- Type
- Rules
- Year
- २०१७ BS
- Status
- In force
- Category
- खण्ड ६ क: राजस्व प्रशासन · Volume 6 A: Customs Administration
- Official text
- Official page Official text (PDF)
- English translation
- Official English translation archived copy: the original page is no longer online
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?
- An owner of taxable house and land in an urban area, or of foreign investment, must file a statement on the form in Schedule (क) for house and land or Schedule (ख) for foreign investment. If nothing has changed since an earlier filing, a written notice keeping the old statement is enough each year. Foreign investment statements must show the market price on 1 Shrawan of that year and the local body's rental value, with proof.सम्पत्ति कर लाग्ने शहरी क्षेत्रको घर जग्गा वा विदेशी लगानीको धनीले घर जग्गाको विवरण अनुसूची (क) र विदेशी लगानीको विवरण अनुसूची (ख) को ढाँचामा दाखिल गर्नुपर्छ। पहिले दाखिल गरेको विवरणमा थपघट नभएमा हरेक साल साबिकको विवरण कायम भनी लिखित सूचना दिए पुग्छ। विदेशी लगानीको विवरणमा सो सालको श्रावण १ गतेको बजार भाउ र स्थानीय निकायले तोकेको किराया दर प्रमाणसहित पेस गर्नुपर्छ। Nepal Law Commission Rule 3(1)-(2), PDF pp. 1-2
- The government may form a House and Land Valuation Committee for each urban area, with at least one engineer or overseer. The committee works out the average building cost per square foot, extra percentages for better-served zones and main roads, and depreciation for old houses, and reports to the government. The government publishes the valuation in the Nepal Gazette, and it stays valid for 5 years unless the government orders otherwise.नेपाल सरकारले हरेक शहरी क्षेत्रका लागि कम्तीमा एक जना इन्जिनियर वा ओभरसियर सदस्य रहेको घर जग्गा मूल्याङ्कन समिति गठन गर्न सक्छ। समितिले प्रतिवर्गफुट औसत निर्माण लागत, सुविधा भएका अञ्चल र मुख्य सडकका लागि थप प्रतिशत तथा पुराना घरको ह्रास निकाली सरकारमा प्रतिवेदन दिन्छ। सरकारले मूल्याङ्कन नेपाल राजपत्रमा प्रकाशित गर्छ र अर्को आदेश नभए त्यो ५ वर्षसम्म मान्य हुन्छ। Nepal Law Commission Rules 4(1)-(2) and 5(1)-(4), PDF pp. 2-4
- The property tax officer values the property using the published list, but if a registered sale price is higher, the sale price is used. The assessment order must briefly explain how the tax was worked out. The tax is paid at the nearest Nepal Rastra Bank office, or otherwise the Mal Adda. If it is not paid on time, the officer asks the Mal Adda to recover it by seizing the owner's property.सम्पत्ति कर अधिकृतले प्रकाशित मूल्याङ्कन सूचीअनुसार मूल्याङ्कन गर्छ, तर रजिष्ट्रेसन पास भएको खरिद मोल बढी भए त्यही मोल कायम हुन्छ। कर निर्धारण आदेशमा कर कसरी निर्धारण भयो भन्ने छोटकरीमा खुलाउनुपर्छ। कर नजिकको नेपाल राष्ट्र बैङ्क वा नभए मालअड्डामा बुझाइन्छ। म्यादभित्र नबुझाए अधिकृतले मालअड्डालाई जायजेथाबाट असुल गर्न लेखी पठाउँछ। Nepal Law Commission Rules 6(1)-(3) and 7, PDF p. 4
- House and land used for dispensaries, temples, rest houses (pati, pauwa, dharmashala), public schools, orphanages or charitable and religious work may be exempted if the owner runs the work and any income goes to it. The owner applies with evidence through the Chief District Officer, who checks the claim and forwards it with an opinion to the Ministry of Finance. No exemption applies if the property is rented; the tenant pays.औषधालय, देवालय, पाटी, पौवा, धर्मशाला, पब्लिक स्कुल, अनाथालय वा परोपकारी तथा धर्म कार्यमा लगाइएको घर जग्गा सो कार्य गर्नेको निजी सम्पत्ति हो र आम्दानी सोही काममा लाग्छ भने कर माफी हुन सक्छ। धनीले प्रमुख जिल्ला अधिकारीमार्फत प्रमाणसहित निवेदन दिनुपर्छ र प्रमुख जिल्ला अधिकारीले जाँचबुझ गरी रायसहित अर्थ मन्त्रालयमा पठाउँछ। बहालमा लिएको भए माफी हुँदैन; बहालवालाले कर तिर्छ। Nepal Law Commission Rule 10(1)-(2), PDF pp. 5-6
- An owner whose house is falling down and cannot be lived in must notify the property tax officer each year. After checking on site, the officer may waive the tax for up to 2 years in a row; after that the case goes to the Ministry of Finance. Fines imposed under the Act are recovered by the Mal Adda in the same way as other government arrears.भत्की बिग्री बस्न नहुने भएको घरको धनीले हरेक साल सम्पत्ति कर अधिकृतलाई सूचना दिनुपर्छ। सरजमिन बुझी साँचो देखिए अधिकृतले लगातार २ वर्षसम्म कर माफी गर्न सक्छ; त्यसपछि अर्थ मन्त्रालयमा प्रतिवेदन गरी निकासा भएबमोजिम हुन्छ। ऐनअन्तर्गत तोकिएको दण्ड जरिबाना मालअड्डाले सरकारी बाँकीसरह असुल गर्छ। Nepal Law Commission Rules 10(3) and 13, PDF pp. 6-7
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.