Inland Revenue Department (IRD) Nepal is the department of
Nepal Government
Nepal (; ne, :ne:नेपाल, नेपाल ), formerly the Federal Democratic Republic of Nepal ( ne,
सङ्घीय लोकतान्त्रिक गणतन्त्र नेपाल ), is a landlocked country in S ...
under
Ministry of Finance A ministry of finance is a part of the government in most countries that is responsible for matters related to the finance.
Lists of current ministries of finance
Named "Ministry"
* Ministry of Finance (Afghanistan)
* Ministry of Finance and Eco ...
, located in
Lazimpat
Lazimpat ( ne, लाजिम्पाट) is a residential area of Kathmandu, the capital city of Nepal. It is close to the Narayanhity Palace, and is well known in Kathmandu for its hotels, restaurants, schools, colleges, embassies and depart ...
,
Kathmandu
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. 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.
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
Government agencies of Nepal
Government departments of Nepal
Taxation in Nepal
1960 establishments in Nepal
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