Wednesday, November 7, 2012

Tax in Nepal

Tax Structure in Nepal -2012/13

Tax Structure in Nepal: 2012-13
Tax Structure in Nepal  2012-13

Here are Tax structure in Nepal for Fiscal year 2012-13 shown below:
Ø  Corporate Tax
No changes in the existing tax rate payable by domestic companies for the fiscal year 2012-13. The existing tax rates are as follows:
Ø  Companies                                                                               Rate (%)
Banks and financial institutions                                                          30
General Insurance Business                                                               30
Cigarettes, Bidi, Cigar, Chewing Tobacco,
Khaini, Liquor, Beer                                                                          30
Petroleum companies                                                                        30
Special industries                                                                              20
Export industries                                                                               20
Power generation, transmission, distribution,
infrastructure projects etc                                                                  20
Other entities not covered above                                                         25

Income tax will be fully exempted for the first ten years for the hydro-power projects commencing their construction within 24 August 2014 and starting commercial production by mid-April 2018. Thereafter 50 percent income tax exemption for the next five years will be provided.

Ø  General Interest rate
Has been maintained at 15%

Ø  Personal Tax
1 percent tax is levied on the first slab of the personal tax of Rs 160,000 and Rs 200,000 for individuals and couple respectively. The amount withheld shall be deposited into Social Security Fund in a different revenue account.
If the total taxable income of an individual is more than Rs 25 lakhs, additional tax at the rate of 40% of the total tax computed under the last slab shall be levied.
Insurance threshold for deduction against taxable income is continued to be Rs 20,000.
A provision of reimbursement of existing Income tax on the insurance premium for the workers who lost their lives while on foreign employment has been made. Such reimbursement will be made through Foreign Employment Promotion Board.
Ø  Customs Duty
Arrangement to provide custom duty exemption, on the recommendation of the Ministry of Agriculture and Cooperatives, to the Tomato Ketchup industries that are run through cooperatives has been made. The prevailing flat rate custom duty on LCD, Plasma or LED brought in by the Nepalese passengers returning from foreign employment has been reduced.
Full customs exemption in the scooters to be used by physically handicapped persons, continued from previous year.
Custom duty and excise duty on alcohol, cigarette, and tobacco increased.
An arrangement for declaring Maximum Retail Price of the imported goods at the customs point in order to make the customs valuation realistic and discourage under-invoicing has been made
Arrangement of 1 percent custom duty on sewing machines that contribute to self-employment has been made.
Ø  Excise Duty
The excise duty slightly increased on items harmful to health like cigarettes, beer, alcohol, etc.
No change in excise duty on vehicle
Ø  Value Added Taxes
No changes in the existing rate of 13 percent for the fiscal year 2011/12.
VAT exemption to Jute industries on the import of materials including spare parts has been proposed
No changes in the existing threshold limit for compulsory registration under VAT Act that is a turnover of
Rs 2,000,000 over last 12 months or turnover of
Rs 200,000 in any month must be registered
Compulsory VAT registration for a person importing taxable items exceeding the value of Rs 10,000 at a time for commercial  urposes.
The claim of refund has to be made within 3 years from the end of tax period otherwise will not be entertained.

Ø  Tax withholding at source
The major changes made in the Income Tax Act, 2058 by the Finance Bill 2068 and other rates continued from previous years are as follows:
Ø  Deposit of withholding tax (TDS)
Tax withheld during the month shall be deposited into IRO within 25 days of next Nepali month.
Ø   House rent tax
House rent tax shall be continued to be levied on the rental income at the rate of 10 percent
Ø  Tax exemption on interest income
Tax exemption has been given on annual interest income .of Rs 10,000 in the amount deposited to the micro credit institutions, rural development banks, postal saving bank, and cooperatives in the rural area.
Ø  Tax on dividend income
Tax at the rate of 5% shall be charged on the dividend paid by the resident entity to resident or non-resident person.
Ø  TDS on the insurance premium paid to Resident insurance companies
The existing TDS of 1.5% on the premium paid to resident insurance companies has been abolished from previous Fiscal year. However, TDS @ 1.5% is levied on premium paid to non-resident insurance companies.
Ø  TDS on contract amount paid to Non-resident person by resident person
- In case of service contract 15% tax (TDS) shall be withheld (general clause attracted)
- In repair of aero-plane & other cases @ 5%

Ø  TDS on capital gains
Capital Gain Tax on the income from the sales of house and land has been reduced by 50 percent. Likewise, the capital gain tax on the sale and purchase of shares of entities registered with Securities Board has been reduced from 15 percent to 10% percent in the case of entities and from 10
percent to 5 percent in the case of individuals.
Ø  Tax exemption to special industries
10% percent income tax exemption on income to be earned from special industries and information and communication technology industries which provide direct employment to 300 Nepali throughout the year has been provided continuation Similarly, 20% income tax exemption on income to be
earned from special industries provides 1200 or more Nepali citizen and to special industries providing employment to 100 Nepali citizens including employment to dalit women & disabled person has also been continued.
Ø  Presumptive tax
There has been comprehensive increases in presumptive taxation in the current fiscal year for small tax payers as follows: (Note: Small tax-payer means natural person whose annual turnover is less than Rs 2,000,000 and income not exceeding Rs 200,000).
Particulars                  FY 2010/11                                      FY 2011/12
Sub-Metropolitan                            Rs 3,500                                                                 Rs 3,500
Municipal Areas                                                        Rs 2,000                                                                  Rs 2,000
Other than municipal areas                                      Rs 1,250                                                                  Rs 1,250

The major changes made in the Income Tax Act, 2058 by the Finance Act in the previous years and continuity given by Finance Act 2068 are as follows:
Ø  Tax Exemption to Industries in SEZ
100 percent tax exemption will be granted to industries established in SEZ for the first five years from the date of operation and thereafter 50% rebate will be granted on the applicable tax rates for subsequent years continued.
Ø  Tax Exemption for Industries in Rural Areas
100 percent tax exemption granted to industries established in rural areas for ten years from the date of operation has been discontinued.
Ø  Tax Exemption for Industries in IT Parks
IT industries established in the specified IT Park shall be granted a 50 (PY 25%) percent tax rebate on applicable tax rate.
Ø  Carry Forward of Losses
Loss from investment or business during the year in which such incomes were fully (previously full and partial) exempted are now onwards not allowed to be carried forward and set off against such incomes of subsequent years. (Section 20 Subsection 8)
Ø  Repatriation Income of FPE
Income repatriated of Foreign Permanent Establishment of non -resident person is subject to tax @ of 5 percent, continued from previous years.
The provisions of the Income Tax Act 2058, which came into effect from 19 Chaitra 2058, will be the basis of computation of  personal taxes for the fiscal year 2010-11.
Ø  Tax rates
The existing tax rates for personal income taxes are as follows:
Salary, Allowances and Perquisites are taxable (certain exceptions are granted).
Deductions continued for donations paid (up to 5% of Adjusted Taxable Income or Rs 100,000 whichever is lower) and contribution to retirement benefits (actual contribution not exceeding Rs 300,000 or one third of assessable income whichever is lower).
Tax on income of non residents continued at 25 percent.
The taxable income computed as above is taxed as follows:
The taxable income computed as above is taxed as follows:
Tax rates                                  Individual Rs                             Couple Rs.
 1%                                             160,000                                   200,000
 15%                                   Rs. 160,000 to 260,000           200,000 to 300,000                                                                                                     
 25%                                      260,001 to 2,500,000          300000 to 2500000                                                                             
 25%                                        Above 2,500,001               Above 2,500,001                                                            

 40% Additional tax on tax computed as per(d) above where taxable income of an individual exceeds Rs 2.5 million
Ø  Remote Area benefit
Natural person working at remote areas are entitled to get maximum deduction of Rs 50,000 (PY 30,000) from taxable income.
Ø  Individual having Income from export
In case of individual having income from export, tax rate of 15% is applicable in place of 25%
§  Exemption to Women
A ten per cent tax rebate in income tax from remunerations to the women being resident natural person having no other income except Income from
Employment is continued.
Ø  Taxable Income of Person employed in Nepalese Diplomatic Mission
There has been no changes in the existing provision of an amount equal to 75% of the amount earned as foreign allowance by an employee working in Nepalese Diplomatic Missions stated in foreign country shall be deducted and tax shall be calculated on the balance amount.
Ø  Deduction of Life Insurance Premium
Insurance threshold of Rs 20,000 has been continued. Accordingly, amount paid as premium for investment insurance policy taken on the life of a natural person is allowed to be deducted from Taxable Income of such person, to the extent of minimum of:
- Actual Amount paid, or
- Rs 20,000

Ø  Exemption to handicapped
Income tax exemption limit for the blind and handicapped people continues to be 50 percent above the normal exemption limit.

The Finance Act can only make changes to the provisions of the VAT Act 2052; no other Acts can supersede the provisions of VAT Act 2052.
Ø  VAT deposit refund for re-exports
In case of re-exports, the deposit paid during import will be refunded from the Custom point.
Ø  Tax Rate
There are no changes in the existing rate of 13%.
Ø  Threshold
No change in existing  threshold for compulsory registration under VAT Act is a turnover of Rs 2,000,000 over last 12 months or turnover of Rs 200,000 in any month. However, persons dealing in hardware, sanitary, furniture & fixture, furnishing, automobiles, motor parts electronics & marble and color lab within Metropolitan City, Sub-metropolitan City or Municipality areas must register under VAT within 30 days from the date of transaction. There have been no major changes in VAT however certain provisions have been inserted as follows:
Ø  VAT on Apartment or Shopping Complex
VAT is to be collected from the owner of the building of the apartment or shopping complex worth Rs 5 million or more and constructed for business purpose, even though same has been constructed from the unregistered person.
Ø  VAT on Imports
Facilities to manufacturing industries which export 60% of their produce with a minimum of 10% value addition can release the raw material imported by providing bank guarantee in lieu of the applicable VAT amount at custom.

Ø  Refund of claim
The claim of refund has to be made within 3 years from the end of tax period otherwise will not be entertained.
Refund of VAT
60% of VAT paid on import of raw material or finished goods for cellular mobile by the local will be refunded.
Ø  Advance Ruling
Provision of issuing advance ruling to avoid ambiguity in VAT continued.
Ø  Filing of VAT return
VAT return filing has to be done monthly, bi-monthly and quarterly basis according to the nature of the business.
Ø  Refund of VAT to tourist
Arrangement is made for refund of VAT paid by foreigners on the purchases exceeding Rs 15,000 made in Nepal at the time of the departure. However, 3 percent of amount refundable shall be collected as service fee.
Ø  Ceiling for purchases
Made mandatory to purchase goods costing more than Rs 5,000 only from suppliers that are registered under VAT.
Ø  VAT Refund on Damaged Goods
VAT Refund can be claimed on goods damaged by fire, theft, accident, wear and tear. From now onwards, VAT refund cannot be claimed if goods are damaged due to lapse of time of its use as prescribed.
Ø  Purchase of Under Valued Goods
The IRD may purchase goods at the undervalued rate if it considers that the goods have been undervalued.
Ø  VAT Refund on Purchase of Capital Goods under Loan or Mortgage
VAT refund can be claimed on the capital goods purchased under hire purchase loan or mortgaged in the name of financial institutions.
Ø  Penalty
Provision has been made to adjust additional fee and penalty resulting due to late payments of VAT.

-The customs duty for import of goods and materials into Nepal will be levied in accordance with the rates provided in Annexure 1 of the Finance Act 2068.
-Customs duty on certain imported goods and materials have been proposed to be realigned with the revision in the applicable rates.
The following changes have been made in the customs duty:
-Goods being imported from India of Indian origin can be imported on concession of 7 percent on custom duty up to 30 percent. But 5 percent concession can be obtained on goods for which customs duty is above 30% (where custom duty is levied on value).
-For goods of Chinese origin imported by letter of credit (LC) from Tibet, a concession of 4 percent of custom duty (where custom duty is levied on value) has been continued.
-Concession on Custom duty on goods specified under SAFTA agreement being imported from SAARC countries through shipment and billing from the same country and imported through Letter of Credit shall be provided as prescribed.
-Only authorized dealers in Nepal can import vehicles from the manufacturer or its authorized dealers.
Reconditioned, used and those vehicles not meeting the pollution index 2056 cannot be imported
-Customs on Accompanied and Unaccompanied personal effects (Niji Gunta Jhiti) shall be levied at a flat rate as follows. (separate excise duty, custom duty and VAT shall not be levied when charged with such applicable flat rates)
Custom rate                                          Applicable rate
Duty exempted                                           15%
5%                                                            20%
10%                                                          25%
15%                                                          30%
20%                                                          35%
30%                                                          50%
The excise duty paid in India on import of materials from India shall be deducted from the applicable customs duty. However, the excise shall not be deducted on the customs duty on freight, insurance, difference in value and other expenses.
Industries importing raw materials through bank guarantee or pass book record facility have been given the facility to make imports by providing deposits (such deposits shall be refunded if certain conditions have been fulfilled), if they raise the value by 10 percent during export.

50% rebate on import of tin containers to be used for the packing products of dairy industry.
Concessions on customs tariff on the import of tanker for dairy industries have been maintained at 80 percent
Custom duty on import of gold and silver shall be Rs 1,000 and Rs 24 per 10 gms respectively. Gold jewellery to attract only 10% duty
50% concession on the custom duty on vehicles to be operated by battery and electricity.
50 percent exemptions in the import duties and 68% on agriculture reform fee have been provided to the import of soybean and sunflower seeds to be used by domestic oil industries as their raw materials.
5% custom duty shall be levied on the import of LP Gas.
1 percent Custom Duty levied on
- Import of generator of 10kw or more capacity. - On import of aircrafts, helicopter, its gear box, engines, tyre, battery, nut, bolt and spares.
However, customs duty collected shall be refunded for lease of aircrafts, helicopter and its spares and returned within 3 years.
- Import of equipment, machinery, tools and spares by industries and equipments imported by pharmaceutical industry for research.
- Import of Raw Material, Auxiliary Raw Material, Chemicals by tyre manufacturing Industries.
- Equipment used for conversion of tempos run by diesel/petrol into battery operated by existing registered tempo operators.
- Import of catalytic converter and magnetizer used for reducing pollution on vehicles.
- Import of equipment by industries to reduce pollution
- Cloth weaving machine under HSN 84.52.
- Import of construction equipments, Machinery and its spares and steel sheet needed to build such equipments which are not produced in Nepal for the
generation, transmission, distribution, operation or maintenance of electricity. For the same recommendation of Electricity development department is needed.
- Import of generating parts by VAT registered industries manufacturing generators
- Import of pashmina thread as mentioned in part 51
- On the recommendation of Agricultural and Cooperative Ministry the machinery and equipments  imported by industry established by co-operative
society for the production of tomato ketchup and sauce.

5% custom duty shall be levied on import of air condition exceeding 4 ton for industrial purpose has been continued.
On import of LPG cylinder 15% custom duty shall be levied after certification of quality standard and the recommendation of Nepal Bureau of Standards and Metrology.
There has been slightly increased the customs duty on cement, play cards and pesticides.

-An application (including reasons) is to be submitted to Excise Officer within 15 days by the licence holder for the cancellation of licence if the licence holder stops the transactions of excise duty attractable goods.
-Excise duty receivable from a person can be recovered by the Excise Officer by way of auctioning the stocks of the concerned person.
-Excise duty has been exempted on Scooter made for the use of handicapped persons, ambulance, dead body carrying vehicle and chassis of tempo operated by battery.
-A discount of 50% on the excise duty payable shall be available for locally manufactured motorcycles and in case of locally manufactured other vehicles; the discount rate shall be 25%.
-A discount at the rate of 80% on excise duty payable shall be available on brandy manufactured from fruits produced in least developed regions specified in schedule 9 of Industrial Policy 2067.
-The excise duty has been slightly increased on the items which are harmful to health like cigarettes, beer, alcohol, pan parag and kattha.
-No excise duty on vehicles runs on electricity.
-Excise duty on light commercial vehicles and cars, jeeps etc ranges from 30 to 60% of the value. The excise duty on bus and trucks is 5% of the value. Excise duty on motorcycle is 40%.
-The existing provision to allow set off of excise duty paid on purchase or import of excisable goods or services for trading purposes against the excise duty collected on sale of such goods or services is discontinued.
-Any discount offered in terms of gifts or cash discounts by the industries involved in alcohol, beer, or cigarettes or by their dealers are not allowed and will consider violation of terms of license.

The provisions of other applicable taxes are as follows:
Ø  Depreciation
Production industry purchasing energy generating capital asset for its industrial requirement can claim depreciation at the rate of 50% in the first year.
Any person purchasing printer and cash machine for the purpose of printing and issuing invoices can claim depreciation at the rate of 100% in the same year.  (Annexure 2 section 3 subsection 4)
Ø  Custom Service Charge
Rs 600 and Rs 500 shall be recovered per pragyanpan patra on export and import of goods to/from Nepal.
Ø  Agriculture Reform Fees
Agriculture reform fee has been maintained at 5% (P Y 5%) for items mentioned clause 16 of Annex 1. However, this fee will not be levied in cases where customs duty is applicable on import of such products.
Ø  Health Service Fees
Health services provided by private institutions attract health service fee of 5 percent on the value of services provided. Health service providers can register in VAT voluntarily and collect VAT instead of health service fees.
Ø  Education Service Tax
1 percent levied on admission and monthly tuition fee collected by private educational institution operating in Kathmandu Valley; sub metro municipality, municipality and district headquarters.
Tax to be collected shall be deposited within 25 days of next month on tri semester basis along with details.
Penalty at the rate of 15% shall be levied on failure to deposit tax and Rs 1,000 on failure to submit detail.
1 percent tax to be levied on the student going aboard for studies at the time of providing permission for foreign exchange has been continued. Such fee has shall be collected by banks and financial institution.
Ø  Vehicle Tax
There have been changes in Vehicle taxes and the detail is in schedule 3 of Finance Act 2012. An arrangement to exempt the vehicle tax and road construction and maintenance fee on the scooters up to 150 CC designed for disabled persons has been made. Likewise, a provision of 50 percent exemption in the road construction and maintenance fee being imposed on electric, solar and battery vehicles has been made.
Ø  Road Construction and rehabilitation duty
The duty will be collected as follows:
Types of Vehicles                                                                                 Duty
Car, Jeep, Van,
Micro bus, truck,
tipper, truck mixture,
mini bus and mini
5% of the value inclusive of all other taxes and duties
Motor cycle                                                                                   Rs 6,000

Not applicable to ambulances, diplomatic missions and individuals having diplomatic immunity.
Ø  Road Maintenance and Improvement duty
Road maintenance and improvement duty is levied on petrol Rs 4 (PY Rs 4) per liter and in diesel Rs 2 (PY Rs 2) per liter at the custom point.
Ø  Registration Fees, Service duty
In financial year 2068/69 registration fee and service fee and property lien fee shall be levied according to annexure -4 of Finance Act 2068.
Ø  Film Development Fees
15% fees on the entrance fees on all classes for screening foreign films. 20% fees on the entrance fees

Ø  Pollution Control Fees
To be collected by NOC at the rate of Rs 0.50 per liter of petrol and diesel sold within Nepal and deposited within 25 of next month, continued from previous years.
Ø  Telephone Ownership Fees
No changes with that of previous year. Telephone ownership fees will be collected at the rate of Rs 1,000 per. This fee will be collected at the time of transfer of ownership also. The fees levied on prepaid sim card and recharge card will be 2 percent of the cost of the sim card and recharge card.
Ø  Telecommunications Service Charge
The existing provision has been continued for service charge is to be recovered at 10%. No such charge is applicable for ISP, pager providers and on
interconnection charges except for VOIP operators.
Ø  Casino Royalty
The royalty payable by casinos is Rs 20 million per annum. This amount has to be paid within 2 months from the commencement of fiscal year.
Failure to deposit the amount within three months shall empower the tax officer to issue a notice to close the casino.
Ø  Windfall Gain Tax
No changes with that of previous year. 25 percent of the cash benefits or equivalent to market value if paid in kind will be withheld as windfall gain tax. Such withholdings has to be deposited within 25 days of payment or will attract penalty @ 10 percent p.a.
Ø  Forest Product Fee
The amount to be deposited in the government treasury as forest product fee out of the receipt from sale of timbers of Sal and Khayar disposed as per work plan prescribed in the regulation and sold beyond consumer group for commercial purpose from community forest has been continued at 15  percent.

Ø  Tax exemption on mergers of FIs and Insurance
In order to encourage the merger of banks, finance and insurance companies, changes in the provision of taxing assets and liabilities as disposal after merger has been introduced to make it non-taxable. It is proposed to extend the deadline to submit intention of merger among banks and financial institutions by mid- November 2012. Land registration fee to the merged financial institutions has been waived.
Ø  Stamp duty
Stamp duty has been increased to Rs. 10 from existing Rs 5.

A tax advisor is a financial expert specially trained in tax law. Some countries require tax advisors to verify the balance sheets of companies above a certain size. Individuals usually require tax advisors to minimize taxation, to avoid learning the details of tax law in complicated financial situations themselves or to learn the details of tax law from a professional advisor.
In the UK, guidelines concerning professional conduct in relation to taxation are published in conjunction with the Chartered Institute of Taxation, the Association of Taxation Technicians, the Institute of Indirect Taxation, the Institute of Chartered Accountants in England and Wales, the Institute of Chartered Accountants of Scotland and the Association of Chartered Certified Accountants. These were prepared for the assistance of members of the various associations both generally in dealing with clients and the tax authorities and specifically in relation to irregularities and errors.
The guidelines, which include practical advice about a range of legal and ethical issues, are summarised as:
A member’s primary duty is to ensure that his actions comply with the law. He owes a contractual duty to the client to act for him with the requisite degree of skill and care, and the contractual relationship should be governed by a letter of engagement. The member also has duties to the tax authorities, notably of compliance with the law and the honest presentation of his client’s circumstances.
It is the taxpayer’s responsibility to ensure that returns made to the tax authorities are correct and complete. It is for the member to assist him to decide on the extent and manner of disclosure of facts in relation to his tax affairs.
Where a member becomes aware that irregularities have occurred in relation to a client’s tax affairs he should advise the client of the consequences, and the manner of disclosure. If necessary, appropriate specialist advice should be taken.
Where a client refuses to follow the advice of a member in relation to issues involving disclosure, the member should consider whether he should continue to act. If appropriate, specialist advice should be taken.
If mistakes are made by the tax authorities there may be a need, and in some cases a duty, on the part of the client and sometimes the member, to put matters right.
Members may have statutory duties of disclosure where they have suspicions of criminal activity.
When approached for information on a client’s affairs by another adviser the member should ensure that he has his client’s authority before making any disclosure.


  1. Thank you, that's very interesting information. I need to share with my friends. Thanks so much and stick with it No doubt you will definitely reach your post! Have a great day! Personal Tax Darlington

  2. Please provide me a link where we will find Health Tax Directive of Nepal

  3. Please provide me clear chart of TDS rates

  4. do i have to pay for tax if i want to build something like a house near the river in Nepal ? Having small land to grow plants and have animals ?

  5. This comment has been removed by the author.

  6. what will be the tds rate for purchase from dealer which is not registered under VAT but purchase has been made on contract basis..

  7. Please give the total tax amount in a year

  8. Please give the total tax amount in a year

  9. Can i bring second hand bike from india to nepal and register in nepal. Im ready to pay the legal charges and taxes involved. Thw bike is yamaha rd350cc engine. Price varies from 1.8lakh to 2.5lakh, manufacture year from 1985 to 1991.
    Thanks. Pls do let me know.

  10. IS it necessary for a company to raise a VAT bill for house agreement

  11. What are the taxes applicable on Indians working in Nepal in educational institutes?

  12. What are the taxes applicable on Indians working in Nepal in educational institutes?

  13. what is the rule of 1.5% TDS of goods buying ..??

  14. what is the percentage of tax while importing 25 Kva soundproof generator from india to nepal

  15. What is the tax procedure for share premium of company in nepal?

  16. What is the tax procedure for share premium of company in nepal?

  17. Report like these frequently changing document should be updated accordingly otherwise reader may misguided. so please updated or make the clear note for suggestion for it.

  18. Great!! So helpful. One question sir -- one of the college in koteshwor area is charging education tax on my monthly fee. Is it valid plz suggest

  19. Please send me a tax rate link for the pop(plaster of parice) zymsump falce ceiling materials while importing from india

  20. Hi i would like to know that school padhne student le tax tirnu parxa ki nai?

  21. Hi i would like to know that school padhne student le tax tirnu parxa ki nai?

    1. @alish paija- There is not any exemption for students working or studying. If you are earning income it is your duty to pay tax. If you are employed anywhere else, its the responsibility of your employer to deduct tax @1% of your salary and deposit it to the account of Government of Nepal. for rates look @

  22. I am Indian, working in Nepal in NGO sector, my monthly salary is around 824$ , but my NGO deducted 15% tax every month?

    Please tell me what is the tax criteria for Indian citizen in Nepal

  23. This comment has been removed by the author.

  24. Can anyone help me my name is Sagar from India.. We have our own land in Nepal but we have been their for so many years(more than 27 years) is it possible to get our land? And how much will be the tax to pay since its been many years that we haven't see our land.. Please I need advice. Help me. Thank you here's my whatsapp no +919089803830.