- Type
- Act
- Year
- २०१२ BS
- Status
- In force
- Category
- खण्ड ६: राजश्व तथा आर्थिक प्रशासन · Volume 6: Revenue and Financial Administration
- Official text
- Official page Official text (PDF)
- English translation
- Official English translation archived copy: the original page is no longer online
Includes amendments up to: 2047 BS. Translations may not include later amendments. The Nepali text is the authoritative law.
Analysis drawn from official reports, court rulings and published research, each cited. Figures are being double-checked against the source documents; corrections are welcome.
What does it do?
- This short 2012 BS Act lets the government impose or raise customs duty, excise duty or any other tax immediately, before Parliament passes the law, when it considers that a law imposing or raising that tax is needed and that collecting it at once is in the public interest. It does so by publishing an order (a 'notified order') in the Nepal Gazette.२०१२ सालको यो छोटो ऐनले भन्सार महसुल, अन्तःशुल्क वा अन्य कुनै कर लगाउने वा बढाउने कानून ल्याउनुपर्ने ठहर भएको र जनहितका लागि त्यस्तो कर तुरुन्तै लगाउनु वा बढाउनु वाञ्छनीय देखिएमा, संसद्ले कानून पारित गर्नुअघि नै नेपाल सरकारले नेपाल राजपत्रमा आदेश (सूचित आदेश) प्रकाशित गरी कर लगाउन वा बढाउन पाउने व्यवस्था गरेको छ। Nepal Law Commission Sections 2–3, pp. 1–2
- A notified order has the force of law from the date it states. It stops having effect when its content (amended or not) is enacted as law, when the government announces in the Gazette that it will not have effect, or otherwise six months after publication.सूचित आदेश त्यसमा तोकिएको मितिदेखि कानूनसरह लागू हुन्छ। त्यसको व्यहोरा (संशोधनसहित वा बिना) कानून बनेर लागू भएमा, नेपाल सरकारले राजपत्रमा सूचना दिई कानूनसरह लागू नहुने भनेमा, वा अन्यथा राजपत्रमा प्रकाशित भएको ६ महिना पूरा भएपछि त्यो लागू हुन छाड्छ। Nepal Law Commission Section 4, p. 2
- Taxpayers are protected if the final law differs: if the rate later enacted is lower than the order's rate, the excess collected is refunded (but never more than the difference between the order's rate and the earlier rate); if the enacted rate is higher, the higher rate applies only from the date the law takes effect. If the government withdraws an order, all tax collected that would not otherwise have been due is refunded. The Act gives worked examples of these refunds.अन्तिम कानून फरक भएमा करदाताको संरक्षण गरिएको छ: पछि कानूनमा आएको दर आदेशको दरभन्दा कम भए बढी असुल भएको रकम फिर्ता गरिन्छ (तर आदेशको दर र साबिक दरबीचको फरकभन्दा बढी हुँदैन); कानूनमा आएको दर बढी भए त्यो नयाँ दर कानून लागू भएको मितिदेखि मात्र असुल गरिन्छ। सरकारले आदेश लागू नहुने घोषणा गरेमा आदेश नभएको भए नउठ्ने सबै कर फिर्ता गरिन्छ। फिर्ता हिसाबका उदाहरण ऐनमै दिइएका छन्। Nepal Law Commission Section 5 and explanation, pp. 2–3
Gaps, loopholes and improvement ideas
None documented in the official reports we have reviewed so far.
Where does it conflict with other laws?
No conflict with another law is documented in the sources we have reviewed so far.