- Type
- Rules
- Year
- २०२० 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?
- A taxpayer filing a foreign investment statement under the Foreign Investment Tax Act, 2019 must use the form in Schedule 1. It lists cash investments at their market price on 1 Shrawan of the previous year, with proof, and house and land at their rental value. If the investment has not changed since an earlier filing, a written notice keeping the old statement is enough each year.विदेशी लगानी कर ऐन, २०१९ बमोजिम विदेशी लगानीको विवरण दाखिल गर्दा करदाताले अनुसूची-१ को ढाँचा प्रयोग गर्नुपर्छ। त्यसमा नगद लगानी विगत श्रावण १ गतेको बजार भाउमा प्रमाणसहित र घर जग्गा किराया दर (रेन्टल भ्यालु) मा देखाइन्छ। पहिले दाखिल गरेको लगानीमा थपघट नभएमा हरेक साल साबिकको विवरण कायम गरी लिखित सूचना दिए पुग्छ। Nepal Law Commission Rule 3 and Schedule 1, PDF pp. 1, 5-6
- The tax officer values the investment under Schedule 2 using the market price and rental value the taxpayer gives, checking them with the country concerned where needed. The assessment order must briefly explain how the tax was worked out. The officer must also take into account any confidential report, inventory or on-site inspection report from a tax inspector or others, and any other reasonable ground.कर अधिकृतले करदाताले पेस गरेको बजार भाउ र किराया दर आवश्यक परे सम्बन्धित मुलुकसँग लेखापढी गरी प्रमाणित गराई अनुसूची-२ बमोजिम मूल्याङ्कन गर्छ। कर निर्धारण आदेशमा कर कसरी निर्धारण भयो छोटकरीमा खुलाउनुपर्छ। कर इन्स्पेक्टर वा अरू कसैको गोप्य प्रतिवेदन, लगत विवरण वा सरजमिन मुचुल्का र अन्य उचित आधार पनि विचार गर्नुपर्छ। Nepal Law Commission Rules 4(1)-(2) and 6, PDF pp. 1-3
- When someone tips off the tax officer under Section 11 of the Act, the officer examines their evidence and acts if it is enough. If the tip proves true and tax is recovered, the officer reports through the Director of the Tax Department so the reward under the Act can be paid. A person who does not come when called, send a representative or give any evidence gets no reward.ऐनको दफा ११ बमोजिम कसैले कर अधिकृतलाई सूचना दिएमा अधिकृतले निजसँग भएको प्रमाण बुझी पर्याप्त भए कारबाही चलाउँछ। सूचना साँचो ठहरी कर असुल भएमा ऐनबमोजिमको इनाम दिन कर अधिकृतले कर विभागका डाइरेक्टरमार्फत प्रतिवेदन पेस गर्छ। बोलाएको बेला आफू वा वारेस नआउने वा कुनै प्रमाण पेस नगर्ने व्यक्ति इनामको हकदार हुँदैन। Nepal Law Commission Rule 5(1)-(3), PDF p. 2
- A person fined under the Act must be given 35 days to pay. If no proof of payment arrives, the Mal Adda or an official the government names recovers the amount under the law in force, including by seizing property. Taxpayers living where there is no tax officer may file their statements at the District Administration Office or the Mal Adda. Taxpayers living outside Nepal may have their assessment done by a zonal tax officer named by the Tax Director.ऐनअन्तर्गत दण्ड जरिबाना तोकिएको व्यक्तिलाई तिर्न ३५ दिनको म्याद दिनुपर्छ। म्यादभित्र रकम दाखिलाको निस्सा नआए मालअड्डा वा नेपाल सरकारले तोकेको अधिकारीले प्रचलित कानूनबमोजिम जायजेथासमेतबाट असुल गर्छ। कर अधिकृत नभएको इलाकाका करदाताले जिल्ला प्रशासन कार्यालय वा मालअड्डामा विवरण दाखिल गर्न सक्छन्। नेपालबाहिर बसोबास गर्ने करदाताको मूल्याङ्कन र कर निर्धारण कर डाइरेक्टरले कुनै अञ्चलको कर अधिकृतबाट गराउन सक्छ। Nepal Law Commission Rules 7, 8(2) and 9, PDF pp. 3-4
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.