- Type
- Act
- Year
- २०१९ 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: 2066 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?
- A revenue stamp (aay ticket) fee must be paid on certain private documents: loan bonds and promissory notes, rental agreements, sale deeds (except for non-institutional farm produce), documents for buying and selling shares and debentures, bills of exchange, some insurance documents, and receipts for rent of houses, shops, halls, hotels and rooms. The fee is set by a sliding scale in the Schedule according to the amount written on the document.केही निजी कागजातमा आय टिकट दस्तुर तिर्नुपर्छ: लेनदेनको तमसुक र टिप्पन, बहाल कबुलियत, बिक्रीनामाका कागज (गैरसंस्थागत कृषिजन्य वस्तुबाहेक), सेयर र डिबेन्चर खरिदबिक्रीका कागज, विनिमयपत्र र प्रतिज्ञापत्र, बीमासम्बन्धी केही कागज, र घर, पसल, हल, होटल तथा कोठाभाडा बुझेको भरपाई। कागजमा लेखिएको रकमअनुसार अनुसूचीमा तोकिएको क्रमिक दरमा दस्तुर लाग्छ। Nepal Law Commission, Government of Nepal Section 4(1), p. 2; Schedule, p. 5
- Some documents are exempt: loan bonds that must be registered by law, receipts for repaying principal, interest or crops on a loan, bonds issued by the federal government (or a province with its consent), cheques, drafts and similar instruments, and any documents the government exempts by notice in the Nepal Gazette. Where revenue stamps are not available, a postage stamp may be used, or the fee may be deposited in a revenue account at a bank or office and the voucher attached.केही कागजलाई छुट छ: कानूनले अनिवार्य रजिस्ट्रेसन गराउनुपर्ने तमसुक, ऋणको साँवा, ब्याज वा जिन्सी बुझाएको भरपाई, सङ्घीय सरकार वा उसको सहमतिमा प्रदेश सरकारले जारी गरेका ऋणपत्र, चेक, ड्राफ्ट आदि, र नेपाल सरकारले राजपत्रमा सूचना निकाली छुट दिएका कागज। आय टिकट नपाइएमा त्यसको सट्टा हुलाक टिकट टाँस्न, वा बैङ्क वा सम्बन्धित कार्यालयमा राजस्व खातामा रकम जम्मा गरी भौचर कागजसाथ राख्न सकिन्छ। Nepal Law Commission, Government of Nepal Section 4(2)–(3), pp. 2–3; Section 5(2)–(3), p. 3
- The person receiving the document must fix the stamp and have the signer sign and date across it. A document without the required stamp has no legal validity, but it can be validated by paying five times the missing amount (or five times the shortfall if too little was paid). The government may make rules to implement the Act; the Act names no separate enforcement body.प्रमाणका लागि कागज लिने व्यक्तिले नै टिकट टाँसी कागज गरिदिने व्यक्तिलाई टिकट ढाक्ने गरी मितिसहित सहीछाप गराउनुपर्छ। तोकिएको टिकट नटाँसेको कागजलाई कानूनी मान्यता दिइँदैन, तर नटाँसेको रकमको पाँच दोब्बर (वा कम टाँसेको भए कमी भएजतिको पाँच दोब्बर) तिराएर मान्यता दिन सकिन्छ। ऐन कार्यान्वयनका लागि नेपाल सरकारले नियम बनाउन सक्छ; ऐनले छुट्टै कार्यान्वयन गर्ने निकाय तोकेको छैन। Nepal Law Commission, Government of Nepal Section 6, pp. 3–4; Section 7, p. 4; Section 8, p. 4
- The Act dates from 2019 BS (1962) and has been amended four times, most recently in 2075 to align it with the Constitution of Nepal; the text summarised here is the consolidated version as amended to 2075.यो ऐन २०१९ सालमा बनेको हो र चार पटक संशोधन भएको छ, पछिल्लो पटक २०७५ मा नेपालको संविधानअनुकूल बनाउन। यहाँको सारांश २०७५ सम्मका संशोधनसहितको एकीकृत पाठमा आधारित छ। Nepal Law Commission, Government of Nepal Title page (list of four amending Acts), p. 1
Gaps, loopholes and improvement ideas
- Outdated The High-Level Economic Reform Suggestion Commission found the Act has outlived its purpose. It says the Act was useful when revenue offices handled cash and could not deposit it straight into a bank revenue account, but is no longer useful now that payments go electronically to the bank. Besides the documents listed in Section 4, various rules require stamps for government services (for example a Rs 5 stamp on a driving-licence application) and some offices require postage stamps even on written complaints, so citizens who have already paid a fee end up searching for stamps, which the Commission said only creates hassle.उच्चस्तरीय आर्थिक सुधार सुझाव आयोगले यो ऐनको प्रयोजन सकिएको देखेको छ। आयोगका अनुसार राजस्व कार्यालयले नगद सङ्कलन गर्ने र रकम सिधै बैङ्कको राजस्व खातामा जम्मा हुन नसक्ने समयमा यो ऐन उपयोगी थियो, तर अहिले विद्युतीय प्रणालीबाट सिधै बैङ्कमा रकम जम्मा हुने भएकाले उपयोगी देखिँदैन। दफा ४ मा उल्लिखित कागजबाहेक विभिन्न नियमले सरकारी सेवा लिँदा पनि टिकट टाँस्नुपर्ने व्यवस्था गरेका छन् (जस्तै सवारीचालक अनुमतिपत्रको दरखास्तमा रु. ५ को टिकट), र कतिपय कार्यालयले लिखित गुनासोमा समेत हुलाक टिकट माग्छन्; यसले शुल्क तिरिसकेका नागरिकलाई टिकट खोज्दै हिँड्नुपर्ने झमेला मात्र सिर्जना गरेको आयोगको भनाइ छ। High-Level Economic Reform Commission (उच्चस्तरीय आर्थिक सुधार सुझाव आयोग), submitted to the Ministry of Finance · Nepal Law Commission, Government of Nepal HLERC report, chapter 7 (institutional, policy and legal environment), para 5, printed p. 84 (PDF p. 151); Act s. 4, p. 2
Ideas to fix it
- Repeal the Revenue Stamp Fee Act 2019 as one of the laws that restrict economic freedom, raise business costs unnecessarily or are no longer relevant.आर्थिक स्वतन्त्रता कुण्ठित गर्ने, व्यवसायको लागत अनावश्यक रूपमा बढाउने वा वर्तमान सन्दर्भमा असान्दर्भिक भएका ऐनमध्ये एकका रूपमा आय टिकट दस्तुर ऐन, २०१९ खारेज गर्ने। Proposed by: High-Level Economic Reform Suggestion Commission (2081) High-Level Economic Reform Commission (उच्चस्तरीय आर्थिक सुधार सुझाव आयोग), submitted to the Ministry of Finance
Where does it conflict with other laws?
No conflict with another law is documented in the sources we have reviewed so far.