Taxation Advisory & Compliance
Strategic tax planning, seamless statutory filings, and principled representation before Inland Revenue authorities.
Nepal's taxation landscape—governed by the Income Tax Act, 2058, Value Added Tax Act, 2052, Excise Act, 2058, and annual Finance Acts—is dynamic and technical. We help corporate entities and taxpayers navigate statutory obligations efficiently while preventing exposure to penalties, interest, and disputed assessments.
Detailed Scope of Engagement
1Corporate & Individual Income Tax Compliance
Preparation and filing of annual income tax returns (D-01, D-02, D-03), computation of quarterly estimated tax installments, and year-end tax reconciliations.
2Value Added Tax (VAT) & Excise Management
Monthly VAT return filing on the IRD portal, input tax credit optimization, purchase and sales register audits, and VAT refund processing.
3Withholding Tax (TDS) Monitoring & ETDS
Systematic deduction and monthly deposit oversight for payroll (Sec 87), services (Sec 88), lease payments (Sec 88Ka), and contract supplies (Sec 89).
4Tax Dispute Resolution & IRD Representation
Principled defense during tax audits by Inland Revenue Offices (IRO) or the Large Taxpayers Office (LTO), preparing factual rebuttals, and managing administrative reviews.
5International Taxation & DTAA Advisory
Navigating Double Taxation Avoidance Agreements, foreign remittance taxation, withholding obligations on technical service fees, and transfer pricing documentation.
Statutory Deliverables
- Annual Tax Computation Sheet and IRD Filing Acknowledgments
- Quarterly Advance Tax Estimation Reports
- Monthly VAT and TDS Compliance Dossiers
- Tax Assessment Defense Briefs and Administrative Review Filings
Formal Engagement Notice
Professional audit and assurance appointments are established strictly in accordance with NSA 210 upon independence review, engagement letter signing, and resolution at the Annual General Meeting (AGM).