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Inland Revenue Department (Nepal)

From Wikipedia, the free encyclopedia
Inland Revenue Department (IRD)[1]
आन्तरिक राजस्व विभाग
Agency overview
Formed1960 (Department of Taxation)
Preceding agency
  • Department of Taxation
Jurisdiction   Nepal
HeadquartersLazimpat, Kathmandu, Nepal
Minister responsible
Agency executive
Parent agencyMinistry of Finance, Government of Nepal
Websitewww.ird.gov.np

Inland Revenue Department (IRD) Nepal is the department of Nepal Government under Ministry of Finance, located in Lazimpat, Kathmandu. The IRD is currently responsible for the enforcement of Tax Laws and administration of the following taxes: Income Tax, Value Added Tax, Excise Duty and duties like Entertainment fee (Film Development Fee).

IRD carries out the following functions:

1. Tax Administration

2. Tax Policy

3. Tax Payer Services

4. Registration, Revenue Collection

5. Tax audit

6. Tax Enforcement and investigation

7. Review & Appeal

8. Tax Refund

9. Advance Ruling

10. Tax Treaty and International Taxation

11. Excises and Liquor Administration

IRD is centrally located in Kathmandu. There are 84 field offices throughout Nepal including 1 Large Taxpayers Office,1 Medium Level Taxpayers Office, 43 Inland Revenue Offices and 39 Taxpayer Service Offices.[3] The previous Department of Taxation was established in 1960. IRD and its district offices are totally running on functional line. Major functions include Taxpayer's Service, Audit and Collection.

References

[edit]
  1. ^ "Inland Revenue Department Nepal". Retrieved 10 October 2017.
  2. ^ https://ird.gov.np [bare URL]
  3. ^ "आन्तरिक राजस्व विभाग". ird.gov.np. Retrieved 2021-12-05.