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Procedure relating to digital service tax

In order to make administration of digital service tax to be levied on transaction of digital service
provided by non-resident person to consumers of Nepal pursuant to section 20 of Finance Act,
2079, simple and effective, this procedure has been issued by the Inland Revenue Department in
exercise of power conferred by Sub-section (5) of section 20 of Finance Act, 2079 (2022).

Source: gov.np

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