfof{ G jog ug] { lhDd] j f/L ;DalGwt
sfof{no k|d'vsf] x'g] / sfof{Gjogsf]

l;nl;nfdf cfjZos ;xof]u / lgb]z

{ gsf]
lhDd]jf/L dxflgb]{zssf] x'g] u/L sfof{no
k|d'vn] ;Dkfbg ug]{ ljifonfO{ jflif{s
?kdf pNn]v ul/Psf] 5 . h;nfO{ dfl;s
?kdf sfo{ ljefhg u/L sfo{ ;Dkfbg
ug'{ kg]{5 .
;Demf}tfsf] cjlw k"/f gx'b} sfof{no
k|d'vsf] sfh tyf ;?jf ePdf ljefusf]
dfl;s ljefhgnfO{ cfwf/ dfgL lghsf]
sfof{ ; Dkfbg d" N of+ s g ul/g] 5 tyf
;Demf}tfdf d'Vo u/L k|f]T;fxg k|0ffnLdf
cfwfl/t ;"rsf+s sfof{Gjog lgb]l{ zsfnfO{
cfwf/ dfgL nIo ls6fg ul/Psf] 5 .
;Demf}tfdf pNn]v ePsf s'g} klg
ljifox?nfO{ dxflgb]{zsn] ;+zf]wg ug{
cfjZos 7fg] d f sfof{ n o k| d ' v nfO{
hfgsf/L, ;xdlt jf 5nkmnjf6 ;+zf]wg
ug{ ;lsg]5 . sfo{;Dkfbgdf cfwfl/t
k|f]T;fxg k|0ffnLsf ;"rsx? ;Demf}tfsf
c+usf] ?kdf /xg] ljifo klg pNn]v
ul/Psf] 5 .
tf]lsPsf ;"rsx?sf] cf};t ef/df
*) k|ltzt eGbf a9L c+s k|fKt u/]df
clt pQd, &% b]lv *) k|ltzt c+s
k|fKt u/]df pQd / &% k|ltzt eGbf sd
c+s k|fKt u/]df Go"g sfo{ ;Dkfbg ePsf]
dflgg] u/L d"Nof+sgsf] cfwf/ dflgPsf]
5 . sfof{nosf] sfo{ ;Dkfbgsf] d"Nof+sg
ubf{ e-IMS df pknAw tYof+s tyf
clen]vnfO{ cfwf/ dfgL sfo{ ;Dkfbg :t/
lgwf{/0f x'g] s'/f pNn]v ul/Psf] 5 .
sfof{no k|d'vnfO{ j[lQ ljsf;sf
cj;/x? k| b fg ubf{ sfo{ ; Dkfbg
d' N of+ s gnfO{ d' V o cfwf/ agfOg] /

sfo{;Dkfbg ;Demf}tf cg';f/ tf]lsPsf]

nIo k| u ltsf] nflu sfof{ n o k| d ' v
dxflgb{]zsk|lt k"0f{?kdf hjfkmb]xL x'g'
kg{]5 .
cfGtl/s /fh:j ljefu / To;
sfof{nojLrdf ePsf] ;Demf}tfdf pNn]v
ePsf] ljifox? dWo] b]xfosf laifox?df
ljefu / cy{ d+qfnoaLr ePsf] sfo{
;Dkfbg ;Demf} t fdf pNn] v ul/Psf
laifox?nfO{ ;d]t cfwf/ dfgL sfo{
;Dkfbg ;Demf}tf ePsf] 5 .
h;df cfly{s jif{ @)&@/&# sf] nflu
tf]lsPsf] /fh:j ;+sngsf] nIf xfl;n
ug]{, d"No clej[l4 s/sf] gg\ kmfOn/ !%
k|ltzt / cfos/sf] #) k|ltzt sfod
ug]{, k|To]s sfof{nojf6 Go"gtd # j6f
s/ jSof}tfsf] clGtd txsf] sf/jfxL
ug]{], tf]lsP adf]lhdsf] a]?h' km5\of}{6sf]
nIf xfl;n ug]{, d"No clej[l4 s/sf]
y|;
] xf]N8sf] k|efasf/L?kdf sfof{Gjog ug],{
lgj]bg k/]sf tyf ljutjf6 ;/L cfPsf
btf{ vf/]hL lgj]bg ;dodf ;DkGg ug]{
nufotsf ljifonfO{ hf]8 lbOPsf] 5 . k';
dlxgf el/df pkTosf aflx/sf sfof{no
k|dv
' x?;u sfo{ ;Dkfbg ;Demf}tf ;DkGg
ug]{ nIo /x]sf] 5 .
sfo{qmdsf] z'?df cfGtl/s /fh:j
ljefusf lgb]z
{ s >L ch'g{ e/fO{n] ;Demf}tf
tof/ ul/Psf] cfwf/ / zt{x?sf] jf/]df
k|i6 kfg'{ ePsf] lyof] eg] cfjZostf
cg';f/ ;Demf}tfsf ljifox?nfO{ kl/dfh{g
/ kl/:s[t ub}{ hfg ;lsg] egL pNn]v
ug'{ ePsf] lyof] .

;d[4 /fi6 lgdf{0f / km/flsnf] s/fwf/, s/bftfd}qL Pj+ ;'b9[ s/ k|0ffnL k"jf{wf/

I
TAX

sfof{no kl/ro

jif{ #, c\s ^, @)&@ k';

Year 3, Issue 6, Janaury 2016

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

;Dk"0f{ clen]vx? cfGtl/s /fh:j ljefusf]

Plss[t s/ k|0ffnL adf]lhd ljB'tLo
clen]vdf OG6L u/L cBfjlws ug]{ ul/Psf]
5 . cGtMz'Nsdf btf{ /x]sf s/bftfx?sf]
clen]v ljefusf] Excise Automation
System adf]lhd cBfjlws ul/Psf] 5 .
s/bftf ;DaGwL ljj/0f
o; sfof{nosf] clen]v cg';f/ @)&@
sflt{ s d;fGt;Dd o; sfof{ n odf
lgDgfg';f/ s/bftf /x]sf 5g\ .

s/ k|zf;gnfO{ ;do ;fk]If, ;/n, kf/bzL{,

cfw'lgs, s/bftfd}qL agfpb} Ps} ynf]af6
s/ k|zf;g ;DjGwL ;]jf pknJw u/fpg
;fljsdf /x]sf] s/ ljefu tyf d"No clej[l4
s/ ljefu tyf cGtMz'Ns ljefu ufe]/
@)%* ;fndf cfGtl/s /fh:j ljefusf]
:yfkgf eP;+u} s/ sfof{no / d"No clej[l4
s/ sfof{no ufe]/ o; cfGtl/s /fh:j
sfof{no kf]v/fsf] :yfkgf ePsf] xf] .
o; sfof{nosf] sfo{If]q cGtu{t u08sL
c~rnsf] sf:sL, uf] / vf, ndh' ,
:ofhf, dgf / tgx' tyf wf}nflu/L
c~rnsf d':tf, afun', DofUbL tyf
kj{t u/L !) lhNnf /x]sf 5g\ . pQm
If]q dWo] tgx'sf] bdf}nLdf / afUn'df
s/bftf ;]jf sfof{noaf6 ;d]t ;]jf
k|jfx eO{ /x]sf] 5 eg] ;du| k|zf;g
cfGtl/s /fh:j sfof{no kf]v/faf6} x'g]
u/]sf] 5 . cfGtl/s /fh:j sfof{no tyf
s/bftf ;]jf sfof{no /x]sf lhNnf afx]s
cGo lhNnfsf] xsdf ;DalGwt lhNnfsf
sf] i f tyf n] v f lgoGq0f sfof{ n on]
cGtMz'Nssf] k|zf;g ub{} cfPsf 5g\ .
o; sfof{nosf] :jfldTjdf sl/a !@
sf #@ w'/ hUuf / # j6f ejg /x]sf]
5 h;dWo] o; sfof{noaf6 ;xh ;]jf
k|jfxsf nflu /Tgrf]sdf (!()#
If]qkmnsf] hUufdf cfw'lgs ejg tyf
sd{rf/L cfjf; u[x /x]sf] 5 eg] afsL
@$## If] q kmndf /x] s f] hUufdf
cjl:yt k'/fgf] ejg clVtof/ b'?kof]u
cg';Gwfg cfof]u If]qLo sfof{no kf]v/fn]

pkef]u ul//x]sf] 5 . sfof{nodf xfn

sfod /x]sf @% hgfsf] :jLs[t :yfoL
b/jGbLdf @@ hgf kbk"lt{ eO{ sfo{
;Dkfbg ub}{ cfPsf] 5 .
sfo{ k|jfx tflnsf M
sfof{nosf] sfo{ k|jfx tflnsf b]xfo
adf]lhd /x]sf] 5 .

clen]v Joj:yfkg M
o; sfof{nodf btf{ /x]sf s/bftfx?sf] ljj/
0f /x]sf kmfOnnfO{ ;'/lIft ?kdf Joj:yfkg
ug{sf] nflu 5'} kmfOn zfvfsf] Joj:yf u/L
kmfOnx?nfO{ qmdfut ?kdf 7f8f] kmfOn
Joj:yfkg k|0ffnL adf]lhd Joj:yfkg
ul/Psf] 5 . vf]hs
] f] kmfOn tTsfn k|fKt xf];
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;d]t tof/ ul/Psf] 5 . ;fy} s/bftfsf

s/bftfsf] lsl;d
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u/L ;xof]u ug]{ ul/Psf] 5 . ;fy} s/5'6
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bafa lbOPsf] / sDKo"6/ tyf k|fljlws
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s/sL x'g] Joj:yfnfO{ k|efjsf/L
jgfO{Psf] ;fy} 6\o';g sf]lr ;]G6/,
tflnd k|bfos ;+:yf, 6]ls / 6fen
Joj;foL, :kf ;]G6/ nufotnfO{ d"No
clej[l4 btf{ tyf d"No clej[l4 s/
lgwf{/0f ul/Psf] .
^= ;3g ahf/ cg' u dg, s/bftf
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152668

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112=01

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z'? sIfd} nflu ;xfotf nflu Help
Desk sf] Joj:yf ul/Psf] .
@= gful/s a8fkq tyf ph'/L k]l6sfsf]
Joj:yf ul/Psf] .
#= s/ bflvnf tyf ;xhLs/0fsf nflu
sfof{no kl/;/ leq} a}+s sfp06/
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$= sfof{nosf] sfo{If]q leq ;~rfng
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s/ a'n]l6g
Tax Bulletin

ul/Psf] ;fy} cfly{s P]gn] Joj:yf

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cfos/ P]g, @)#! adf]lhdsf]] cfos/
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k|lt:yfkg u/]sf xf]6n
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5 . o; sfof{no cGtu{tsf aSof}tf
c;'n pk/ x'g g;s]sf s/bftfx?sf
^(# nut sf] ? ##&!*$@ /
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ul/Psf] .
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;du|, If]qut tyf lhNnfut ?kdf
pTs[i6 s/bftf 3f]if0ff Pj+ ;Ddflgt
u/L s/ sfg"gsf] kl/kfngf tyf s/
;xeflutf clea[l4sf nflu k|fT] ;flxt
ul/Psf] .
sfof{nosf ;d:of / r'gf}tLx? M
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tyf ;+ u 7gfTds Joj:yf tyf
sfof{ n osf] j[ x t sfo{ I f] q /x] s f]
cj:yfdf sfo{ ;Dkfbg ug{ sl7gfO{
ePsf] .
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ko{ 6 g, dgf] / ~hg nufotsf
;] j fd" n s Joj;fo;+ u - Service
Business Hub_ ;DalGwt /x]sf]n]
;] j f Joj;fosf] hl6n k| s [ l tsf
sf/0f Billing Enforcement ug{
g;lsPsf] .
#= s/bftfx?n] Go"g axfn /sd 3f]if0ff
ug'{, Reference Price sf] Joj:yf
gx'g', Floor Price sf] Joj:yf gx'bf
nlIft axfns/ c;'nLdf r'gf}tL
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$= ljefuaf6 nfu" ePsf] Integrated

pQ/bfoL s/bftfsf] bfloTj, /fi6 lgdf{0fdf :jfldTj

af+sL !# k]hdf=====

I
TAX

sfof{no kl/ro

jif{ #, c\s ^, @)&@ k';

Year 3, Issue 6, Janaury 2016

cfGtl/s /fh:j sfof{no, bf

Pariculars

Business

Excise

Individual
403

Personal
Pan
0

Income Tax

3522

24252

27774

VAT

602

2992

3594

Personal Pan

88

16314

16402

Total

4129

27735

16314

48178

Total
408

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cj}w dlb/fsf] sf/f]jf/ tyf pkef]u slxNo} gu/f}+ .

sfof{no kl/ro

www.ird.gov.np

sfo{;Dkfbgsf ;xhtf ePsf] 5 . zt\

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k|fKtLdf pRr sfo{pTk|/] 0ff ;lxt yk phf{
k|fKt ePsf] 5 .

s/ a'n]l6g
Tax Bulletin

;Dkfbg ul/Psf pNn]Vo sfo{ M

df}hb' f sfof{nosf] Layout ;]jfu|fxLd}qL
agfpg k'g;{+/rgf ul/Psf] . kf/bzL{
;]jf k|jfx k|0ffnLaf6 ;]jfu|fxLn] Ps
:yfgaf6 csf]{ :yfgdf k'Ubf ;a}
;]jf k|fKt ug{;Sg] 9frf (Process
re-engineering with One Stop
Service) .

sfof{no kl/;/df lghL If]q -/fKtL
c+rnsf ;a} p=jf=;+3x?_ ;usf]
;xsfo{ / ;fem]bf/Ldf s/bftf ;xfotf
sIf (Help Desk) sf] :yfkgf /
;+rfng .

a]?h' ljxLg sfof{no agfpg ;kmn .

axfn cfo cfh{g ug]{ ;a} axfn wgLnfO{
s/sf] bfo/f Nofpg /0fg}lts of]hgfsf]
cf/De . kl/0ffd:j?k ut cf=j=df s/La
!^) axfn wgLnfO{ :yf=n]=g+ k|bfg u/L
axfn s/ k'l:tsf ljt/0f tyf rfn'
cf=j=sf] k|f/Deb]lv g} ljj/0f a'emfpbf,
s/ r'Stf k|df0fkq k|bfg ubf{ tyf vftf
k|dfl0ft ubf{ g} axfn wgL / axfndf
a:g]sf] axfn ;Demf}tf ;lxt axfn s/
c;'n ug]{ sfo{ z'?cft ul/Psf] / axfn
wgLnfO{ clgjfo{ :yf=n]=g+= lng] k|0ffnL
k|f/De ul/Psf] . o;sf] sfof{Gjogsf]
k|f/Deaf6 g} axfn s/sf] /sd t]Aa/n]
a[l4 ePsf] 5 .

zt\ k|ltzt ljj/0fx? online system
af6 dfq k|fKt ug]{ ul/Psf] .

sfof{nodf CCTV h8fg u/L ;'/Iff
k|0ffnL / cfGtl/s cg'udg k|0ffnL
k|efjsf/L ePsf] .
#= cGo M
s/bftfnfO{ k|jfx ug'{kg]{ hfgsf/L d"ns
;" r gf / ;Gb] z x? M lgoldt ?kdf
s/bftfx?nfO{ s/bftf lzIff, k|lzIf0f,
;fj{hlgs ;+rf/sf] k|of]u nufotsf
:yflgo Pkm=Pd=x?af6 s/ hfu/0f
;Gb] z x?sf] k| ; f/0fsf] dfWodaf6
s/bftfx? ;";'lrt ePsf 5g\ . o;af6
s/;u 8/ xf]Og, e/ u/f}+ sf] efjgf
hfu[t eO{ s/ ;xeflutfdf ;d]t a9f]Q/L
ePsf] 5 . :ki6 a'em\g / k9g ;lsg]
gful/s a8fkq, sfof{ n osf] cg' / f] w
tyf sfof{nosf] d"No, dfGotf ;lxtsf]
sfof{nosf] k|ltj4tf h:tf ;"rgfd"ns
;fdfu| L s/bftf sfof{ n o kl/;/df

s/df of]ubfg, a9\5 :jfledfg

I
TAX

sfof{no kl/ro
k|j]z;u} b]Vg / k9g ;Sg] u/L k|bz{g
ul/Paf6 s/bftfdf s/ k|zf;g k|lt
d}qLefj ;[hgf ePsf] 5 .
To:t}u/L /fli6o s/ lbj; tyf s/ ;Ktfxdf
;+ r fng ul/Psf ljljw r] t gfd" n s
sfo{qmdx? h:t}M s/ ;DaGwL sljtf
k|ltof]lutf, s/ / n]vf ;DaGwL xflh/L
hjfkm k|ltof]lutf, cl86;{ P;f]lzo;g;u
;xsfo{ u/L ;d"xut ?kdf ;+rfng
ul/Psf s/bftf lzIff sfo{qmd, KofJ;g
/ Pg KofJ;g;usf] ;xsfo{df lzIff ;]jf
z'Ns ;DaGwL tflnd sfo{qmd, cGt/lqmof
tyf /] l 8of] cGt/;+ j fb cflb h:tf
sfo{qmaf6 s/bftfdf oyf;So ;"rgf /
;Gb]zx? k|jfx x'g] u/]sf 5g\ .
cfufdL lbgdf ug'k{ g]{ ;'wf/sf] /0fgLlt M
!= s/ ;+sng /0fgLlt M

d'=c=s/ aSof}tf /xg] s/bftfx?nfO{
efb| dlxgfdf aSof}tf ;"rL tof/ u/L
efb| dlxgfleq aSof}tf km5\of}{6sf
nlu kqfrf/ ug]{ sfo{of]hgf /x]sf] .

bf]>f] r/0fdf ;+sng e|d0f sfo{of]hgf
agfO{ r]tfjgL kq;lxt :ynut e|d0f
ug]{ . -sflt{s / d+l;/ dlxgfdf_

df3 dlxgfb]lv d'=c=s/ P]g, )%@ sf]
bkmf @! cg';f/ sfg"gL sf/jfxL z'?
ug]{ .

cfos/ aSof}tf nut ;+Vof Go"g
/xg] cj:yf ePsfn] JolQmut txdf
;Dks{ :yfkgf u/L c;'n ug],{ bflvnf
gug]{ s/bftfnfO{ cfos/ P]g cg';f/
sfg"gL sf/jfxL k|lqmofaf6 c;'n pk/
ug]{ .

lghL lzIf0f ;+:yf / :jf:Yo ;]jf
;+:yfsf] ;"rL tof/ u/L :ynut
e|d0faf6 s/ ;+sng ug]{ . -sflt{s,
kmfNu'g / cfiff9 dlxgf_
@= s/bftf ;]jf ;DaGwL /0fgLlt M
Non-Filer ;DaGwdf M Non-Filer
nfO{ jfl~5t ;Ldfdf /fVgsf nflu
cf=j= sf] k|f/Deaf6 g} s/ r'Stf, vftf
k|dfl0ft ug]{ sfo{ s} ;dodf d'=c=s/
ljj/0f a'emfpg clek|]l/t ul/g] .
s/bftfsf] clen]vnfO{ cBfjlws ug{
;f]xL avt ;"rgf clen]v kmf/fd eg{
nufO ;"rgf k|0ffnLnfO{ Jojl:yt
ul/g] .

axfn s/ ;DaGwdf M s/sf] bfo/fdf ;a}

jif{ #, c\s ^, @)&@ k';

Year 3, Issue 6, Janaury 2016

sfo{;Dkfbgdf cfOk/]sf ;d:of / ;dfwfgsf pkfox? M

l;=g++ ;d:ofx?
;dfwfgsf pkfox?
!
s/bftf ;]jf ;DaGwL
!= ljefu:t/af6 g} o; ;DaGwL gLlt /
!= nfdf] ;do;Dd
sfo{ljlw tof/ u/L btf{ vf/]hL ug{ ;a}
d' = c=s/ ljj/0f
sfof{nox?nfO{ Ps?ktfsf nflu kl/kq
ga'emfpg]x?nfO{ btf{
hf/L ug'{ kg]{ .
vf/]hL ug{ g;Sg' @= /f]Nkf / Ko"7fg lhNnfnfO{ kfos kg]{ u/L
@= kxf8L lhNnfx?df
Ps / ?s'd / ;Nofg lhNnfnfO{ kfos kg]{
k|efjsf/L s/bftf
u/L Ps u/L b'Oj{ 6f s/bftf ;]jf sfof{no
;] j f k| j fx ug{
:yfkgf u/L tbg'?ksf] sfo{If]q tf]sL
g;Sg', s/ ;xes/bftfnfO{ s/ k|zf;gsf] ;xh kx'r
flutf nfut a9L
:yfkgf ug'{ kg]{ . o;f] ubf{ % xhf/eGbf
x'g' .
a9L s/bftfnfO{ Ps ;]jf s]Gb|af6 ;]jf
k|jfx x'g] .
@

s/ ;+sng ;DaGwL
!= bf lhNnfdf @ leGg a}+sx? 3f]/fxLdf
!= sfof{no kl/;/df
g]=a}=ln= / t'n;Lk'/df /f=jf= a}s
+ af6 /fh:j
a}s
+ sfpG6/ :yfkgf
;+sng ug]{ sfd e} /x]sf]df /f=jf= j}+ssf]
gx'g'
;]jfaf6 ljleGg ;d:ofx? cfO/xg] ePsfn]
@= u}/ g]kfnL gful/s
sfof{no kl/;/df Pe/]i6 a}+ssf] sfpG6/
Joj;foL efuL j]kQf
:yfkgf ug{ ljefun] kxn ug'{kg]{ .
ePsf] / lghsf] @= Hofb} k'/fgf / tTsfnLg cj:yfdf kof{Kt
aSof}tf afsL
w/f}6L ;d]t gePsf]n] To:tf s/bftfsf]
/x]sf]df c;'n ug{
:yfgLo k|zf;g tyf :yfgLo lgsfo cflg;Sg' .
baf6 ;d]t vf]hL k|oTg u/L ge]l6Psf]
k|df0f ;+sng u/L ldGxfsf] sf/jfxL cl3
a9fpg ldNg] Joj:y u/fpg] jf s/ km5\
of{6} cfof]unfO{ sfof{non] km5\of{6} sf] nflu
k]z ug]{ Joj:yf ldnfpg' kg]{ .

s/bftfnfO{ ;d]6g\ cfo ljj/0f a'emfpbf

g} axfn cfo cfh{g ug]{ axfnwgLnfO{
:yf=n]=g+= k|bfg ul/g] tyf 3/axfndf
a:g] Joj;foLnfO{ k/Dk/fut Go"gtd
/sd s/ l6=l8=P;=sf] ?kdf bflvnf
ug'{sf ;f6f] oyfy{ axfn /sdnfO{
3f]if0ff u/fpg 3/axfn ;Demf}tf
kmf/fd sfof{non] g} gd"gfsf] ?kdf
pknAw u/fO{ clgjfo{ ?kdf ;+sng
ul/g] / axfnwgLnfO{ kl5 ;Dks{ u/L
s/sf] bfo/fdf NofOg] .

Taxpayer Help Desk ;+ r fng

;DaGwdf M;a} ljj/0fx? ljB'tLo

dfWodaf6 k|lji6 (online entry)
u/fpg, s/ sfof{nok|lt s/bftfsf]
ckgTj a9fpg,pBf]u jfl0fHo ;+3x?
/ sfof{nosf] ;dGjo, ;xsfo{ tyf
xflb{stf a9fpg, pBf]u jfl0fHo ;+3n]
g} ;+rfng ug]{ ePsfn] lg;+sf]r
?kdf s/bftfn] cfk\ m gf] lh1f;f
/ s/ ;DaGwL ljifodf hfgsf/L
kfpg,s/bftfsf] s/ ;xeflutf nfut
36fpg -;a} ;]jfx? Pp6} sIfaf6
pknAw x'g]_ PPP Model df :yfkgf

s/ 5nLsf] ;"rgf lbO{ ;r]t gful/ssf] kl/ro lbcf}+ .

sfof{no kl/ro
ul/Psf] pBf]u jfl0fHo ;+3sf] s/bftf
;xfotf sIf Help Desk nfO{ cem
;'b[9 / bLuf] agfOg] .

pBf]u jfl0fHo ;+3x?;u ;xsfo{ u/L
cfjZostf cg';f/ cGt/lqmof tyf
3'DtL lzlj/ ;+rfng ul/g] .

d'=c=s/sf] Threshold df gkg]{
s/bftfnfO{ d'=c=s/ btf{ vf/]hL ug{
clek|]l/t ul/g] .

s/bftfd}qL s/ k|zf;gsf] cjwf/
0ffnfO{ d"t{?k lbg dfu / cfjZostf
cg';f/ s/bftf lzIff sfo{qmdnfO{
s/ k|lzIfs ;d]tsf] kl/rfng u/L
sfo{If]qdf /x]sf ;a} s/bftfsf] kx'r
:yfkgf ul/g] .
#= s/ k/LIf0f / cg';Gwfg /0fgLlt M

k"0f{ s/ k/LIf0f tyf cg';GwfgfTds
s/ k/LIf0fsf nflu 5gf}6 ul/Psf
s/bftfx?sf] Dofbleq} cg';Gwfg tyf
s/ k/LIf0f ul/g] ;fy} rfn' cf=j=
sf nflu /fh:j hf]lvdsf If]qnfO{
dWogh/ u/L cGo dfgb08 ;d]tnfO{
Wofg lbO{ s/bftfsf] 5gf}6 ul/g] .

rfn[' aif{sf] s/ k/LIf0fnfO{ k|fyldstf
lbO{ ahf/ cg' z f;gnfO{ jfl~5t
cj:yfdf /fVg s]lGb|t x'g] .
cGo lgsfo;usf] ck]Iff M
ljefu;u M

pkTosf jflx/sf s/ clws[tx?nfO{
Ifdtf ljsf; ;DaGwL :jb]z tyf
ljb] z df x' g ] tflnddf ;xeflu
u/fpg'kg]{ .

lg/Gt/ ?kdf ljefuLo lg/LIf0f tyf
cg'udg u/L sd{rf/Ldf sfo{pTk]|/0ff
tyf Best Practices nfO{ sfof{Gjog
u/fO{ u'0f:tl/otf Nofpg'kg]{ .

l/Qm b/aGbLnfO{ cf=j=sf] z'?df g}
k"lt{ u/L hgzlQm Joj:yfkgnfO{
k|fyldstf lbg'kg]{ .

b08 / k'/:sf/sf] cjwf/0ffnfO{ cg'et'
x'g] u/L sfof{Gjog ul/g'kg]{ . ;Da4
lgsfox? p=jf= ;+ 3 x?, j:t' u t
;+3x?, u}/ ;/sf/L ;+:yfx?, lhNnf
k|zf;g sfof{no, k|x/Lsf b'j} ;'/Iff
lgsfox?, eG;f/ tyf /fh:j cg';Gwfg
ljefu;u ;du| nIo k|fKtLsf sfo{df
plrt ;dGjo / ;xsfo{sf] ck]Iff
ul/Psf] 5 .

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

e'QmfgLdf s/ sL ul/Psf] s/sf] ljj/0f / s/

bflvnf ug]{ ;DaGwL cfGtl/s /fh:j ljefusf] ;"rgf
cfos/ P]g, @)%* n] /f]huf/ bftfn] /sd e'QmfgL ubf{, nufgL
k|ltkmn / ;]jf z'Nssf] e"QmfgL ubf{, cfsl:ds nfesf] e"QmfgL ubf{
/ 7]Ssf jf s/f/sf] e"QmfgL ubf{ e"QmfgLstf{n] s/ sL -clu|d s/
sL_ ug'{kg]{ /sd clu|d s/ sL u/L k|To]s dlxgf ;dfKt ePsf]
@% lbg leq ;DalGwt cfGtl/s /fh:j sfof{nox tyf s/bftf
;]jf sfof{noxdf ljj/0f / sL ul/Psf] /sd bflvnf ug'{kg]{
Joj:yf /x]sf] ljlbt} 5. ;fy} e"QmfgLstf{n] sfuhft g/fv]df jf
ljj/0f bflvnf gu/]df, em'7f jf e|dk"0f{ ljj/0f bflvnf u/]df tyf
P]g, lgodsf Joj:yfsf] kfngf gu/]df z'Ns nfUg] / tf]lsPsf] ldlt
;Dd s/ bflvnf gu/]df Jofh nfUg] sfg"gL Joj:yf /x]sf] 5.
t;y{, pk/f]Qm sfg"gL Joj:yf adf]lhd e"QmfgL ubf{ s/ sL ug]{
lhDd]jf/L ePsf JolQmxn] sfg"gdf tf]lsPsf] ;dodf clgjfo{
?kdf s/ sL ug'{x'g / s/ sL ul/Psf] ljj/0f tyf s/ sL /sd
bflvnf u/L lx;fa km/kmf/s ug'{x'g of] ;"rgf ul/Psf] 5.

dfn;fdfg tyf ;]jf vl/b laqmL ubf{

lan ljhs lng] lbg] ;DaGwL ;"rgf
d"No clej[l4 s/ P]g, @)%@ adf]lhd j:t' tyf ;]jf laqmL
ubf{ laqm]tfn] qm]tfnfO{ clgjfo{ ?kdf lahs hf/L u/] gu/]sf]
cg'udg ug{ cfGtl/s /fh:j ljefu tyf dftxt sfof{noaf6
ahf/df s/ clws[t ;lxtsf] 6f]nLx v6fOPsf] 5.
laqm]tfn] ljhs hf/L u/]sf] gkfOPdf jf sf/f]jf/ eGbf 36Ldf
lahs hf/L u/]sf] kfOPdf d"No clej[l4 s/ P]g adf]lhd
s/ clws[tn] k|To]s k6s ? %))). -kfFr xhf/ dfq_
tTsfn} hl/jfgf ug{ ;Sg]5. To;}n] k|To]s laqm]tfn] j:t'
tyf ;]jf laqmL ubf{ clgjfo{ ?Kdf ljhs hf/L ug'x{ g' / j:t'
tyf ;]jf v/Lb ubf{ qm]tfn] cfkm"n] lt/]sf] d"Nosf] clgjfo{
?kdf ljhs lng x'g cg'/f]w 5.
g]kfn ;/sf/

cy{ dGqfno

cfGtl/s /fh:j ljefu

nflhDkf6, sf7df8f}+

;dod} s/ lt/L sfg"gL sf/jfxLaf6 arf}+ .

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TAX

sfof{no kl/ro

jif{ #, c\s ^, @)&@ k';

Year 3, Issue 6, Janaury 2016

s/bftf ;]jf sfof{no sn+sL

sfof{nosf] ;+lIfKt kl/ro M

:yfkgf M cfly{s lqmofsnfkdf cfPsf]
j[l4n] s/bftf ;+Vofdf NofPsf] j9f]Q/L /
sf/f]jf/sf] lj:tf/nfO{ b[li6ut u/L s/bftf
;]jf sfof{nosf] :yfkgf ug{ ;/sf/n]
NofPsf] gLlt cg'?k o; sfof{nosf]
:yfkgf ePsf] xf] . oxL ;/sf/L gLlt cg'?k
o; sfof{non] s/bftfnfO{ glhsjf6 ;]jf
k|bfg ug{] nIosf ;fy} s/sf] bfo/f lj:tf/
u/L s/ ;xeflutsf] :t/ pRr jgfpg
s/bftf d}qL s/ k|zf;gsf] cjwf/0ff
cg'?k @)^* ;fn cfiff9 @$ ut] o;
sfof{nosf] :yfkgf ePsf] xf] .
kb

b/jGbL
;+Vof

kbk"tL{
;+Vof

k|d'v s/ clws[t

s/ clws[t
zfvf clws[t
sDKo'6/ clws[t
gf=;'=
n]vfkfn
sDKo'6/ ck]|6/
6f=gf=;'=
;]jf s/f/ 8f=O{=;'=
;]jf s/f/ x=;=rf=
;]jf s/f/ sfof{no ;xof]uL

sfof{nodf xfn sfod /x]sf] !( hgfsf]

:jLs[t :yfoL b/jGbLdf !$ hgfsf]

10

kbk"lt{ eO{ sfo{;Dkfbg

ub}{ cfPsf] 5 .
sfo{ I f] q M s/bftf
;]jf sfof{no sn+sL,
sf=d=g=kf= !$, sns+L
rf]sjf6 blIf0f klZrd
l//f] 8 df cjl:yt
5 . o; sfof{ n osf]
sfo{ I f] q sf7df8f} +
dxfgu/kflnsfsf] j8f g+=
!%, rGb|flu/L gu/kflnsf,
gfufh'g{ gu/kflnsf /
wflb lhNnf kb{5 .
b/jGbL tyf kbk"lt{sf] cj:yf -:yfoL,
c:yfO{ jf s/f/_ M o; sfof{nodf
kbk"lt{sf] cj:yf b]xfo jdf]lhd /x]sf]
5.

3/hUuf M sfof{nosf] cfkm\g} 3/ tyf hUuf
g/x]sf] . :yfkgf sfnb]lvg} 3/ jxfndf lnO{
sfof{no ;+rfngdf /x]sf] 5 . sfof{nosf]
;]jf k|jfxdf b]lvPsf] rfk tyf ylkPsf]
sfo{ lhDd]jf/L ;+u} sfof{nosf] :yfloTj
tyf ;]jf k|jfxdf ;'ljwf tyf ;'/Iffsf]] nflu
cfkm\g} ejg lgdf{0f ug{ hUuf vf]lhsf] sfo{
e}/x]sf] cj:yf 5 .

s/bftfsf ;DjGwL ljj/0f M @)&@
sflQ{s ;Ddsf] tYofssf] cfwf/df
x]bf{ o; sfof{non] s"n @*$^&
s/bftfsf] k|zf;g ub{5 . o; dWo]

Jofj;flos s/bftf !(($* JolQmut

?kdf kfl/>lds, 3/ jxfn h:tf s/
bflvnf ug'{kg{] bfloTj ePsf s/bftf
*%!(, d"No clej[l4 s/df btf{ ePsf
s/bftf ;+Vof #&&* / cGtMz'NshGo
j:t'sf] sf/f]jf/ ug{] s/bftf ;+Vof
&*& 5g\ .

sfof{nosf] sfo{k|jfx tflnsf M o;
sfof{nojf6 ;Dkfbg ul/g] sfo{x?nfO{
k|efjsf/L 9+ujf6 ;+rfng ug{ /
s/bftfnfO{ l56f] 5l/tf] ;]jf k|bfg
ug{sf nflu Functional basis df
s/bftf ;]jf zfvf, ;+sng zfvf / s/
k/LIf0f tyf cg';Gwfg zfvfsf k|To]s
clws[t tyf sd{rf/Lx?nfO{ sfo{
lhDd]jf/L tf]lsPsf] / ;f]xL jdf]lhd
sfo{ ;+rfng ePsf] 5 . sfof{nosf]

sfo{kj| fxnfO{ b]xfo jdf]lhs tflnsfdf

k|:t't ul/Psf] 5 .
sfof{nosf] k|utL ;dLIff M

jflif{s jh]6 tyf sfo{qmd M rfn'
cfly{s jif{df o; sfof{nosf] nflu rfn'
j=p=lz=g+= #)%)@!# tkm{ ? !,&&,!#,)))
/ k"l+ hut j=p=lz=g+= #)%)@!$ tkm{ ?
#,)),))) ;d]t hDdf ? !,*),!#,)))
ljlgof]hg ePsf] 5 . ;f] ljlgof]lht jh]6
dWo] sflQ{s dlxgf;Dddf rfn' tkm{ ?
%#,%%,@%% / k"l+ hut tkm{ ? #,)),)))
vr{ ePsf] 5 .

clen]v Joj:yf M o; sfof{nodf btf{
ePsf s/bftfx?sf] kmfO{nnfO{ rfx]sf] j]nf
t'?Gt lgsfNg ;lsg] u/L sDKo'6/ k|0ffnLdf
k|ljli6 u/L location df r':t, b'?:t /

cj}w dlb/fsf] sf/f]jf/ tyf pkef]u slxNo} gu/f}+ .

sfof{no kl/ro

www.ird.gov.np

kf/bzL{ tl/sfjf6 /flvPsf] 5 .

nIo M /fh:j ;+sngsf] nIo c;'nL tkm{
ljZn]if0f ubf{ o; sfof{nosf] nflu cf=j=
@)&@)&# df ? (@ s/f]8 !( nfv #$
xhf/ tf]lsPsf] 5 . sflQ{s dlxgf;Ddsf]
nIo ? #) s/f]8 gf} nfv rf}w xhf/
/x]sf]df ;f] cjwL ;Dddf ? @& s/f]8
$) nfv (& xhf/ ;+sng e} nIosf]
t'ngfdf (!=)( k|ltzt k|utL ePsf] 5 .
ut j}zfvdf uPsf] dxfe"sDk / dw]z
cfGbf]ng / c3f]lift gfsfjGbLsf sf/0f
/fh:j ;+sng r'gf}tLk"0f{ jGb} uPsf] 5 .

c;"nL M o; sfof{nosf] ljut #
jif{sf] /fh:j c;'nLsf] k|j[lQ lgDg
jdf]lhd /x]sf] 5 .
cf=j=

@)^()&)

@)&))&! @)&!)&@

nIo

1445053

755662

665790

;+sng

978592

822707

791700

k|ltzt

67=72

108=87

118=91

cGo sfof{Tds nIo k|flKtsf] cj:yf M
cf=j= @)&!)&@ df sfof{nosf] nflu
tf]lsPsf d'Vo d'Vo sfof{Tds nIo
tyf k|utL lgDg jdf]lhd /x]sf] 5 .
;"rs

nIo

k|utL

k|ltzt

Loss recovery (in 0000

500

12183

2437

AA in IT (in 0000

3000

3501

117

MA in VAT (in 000)

2500

8219

329

Excise (in 000)

150

1752

1168

Detail Investigation
Assessment of IT (000)

5000

6869

137

Assessment of VAT (in 000)

10000

30734

307

MA in VAT (in 000) CYA

2000

5429

271

Issuance of PIT (No)

2036

2625

129

Rapid verification (amount 000)

2325

2724

117

Force Registration in VAT (No)

128

141

110

Beruju clearance (in 000)

25584

9173

36

Collection of it dues(000)

7116

7836

110

Collection of VAT dues

37428

30231

81

jflif{s sfo{of]hgf sfof{Gjogsf] ;dLIff M
sfo{of]hgf jdf]lhd cfly{s P]g, @)&@
n] u/]sf 5'6 ;'ljwf tyf Jo:yfx?sf]
k|rf/ k|;f/sf] sfo{ ul/Psf], Non filer
36fpg sd{rf/L g} tf]sL s/bftfnfO{
6]lnkmf]g ;Dks{ u/L hfgsf/L u/fpg]
ul/Psf] ;fy} s/bftfsf] k|fk] mfO{n tof/
ug{] sfo{ ;d]t e}/x]sf] 5 . sfof{nosf]
jflif{s sfo{of]hgf jdf]lhd sfof{nonfO{
tf]lsPsf] sfof{Tds nIonfO{ cfj4 u/L
;j} zfvfjf6 sfo{ ;Dkfbg ul/Psf] .

;Dkfbg ul/Psf pNn]Vo sfo{ M ut
jif{sf] cfly{s P]g, @)&! sf] Joj:yf
jdf]lhd 8] )! ld;Dofr ePsf @&!

11

s/bftfdWo] !*! s/bftfn] jf:tljs

sf/f]jf/ 3f]if0ff ul/ ? ! s/f]8 @*
nfv s/ bflvnf u/fO{Psf] . 3/ jxfn
;j{I] fs lgo'lQm u/L lghx?sf] kl/rfng
u/L jxfn s/ c;'nLnfO{ k|fyldstf
lbO{Psf] . btf{ ePsf s/bftf t/ k"/f
;"rgf pknJw gePsf s/bftfx?nfO{
;Dks{ u/L KYT kmf/d e/fO{ s/bftfsf]
;"rgf cBfjlws ug{] sfo{ e}/x]sf] .
cGo
s/bftfx?nfO{ k|jfx ug'{kg{]
hfgsf/Ld"ns ;"rgf tyf ;Gb]zx? M

sfof{nosf] sfo{If]q leqsf s/bftfx?;+u
;do ;dodf cGtlqm{of sfo{qmd ;~rfng
u/L cfly{s P]gn] Joj:yf u/]sf 5'6
;'ljwfx? tyf cGo s/ ;DjlGw ;"rgfd"ns
hfgsf/L k|bfg ug{] ul/Psf] .

s/bftfx?;u ;DjlGwt pBf]u jfl0fHo
;+3, n]vfk/LIfs Joj;foLx?, s/
;xof]uLx?;u ;do ;dodf cGtlqm{of
sfo{qmd ;~rfng ug{] ul/Psf] .
sfof{ n osf] b} l gs sfo{ ; Dkfbgdf
cfO{k/]sf ;d:ofx? M

cfkm\g} sfof{no ejg gx'+bf ;'/Iff
;DjGwL ;d:of /x]sf] .

b/jGbL cg';f/ kbk"tL{ x'g g;s]sfn]
;]jf k|jfx k|efljt x'+g] u/]sf] .

ljj/0f j' e mfpg] clGtd ;dodf
Server Slow x'g] tyf Server n] sfd}
gug]{ h:tf ;d:of x'g] u/]sf] .
;dfwfgsf nflu ul/Psf k|of; Pj+
cGo gljgtd sfo{ M

ljleGg Jofj;foL ;+3 ;+u7gx?;+usf]
;dGjodf s/bftf lzIff sfo{qmd ;+rfng
u/L s/ ;DjGwL hfgsf/L k|bfg ul/Psf] .

Nonfiler 36fpg tyf jSof}tf c;'nLsf
nflu s/bftfnfO{ tfs]tf ug{] ul/Psf] .

ljj/0f eg{ ghfGg] ;fgf s/bftfsf] nflu
sfof{nos} sd{rf/Ljf6 sDKo'6/df ljj/
0fx? k|jl[ i6 ul/lbg] Joj:yf ul/Psf] .
sfof{nodf Help Desk sf] Aoj:yf M

s/bftfn] lng'kg]{ cfjZos ;]jf / ;f]
;]jf k|fKt ug'k{ g]{ zfvfsf] af/]df hfgsf/L
lbO{ ;xh ?kdf k|jfx ul/Psf] .
cfufdL lbgdf ug'{kg{] ;'wf/ M

/fh:j ;+ s ngsf] yk ;DefJotf
cWoog tyf ljZn]if0f ul/ tf]lsPsf]
nIo cg'?ksf] /fh:j ;+sng ug{] .

s/ a'n]l6g
Tax Bulletin

jSof}tf c;'nLdf yk hf]8 lbO{ c6]/
ug{] s/bftfnfO{ sfg'gL sf/jfxL u/L
c;'nL ug{] .

Non Filler sf] ;+Vof 36fpgsf nflu
n]vf kl/If0f Jofj;foL, s/;xof]uL, pBf]uL
Jofj;foLsf ;+u7gx?;+u ;dGjo ug{] .

u'0ffTds s/ k/LIf0f tyf cg';Gwfgdf
hf]8 lbg] .
cGo lgsfox?;+usf] ck]Iff M

ljefu;+usf] ck]Iff M
sfof{nosf] cfkm\g} ejg lgdf{0fsf nflu
hUuf tyf jh]6sf] Joj:yf ul/g'kg{] .
l/Qm b/jGbL kl/k" l t{ s f] Joj:yf
ul/lbg'kg{] .
ahf/ tyf s/bftfsf] sf/f]jf/ :ynsf]
cg'udgsf nflu sfof{nosf] Psdfq
;jf/L ;fwg ck'u ePsf] xb' f ljB'tLo
;jf/L;fwgx?sf] Aoj:yf ul/g'kg]{ .
s/bftfn] ljj/0f k]z ug{] clGtd
;dodf Server df ;d:of cfO{/xg]
ePsfn] High Speed Internet ;]jfsf]
Joj:yf ul/g'kg]{ .

s/bftf;+u ck]Iff M
cfkm\gf] jf:tljs sf/f]jf/ ;dod}
3f]if0ff u/L s/ ltg{] / s/ sfg'gsf]
k"0f{ kfngf ug{] .
s/ ;DjGwL ;"rgf tyf hfgsf/L
cfjZos ePdf sfof{nodf ;Dks{ u/L
;xL ;"rgf tyf hfgsf/L lng] .
s/bftf lzIffsf] cfjZostf ePdf
sfof{no;u ;Dks{ ul/ s/ ;xeflutf
clej[l4 ug{] .
:yfgLo k|zf;g, pBf]u jfl0fHo ;+3,
k]zfut ;+3 ;+u7g;+u M
s/ sfg' g sf] kfngf gug{ ] , s/
;xeflutf ghgfpg] pk/ x'g] sfg'gL
sf/jfxLdf ;xof]u k'ofpg] .
btf{, ljj/0f tyf s/ bflvnf nufotsf
sfo{df ;xof]u k'ofpg] .
cfjZos k/]sf] cj:yf ;'/Iffsf] k|jGw
ul/lbg] .
cGTodf,
;Dj[4 /fi6 lgdf{0f / km/flsnf] s/fwf/ M
s/bftfd}qL Pj+ ;'b9[ s/ k|0ffnL k"jf{wf/
eGg] rf}yf] s/ lbj;sf] gf/fnfO{ ;fy{stf
lbg sfof{ndf pknJw hgzlQm, ef}lts
;fwg tyf ;"rgf k|ljlwsf] cToflws
pkof]u ul/ sfo{;Dkfbg ug{] tkm{
sfof{nosf] k|ltj4tf /x]sf] 5 .

;dod} s/ lt/L sfg"gL sf/jfxLaf6 arf}+ .

I
TAX

lgjGw

jif{ #, c\s ^, @)&@ k';

Year 3, Issue 6, Janaury 2016

/fi6 lgdf{0fdf s/sf] dxTj / s/bftfsf] e"ldsf

/fi6sf] cfly{s, ;fdflhs, z}lIfs,
ljleGg If]qx?sf] ;'b[9Ls/0fsf ;fy;fy}
ljsf;nfO{ km:6fpb} hfg] cyjf lj:tf/
ub}{ n}hfg] sfo{nfO{ /fi6 lgdf{0fsf ?kdf
lnOG5 . clxn]sf] cfw'lgs o'udf /fi6n]
zf;sLo ;~rfng jf ljsf;sf nflu
ljleGg ultljlwx? ;' l glZrt u/] s f
x'G5g\ . /fi6n] s;}sf] cfly{s ;xof]uaf6
k|fKt wg, C0f / s/ c;'naf6 b]zsf]
9's'6Ldf /sd ;~ro u/]sf] x'G5 . of]
;~ro u/]sf] /sdn] /fi6sf] ;fdflhs
cfly{s ljsf;df k|of]u ug]{ ub{5 . /fi6n]
cfkm\gf] /fh:j cyf{t\ cfosf] d'Vo ;|f]t
s/nfO{ g} dfg]sf] x'G5 lsg eg] j}b]lzs
;xof]u / C0faf6 k/lge{/ eO{ b]zsf]
ljsf; x' g ;Sb} g . s/af6 ;l~rt
/sdn] b] z sf] lgdf{ 0 f Joj:yfkgdf
dxTjk"0f{ e"ldsf v]N5 . sfg'g adf]lhd
/fi6n] hgtfdfkm{t\ k|fKt ug]{ /fh:j
tyf k|rlnt sfg'g adf]lhd gful/sn]
;/sf/nfO{ a' e mfpg' kg] { /sd tyf
/fh:jnfO{ g} s/ elgG5 . /fi6n] ;xL
/ plrt s/ k|0ffnLf/f /sd ;+sng
ug{ ;s] /fi6sf] ljsf;df pNn]vgLo
kl/jt{g cfpb5 . o;}u/L s/nfO{ e'QmfgL
ug]{ b]zsf gful/sx? x'G5g\ . h;nfO{
s/bftf elgG5 . s/bftfn] s/ lt/]s}
e/df /fh:j ;+sng x'g] xf] . o;n] /fi6
lgdf{0f, s/ / s/bftf Ps csf{df lge{/
/x]sf] hgfpb5 .
s'g} klg JolQm, ;+:yf tyf lgsfon]
s/ :j?k lglZrt /sd a'emfpb5g\ .
s/sf] b/ ljleGg s/ cg'?k tf]lsPsf
x'G5g\ . Ps /fHosf] s/ ;+sng csf]{
/fHosf] s/ ;+sng k2ltaf6 cnu x'g
;Sb5g\ . s/ If]q, s/ ;+sng ug]{ tl/sf,
cflbaf6 ljleGg lsl;dx?df ljefhg
ul/Psf] x'G5 . h:t}, cfo s/, eG;f/
z'Ns, kfl/>lds s/, 3/ hUuf s/, cfoft
lgof{t s/, 3/ hUuf /lhi6];g s/, xjfO
s/ OToflb . eG;f/ gfsfaf6 ljb]zaf6
:jb]zdf cfoft x'g] j:t'df /fi6n] cfoft
s/ tf]s]sf] x'G5 / :jb]zdf pTkflbt
j:t'nfO{ ljb]zdf lgof{t ug{ lgof{t s/
;'lglZrt u/]sf] x'G5 . eG;f/ s/af6

12

sLlt{ dxh{g
sIff M !), lnl6n PGhN; :s'n
k|fKt /fh:j b]zsf] 9's6' Ldf krf; k|ltzt
of]ubfg ldNb5 . s/x? ef/ / k|efjsf
b[li6sf]0fn] x]g]{ xf] eg] k|ToIf / ck|ToIf
b'O{ k|sf/df ljeflht x'G5g\ . h'g s/
k|0ffnLdf ef/ / k|efj Ps} kIf jf JolQmdf
x'G5 . To;nfO{ k|ToIf s/ elgG5 eg] h'g
s/df ef/ Ps kIfdf / k|efj csf]{ kIfdf
k5{ To;nfO{ ck|ToIf s/ elgG5 . of] b'O{
k|sf/sf s/sf] cfkm\g} ljz]iftf / cju'0f
5g\ . k|ToIf s/n] ;fdflhs GofonfO{
cf]u6]sf] x'G5 eg] ck|ToIf s/n] ;fdflhs
GofonfO{ ckgfPsf] x'b}g . k|ToIf s/df
cfo cg'?k s/ c;'n ul/g] ePsfn]
ul/jnfO{ ;xh x'G5 . t/ of] k|0ffnL csf]{
eGbf c;'ljwfhgs 5 . ck|ToIf s/n]
dfgj :jf:YonfO{ xflgsf/s ;"lt{hGo
kbfy{df pRr z'Ns c;'n u/L To;sf]
lgoGq0fdf klg ;xof]u k'ofpb5 . Ps
lx;fjn] x]g]{ xf] eg] s/n] ;fdflhs
pGd'ngnfO{ s]xL xb;Dd x6fpg dxTjk"0f{
e"ldsf v]N5 .
s/f/f /fh:j ;+sng t ul/G5 t/
pQm /sdnfO{ s;/L / sxf pkof]u ug'k{ 5{
eGg] s'/fdf ;/sf/n] dgg ug'{kg]{ l:ylt
cfp5 . /fi6df ckgfOg] x/]s ljsf;sf
ultljlwnfO{ ;kmn kfg{ s/af6 k|fKt
/fh:js} cfjZostf kb{5 . /fi6 lgdf{0fdf
dxTjk"0f{ x'g5 zflGt / ;'Joj:yf . oxL
zflGt / ;'Joj:yfsf nflu t}gfy b]zsf]
k|zf;gsf ;b:o, kmf}hL, k|x/L, dGqLb]lv
lkpg ;j}sf] cfwf/e"tsf ;fdu|Lsf nflu
/fh:jsf] k|of]u ul/G5 . o;/L /fh:jaf6
;fdfGo vr{ u/L b]zsf] zflGt, ;EotfnfO{
sfod /fvL cGo ljsf;sf vr{ ug{ ;s]sf]
x'G5 . plrt s/ k|0ffnLf/f cfBf]lus If]q,
s[lif If]qsf lgldQ ljsf;d"ns ultljlw
ckgfpg ;lsG5 / oxL cf}Bf]lus, s[lif,
Jofkfl/s If]qn] /f]huf/Lsf] cj;/ k|fKt
u/fO{ b]zsf] cy{tGq clej[l4 ug{ 7"nf]
of]ubfg lbO/x]sf] x'G5 . ljutdf s/ ;|f]t
;fwgsf] Gofok"0f{ ljt/0fsf nflu lgwf{l/t

ul/GYof] eg] clxn] jt{dfg sfndf s/

ljleGg ljsf;sf sfo{ Pj+ b]znfO{ ;d[4
/ ;DkGg agfpg k|of]u ul/Psf] kfOG5 .
o;}u/L lzIffdf, af6f]3f6f] lgdf{0f, ejg
lgdf{0f, :jf:Yo If]q OToflbdf s/sf] plrt
k|of]uf/f b]zsf] ljsf;df 6]jf k'ofpg]
/fh:j ePsfn] s/sf] /fi6 lgdf{0fdf 7"nf]
e"ldsf /x]sf] 5 .
ljleGg pkef]Uo j:t'df, ;fdfgdf,
sfo{df s/sf] b/ lglZrt u/]df dfq b]z
lgdf{0f x'g ;Sb}g . /fi6 lgdf{0fsf nflu
t s/bftfsf] e"ldsf klg clgjfo{ x'G5 .
s/ /fi6sf] cfwf/:tDe hj aG5 tj
s/bftfn] cfkm\gf] st{Jo a'em]/ lgodk"j{s
cfkm"n] s/ e'QmfgL u5{ . /fi6 lgdf{0fnfO{
;'dw'/ / ljgf /f]sfj6 k"0f{ ultdf cl3
a9fpg' 5 eg] Ps xftn] tfnL aHb}g
eGg] pvfg ;Dk"0f{ gful/sn] a'em\g' k5{ .
gful/s hj s/bftfsf] e"ldsfdf x'G5 .
tj p;n] OdfGbf/Lk"j{s s/ e'QmfgL ug'{
kb{5 . cfkm\gf] cfojf/] unt hfgsf/L
u/fpg], s/ 5Ng vf]Hg] sfo{ ck/fwsf
?kdf lnOG5 . o;sf nflu /fi6n] s/
sfg'g cg'?k ljleGg lgod tyf ;hfosf]
th'd
{ f u/]sf] x'G5 . s/bftf /fi6 lgdf{0fsf
nflu Ps ck/flwsf] x} g ps ;Eo
gful/ssf] e"ldsfdf cfpg'k5{ . s/ ltg'{
cfkm\gf] st{Jo xf], cfkm\gf] of]ubfg xf] eGg]
dg;fo af]s/] s/bftfn] cfkm\gf] st{Jofkg
ug'{kb{5 . cflv/df cfkm"n] lt/]sf] s/
cfkm\g} /fi6sf] ljsf;sf nflu of]ubfg
ul/Psf] x'G5 . /fi6sf] ljsf; kl5 ;'v
;'ljwfsf] pkef]u cfkm} gful/sn] g} ug]{
x'g\ . s/ b]znfO{ ul/g] clgjfo{ of]ubfg xf]
eGg] a'em\g] ljj]szLn dfgjsf] k|ltlglwTj
s/bftfn] ug'{k5{ .
s/bftfn] s/ lt/]kl5 s/bftfsf]
e"ldsf ;lhn} l;l4b}g . s/bftfn] cfkm"n]
a'emfPsf] /sd ;xL :yfgdf pkof]u
ePsf] 5 ls 5}g eGg] s'/fnfO{ a'em\g'
cfjZos x'G5 . s/bftfn] lt/]sf] /sd
/fhsd{rf/Lf/f cg'lrt tyf :jfy{sf
nflu pkof]u x'g ;S5 / e|i6frf/f/f
b]zsf] /fh:jdf vnanL x'g ;Sb5 .
s/bftfn] a'emfPsf] /fi6sf] lxtsf nflu

xfd|f] s/af6 xfd|} ;]jf, /fi6 lgdf{0fdf alnof] 6]jf

lgjGw
dfq ;b'kof]u ug]{ s'/fnfO{ a'em]/ s/bftfn]
s/ sfg' g adf] l hd lgodx? a' e m\ g
cfjZos x'G5 . lgod sfg'g a'em]/ dfq
xf]Og /fi6sf] k"hLnfO{ 5]85fgL ug]{
ck/fwLnfO{ ;fdflhs alx:sf/ ug{ ] ,
sfg'gn] tf]s]sf] ;hfo lbnfpg] e"ldsf
Ps s/bftfn] lgefpg'k5{ . b]zsf] /fh:j
;xL Jolqmsf] xftdf k'u]sf] 5 jf 5}g eGg]
s'/fdf ;r]t eO{ s/bftfn] e|i6frf/d'Qm
k|zf;g tyf ;dfhnfO{ agfpg d2t ug'{
kb{5 . s/bftfsf] e"ldsf s/ e'QmfgL
geO{ /fi6sf] /fh:jsf] ;xL pkof]u ePsf]
gePsf] s'/f /]vb]v ug]{ / e|i6frf/LnfO{
alx:sf/ u/L b]zsf] k|zf;gdf dxTjk"0f{
of]ubfg lbg] klg xf] . o;af6 s'g} jfwf
c8\rg ljgf b]z ljsf;sf] k|s[of cl3
;g{ ;Sb5 .
/fi6sf] ;~rfng ug{ ;/sf/n] lglZrt
ah]6 cnUofPsf] x'G5 h'g /fli6o of]hgf
cfof]uf/f lgdf{0f ul/Psf] ljsf;sf nflu

% k]hsf] af+sL=====
Tax System af6 sfo{ ;Dkfbg ubf{

k|foM ljj/0f tyf tYofsx? ;xh

?kdf x]g{ g;lsg], t'?Gt Preview
gx'g,] cfjZos Data x? Psd'i6 x]g{
g;lsg] / System a]nf a]nfdf cj?4
eO{/x+bf ;]jf k|jfx tyf sfo{;Dkfbgdf
hl6ntf pTkGg ePsf] .
%= lzIff ;]jf z'Ns tyf :jf:Yo ;]jf
s/ ljj/0f Online filing Joj:yf
gePsf]n] sfof{nodf Manually k]z
ePsf ljj/0fx?sf] clen]vf+sgdf
;d:of pTkGg ePsf] .
^= cGtMz' N ssf] gof btf{ ;fdfGo
ljj/0f ;Rofpg'kg]{ PDCR cflbsf
nflu ;d]t ljefudf n]lv k7fpg'kg]{
ePsfn] sfo{;Dkfbgdf l9nfO{ x'g] .
&= k'/fgf aSof}tf c;'nLdf ;d:of .
*= s/bftfdf s/ sfg"g / e-System
sf af/]df k"0f{ hfgsf/L gx'g' .
(= Computer Billing sf] lgb]l{ zsf cg';f/
s/ ljhsdf dfq Joj:yf ePsf] t/
VAT df btf{ ePsf afx]ssf s/bftfn]
Computer billing u/]sf] cj:yfdf
;dfg Jojxf/ gePsf] u'gf;f] cfPsf] .
!)= Filing System computerized
gePsf]

13

www.ird.gov.np

s/ a'n]l6g
Tax Bulletin

of]hgf Pj+ sfo{ k|s[ofdf nfu" x'G5 .

s/sf] /fh:j ljgf ljsf;sf ultljlwdf
lgDg ;xof]u dfq k'Ub5 b]zsf] lgdf{0f,
;d[l4, zflGt, ;'ljwfnfO{ zf:jt ?kdf
sfod ug{sf nflu plrt s/ Joj:yfkg,
s/bftfsf] dxTjk" 0 f{ of] u bfg /x] s f]
x'G5 . /fHof/f s/bftfnfO{ s/ e'QmfgLsf
nflu k|f]T;fxg ug{ s/nfO{ ;'ljwfd"ns
If]qdf nufgL ug'{ kb[5 . Ps dfgjLo
/ gful/ssf] st{Jon] s/jfkt b]zsf]
lgdf{0fdf of]ubfg lbg'kg]{ ;j}n] a'em\gk' 5{ .
cfkm\gf e"ldsf st{Josf] kfngf gu/L
s]jn /fi6af6 ck]Iff /fVg' plrt x'G5 .
sbflk x'b}g . Ps gful/s x'gfn] st{Jon]
/fi6af6 xf]Og /fi6n] xfdLdfly /fv]sf]
ck]Iff, dgf]sf+IffnfO{ k"/f ug'{ kb{5 .
/fi6 lgdf{0f, s/ / s/bftf lqd"lt{sf
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sfo{;Dkfbgdf ;'b[9 x'g'kg]{ b]lvG5 .

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sf] pknIodf cfof]lht lgjGw k|ltof]lutfdf
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I
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Year 3, Issue 6, Janaury 2016

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cfkm\ g f] hgtfk| l t /fHOsf] w] / }
bfloTjx? x'G5g\ . /fi6sf] zflGt;'/Iff
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eg]/ yfxf x'g'kb{5 . hgtfaf6 clgjfo{
?kdf lng] /sdnfO{ /fh:j elgG5 . s/
sfg'g cg';f/ cfkm\gf] ;|f]taf6 gful/sn]
/fHonfO{ lbg] Ps clgjfo{ of]ubfg xf] .
/fi6 lgdf{0fdf s/bftfsf] e"ldsf / s/sf]
w]/} dxTj 5 . ;/sf/n] jf sfg'gn] tf]ss
] f]
pNn]lvt /sd eGbf a9L cfDbfgL ePsf]
JolQmn] s/ ltg'{kb{5 . s/ ltg]{ JolQmnfO{
s/bftf elgG5 . s/bftfn] OdfGbf/k"j{s
/fHonfO{ s/ ltof] eg] /fi6 lgdf{0f x'G5 .
To;}n] /fi6 lgdf{0fdf s/bftfsf] e"ldsf /
s/sf] lgs} dxTj 5 .
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z'? ePsf] xf] . s/ /fi6sf] cfDbfgL xf] .
s/ sfg'g cg';f/ cfkm\gf] cfo >f]taf6
hgtfn] /fi6nfO{ clgjfo{ ?kdf a'emfpg]
of]ubfg xf] . s/ /fi6sf] ;DklQ xf] . s/
ltg]{ dflg; jf JolQmnfO{ s/bftf elgG5 .
s/ s/bftff/f ;/sf/ / /fi6nfO{ 7"nf]
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x'G5g\ . tL x'g\ M k|ToIf s/ / ck|ToIf
s/ . /fHon] tf]s] cg';f/ To; /sd, ;f]xL
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tf]s] cg';f/, To; /sd ;f]xL JolQmn]
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elgG5 . s/bftfn] /fi6nfO{ s/ lt5{g\ .
s/bftfnfO{ k|ToIf / ljz]if ?kdf s]xL
kmfObf x'b}g . sfg'gn] tf]s] cg';f/ jf
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JolQmn] /fi6nfO{ s/ a'emfpg'k5{ . To;/L
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;Ifd agfp5 . To;}n] /fi6 lgdf{0fdf
s/bftfsf] e"ldsf / s/sf] w]/} dxTj 5 .
/fi6df s/ hDdf x'g' eg]sf] /fi6sf] 9's'6L
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14

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:jf:Yo, oftfoft, ;+ r f/ /fi6 s f]
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s/bftfn] lt/]sf] s/nfO{ ;+sng u/L,
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:jf:Yo / ;+rf/sf] ljsf; ug{ ;lsG5 .
g]kfndf slt lk5l8Psf If]qx? 5g\ .
Toxf s/af6 ;+slnt /sdn] ljleGg
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;S5f}+ . s/af6 ljleGg c:ktfn, cf}iflw
k;n cflb :yfkgf ug{ ;lsG5 . s/n]
k'n lgdf{0f af6f]x?sf] lgdf{0fdf klg d2t
k'ofp5 . s/af6 hDdf ePsf] k};fn]
b'u{d If]qdf ;+rf/ dfWodsf] ljsf;
ug{ ;lsG5 . s/n] /fi6sf] k"jf{wf/x?sf]
ljsf;df ;xof]u u5{ .
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u5{ . s/af6 ;+slnt /sdn] cfly{s
pGgltdf k|of]u ug{ ;lsG5 . ko{6g /fi6sf]
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pgLx?nfO{ ;Lk l;sfP/, cfw'lgs ls;fg
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ljsf;sf sfdx? ug{ ;xof]u u5{ .
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lge{/ aGg l;sfp5 .
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s/bftfn] OdfGbf/ eP/ s'g} 5n5fd gu/L cfkm\gf] /fi6nfO{ s/

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/fi6nfO{ 7Ug' eg]sf] /fi6nfO{ lge{/ agfpg k|f]T;fxg ug'{ xf] .
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lxrlsrfp5g\ . s/bftfx? s/ ltg{ lxrlsrfpg' x'b}g . s/bftfn]
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x'G5 . /fi6sf] cfly{s pGglt klg x'G5 . /fi6sf] ljsf; / cfly{s pGglt
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kfp5g\ . To;}n,] s/bftfn] /fi6nfO{ s/ ltg'{ eg]sf] cfkm"n] zflGt /
;'/Iff sfod ug'{ xf] eg]/ /fi6nfO{ OdfGbf/sf ;fy s/ ltg'k{ 5{ .
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ug{ s/bftfsf] lgs} 7"nf] of]ubfg x'G5 . pgLx?n] s/ lt/]/ e"ldsf
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;f+:s[lts / ef}uf]lns ljsf; x'G5 . s/af6 gful/sx?nfO{ kmfObf x'g]
ePsf]n] s/bftfn] cfkm\g} nflu xf] eGg] efjgf klg /fVg'k5{ . s/af6
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pGglt / hLjg /Iff ug'{ xf] eg]/ ;f]rL /fi6nfO{ s/ ltg{ lxrlsrfpg'
x'b g} . s/bftfn] /fi6sf] k|ult pGglt, ljsf; u/L cfkm"nfO{ kmfObf
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xf] . s/sf] dxTj /fi6 lgdf{0fdf lgs} 5 . s/n] /fi6sf] k"jf{wf/x?sf]
lgdf{0f ug{, /fi6sf] cfly{s pGglt u/fpg, gful/sx?sf] hLjg :t/
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15

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jif{ ;f]xL cjlwdf @((&)( ljj/0f k|fKt ePsf]n] ut jif{ eGbf
o; jif{ #%)(# ljj/0f 36L k|fKt ePsf] b]lvG5 . cfo ljj/0f

s/sf] rrf{ 3/ 3/;Dd k'ofcf}+ .

I
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s/f]8 ^$ nfv $! xhf/ tyf cfos/ ?
^$ s/f]8 #! nfv %$ xhf/ /x]sf] 5 . ut
cf=j=df ;f]xL cjlwdf aSof}tf c;'nL hDdf
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lyof] . ;f] dWo] d"=c=s/ jSof}tf c;'nL hDdf
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$ nfv ^^ xhf/ /x]sf] lyof] .
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5 . s/ k/LIf0faf6 ? ! ca{ ^* s/f]8
*) nfv s/ lgwf{/0f eO{ k|lt s]; ? !!
nfv #% xhf/ s/ lgwf{/0ff ePsf] 5 . ut
cf=j=sf] ;f]xL cjlw;Dddf hDdf !)%$
j6f k"0f{ s/ k/LIf0f ePsf] lyof] . ut jif{
? @ ca{ !( s/f]8 @) nfv s/ lgwf{/0f eO{
k|lt s]; ? @) nfv &( xhf/ s/ lgwf{/0f

Year 3, Issue 6, Janaury 2016

ePsf] lyof] .
o; cf=j=sf] d+l;/;Dddf hDdf
@&^ j6f cg';Gwfgd"ns s/ k/LIf0f ;DkGg
ePsf] 5 . pQm s/ k/LIf0faf6 ? ^! s/f]8
$) nfv s/ lgwf{/0f eO{ k|lt s]; ? @@
nfv @% xhf/ s/ lgwf{/0f ePsf] 5 .
ut cf=j=sf] d+l;/;Dddf hDdf #^@ j6f
cg';Gwfgd"ns s/ k/LIf0f ;DkGg ePsf]
lyof] . pQm s/ k/LIf0faf6 ? $% s/f]8 @)
nfv s/ lgwf{/0f eO{ k|lt s]; ? !@ nfv
$* xhf/ s/ lgwf{/0f ePsf] lyof] .
@)&@ d+l;/d;fGt ;Dd !& s/f]8
(& Nffv )! xhf/ km5\of}6{ ePsf] 5 .
s'n a]?h' /sd $ ca{ @# s/f]8 !* Nfv
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ePsf] 5 . cfly{s P]g @)&@ sf] bkmf @@
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s/bftfsf] jSof}tf /sd ldGxf ug{] Joj:yf

g]kfn ;/sf/
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tf /sd a'emfpg] Dofb @)&@ kf}if d;fGt;Dd
/ d"No clej[l4 s/, lzIff ;]jf z'Ns, :jf:Yo
;]jfs/sf] ljj/0f / /sd a'emfpg] Dofb @)&@
kf}if @% ;Dddfq sfod ePsf] / k'gM Dofb yk
gx'g] x'+bf ;DalGwt ;j}df cg'/f]w 5 .
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k|sfzs
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nflhDkf6, sf7df8f}+
kmf]g g+=M )!$$!%*)@, $$!%*)#, $$!(&!(
Email: [email protected]
website: www.ird.gov.np

16

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