Nepal Tax

Inland Revenue Department (IRD)
SOP for Integrated Tax System

Pg. 1 of 9
SOP Number: Effective Date:
Rev: 0.0
ITS - R004 09/03/2014
TITLE: ITS_R004–REGISTRATION FOR PANAND VAT FOR BUSINESS
Purpose: To define the methods and responsibilities for taxpayer registration

process for Income Tax (PAN) and VAT together.
Scope: This procedure applies to taxpayers who want to register in Income Tax
(PAN) and VAT together.
Responsibilities:
The Taxpayer is responsible for providing all information required for
registration as required by IRD regulation for Income Tax (PAN) and VAT.
Taxpayer can use e-filling or fill up prescribed forms and submit to
Inland Revenue Offices (IRO) or Organizations like (FNCCI) approved by
IRD.
Tax Officers are responsible for ensuring the correctness and adequacy
of the information provided by the taxpayer and register taxpayer as
demanded by taxpayer.
Computer Operators are responsible for entering forms submitted by
taxpayer for registration of Income Tax PAN and VAT. Computer
Operator is also responsible for printing the PAN card and issuing them
after getting signed by officer.
Use Case:
ITS-R004 – Registration for PAN and VAT together page 1 of 9

IRD SOP Inland Revenue Department
REGISTRATION for PAN AND VAT FOR BUSINESS
Fill up PAN and VAT

Information in Taxpayer
Portal
«uses»
-End2
* Enter Application in
case of Manual
-End1 *
* Application
*
{OR}
Verify Application *
for PAN and VAT
*
Taxpayer {OR} *
*
*
Tax Officer
*
*
Print PAN
certificate
* *
*
* Computer Operator
Issue PAN
certificate *
Definitions:
Registration Form: Form prescribed by Inland Revenue Department (IRD)
for registration purpose.
Registration: Taxpayer is considered registered in Income Tax PAN and
VAT once taxpayer fulfills all requirement of registration and is approved
by Tax Officer.
PROCEDURE:
1.0 Applicationfor registration
This Part is to be done by applicant (Taxpayer).
1.1 To apply for registration PAN, person or company must use IRD website
(www.ird.gov.np) and select Taxpayer Portal.
1.2 Click on Taxpayer Portal link will display Taxpayer Portal menu.
1.3 Expand 'Registration for (PAN,VAT,EXCISE)' by clickingon '+' sign beside
'Registration for (PAN,VAT,EXCISE)’ and then click on ‘Application for
Registration’ will display following screen.

1.4 It is necessary to obtain a submission number for each application. This

submission number serves as identification number for application. Fill in
following information in screen displayed above to obtain the submission
number :
1. Username – Username is case sensitive. This username will be used to
open application document again if application is partially filled
previously. Hence applicant must note the username.
2. Password – Password is case sensitive and must be six character or more.
Password will be required to open previously saved document later.
Hence applicant must note the password.
3. Re-Password – Re-enter password again just to confirm previously typed
password.
4. Contact No – Type in Contact number.
5. Email-id – Type in Email Id
6. Registration for – Tick PAN and VAT to register for PAN and VAT together.
7. Select where application is to be registered. Select from radio button
IRO/LTO, TSO (Taxpayer Service Center) or 'Other' for applying in IRD
authorized organization for verification. 'Other' radio button becomes
visible only if PAN (selecting more one will not enable 'Other' button) is
selected in previous step. Selecting other will also enable other office
selection list box.
8. Select IRO/TSO where PAN will be registered.
9. Select office where application will be registered from the list.
10. Press 'OK' button at bottom right corner.
On pressing 'OK' button following screen will be displayed.
Note down submission number, username and password. Submission number

will be required to print the form as well as for verification by the Tax Officer.
Enter the following.
1. Select Business Type (Individual or Business) from the list.
2. Select Business Sub Type from the list. If Business is selected in previous
step list will contain 'Private Limited', 'Public Limited' etc.
3. If taxpayer has already received the PAN from Office of Company
Registrar(OCR) press 'Yes' otherwise press 'No'.
4. If 'Yes' is selected in the radio button following fields will be displayed.
5. Select Manual if PAN was issued by field officer. Select 'OCR' if PAN was
issued by Office of Company Registrar. Select 'Allocated' if PAN was
allocated already during VAT registration.
6. Enter PAN,
7. Pressing 'No' will not require step 4,5 and 6.
8. Press 'Continue' to enter data.

Enter Business Details:

9. If Business was selected in Business Type in previous screen, following
screen will be displayed.
10. Enter Tradename in Nepali.

11. Enter Tradename in English.
12. Enter Registration Details, such as Business Registration Date,
Registration Number, Place of registration, Business Start Date.
13. Tick whether Business is new or transferred from other owner.
14. Enter Address of Main Office and Main Place of Business.
15. Enter Business Detail, such as Business Type, Business Sub-type and press
'Add' button. More than one business type and sub-type can be added.
These Business Type and Business Sub-type will be displayed in the
certificate. So business type and sub-type needs to be selected carefully.
16. Click whether business have branch. If yes is selected one more tab for
branch detail will become visible.

17. Enter Land Lord's details after clicking in land lord tab, if office is in rented
property. Land lord's detail include:
a. PAN (if Exist).
b. Land lord's Name.
c. Area in square feet.
d. Parcel Number.
e. Rent Amount and
f. Landlord's address.
18. Enter Business Personnel detail (detail of Managing Director or CEO) by
clicking 'Business Personnel detail' tab.
a. Enter First Name, Middle Name and Last Name of business

persons such as CEO, Managing Director etc in Nepali.
b. Enter First Name, Middle Name and Last Name of business
persons such as CEO, Managing Director etc in English.
c. Enter Appointment Date in Nepali date(BS).
d. Select Document Type (Citizenship, passport or Embassy ID).
e. Enter Identification Number.

f. Enter Issuing office name.
g. Location of issuing office.
h. Enter Issue date.
i. To upload the Identifying document click 'Browse' button and
locate the scanned document and double click scanned document
file.
j. Enter Address of Business Person.
k. Enter Detail of contact person for tax purpose if the person is
different than CEO or Managing Director in the same manner as
Business person entry.
19. Enter Branch Detail (If branch exists) by clicking 'Branch Detail' tab.
a. Enter Branch Serial No.

b. Enter Branch Start Date in Nepali (BS).
c. Enter Branch Name in Nepali.
d. Enter Branch Name in English.
e. Enter Branch Address.
f. Press 'Add शाखा' button to add branch.
g. Repeat process a to f to add more branch.

20. Press'SAVE'button to save date.

21. Press 'Next' Button to enter VAT related information. On pressing 'Next' Button
following screen will be displayed.
22. Enter VAT related data as follows:

a. Select whether registration to VAT is requested voluntarily or not.
Selecting voluntarily will decide the filling period to Trimester 'T', if
expected or actual turnover does not exceed VAT threshold
otherwise filling Period will be 'M'.
b. Enter applicable registration date.
c. Enter PAN number if already registered in Income Tax.
d. Enter VAT registration number if already registered in VAT. This is
applicable only if taxpayer is already registered in VAT before
creation of Inland Revenue Department in VAT Department.
e. Enter Registration date if PAN exists.
f. Enter Last Fiscal Year's Taxable Turnover including export.
g. Enter Estimated Taxable Turnover including export for next three
month.

h. Enter Last Fiscal Year's estimated Total non-taxable Turnover

including export.
i. Enter Estimated Total non-taxable Turnover including export for
next three month.
j. Enter Last Fiscal Year's VAT Exempt Turnover including export.
k. Enter Estimated VAT Exempt Turnover including export for next
three month.
l. Enter Last Fiscal Year's Total Turnover.
m. Enter Estimated Total Turnover for next three month.
n. Enter Last Fiscal Year's Total Assessable Income.
o. Enter Estimated Total Assessable Income for next three month.
p. Enter Last Fiscal Year's Total Export.
q. Enter Estimated Total Export for next three month.
r. Check filling Period generated by system by pressing 'Check Filling
Period' button.
s. Enter Contact Person detail for VAT (including address) if it is
different than contact person for Income Tax.
23. Press 'Save' button to save data. This will save data and will allow edit
data later.
24. Press 'Submit' button to submit the application.
25. Press 'Print' button to print the Registration Form. Sign the application
and submit to IRO/TSO/LTO officer for verification.
2.0 Verification of Application

2.1 All application submitted by Taxpayer will be displayed in Submitted List in IRO
officer's portal.
Effectiveness Criteria:
Average time it takes to register a Business PAN for both in PAN and VAT.
References:
None:
Revision History:
Revision Date (DD/MM/YY) Description of Changes Requested By

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Inland Revenue Department (IRD)

SOP for Integrated Tax System

TITLE: ITS_R004–REGISTRATION FOR PANAND VAT FOR BUSINESS

Purpose: To define the methods and responsibilities for taxpayer registration

ITS-R004 – Registration for PAN and VAT together page 1 of 9

REGISTRATION for PAN AND VAT FOR BUSINESS

Fill up PAN and VAT

1.0 Applicationfor registration

This Part is to be done by applicant (Taxpayer).

ITS-R004 – Registration for PAN and VAT together page 2 of 9

1.4 It is necessary to obtain a submission number for each application. This

On pressing 'OK' button following screen will be displayed.

Note down submission number, username and password. Submission number

ITS-R004 – Registration for PAN and VAT together page 4 of 9

Enter Business Details:

10. Enter Tradename in Nepali.

ITS-R004 – Registration for PAN and VAT together page 5 of 9

a. Enter First Name, Middle Name and Last Name of business

e. Enter Identification Number.

a. Enter Branch Serial No.

f. Press 'Add शाखा' button to add branch.

g. Repeat process a to f to add more branch.

ITS-R004 – Registration for PAN and VAT together page 7 of 9

22. Enter VAT related data as follows:

ITS-R004 – Registration for PAN and VAT together page 8 of 9

h. Enter Last Fiscal Year's estimated Total non-taxable Turnover

2.0 Verification of Application

Revision Date (DD/MM/YY) Description of Changes Requested By

ITS-R004 – Registration for PAN and VAT together page 9 of 9

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