Since the provision is made that non-resident person, providing digital service to consumer, shall
deposit the tax by registering in value added tax following the amendment of Value Added Tax
Act, 2052 (1996) by Finance Act, 2079 (2022), Inland Revenue Department has issued this
procedure, in exercise of power conferred by Section 10b1, Sub-section (1b) of section 18 and
Sub-section (7b) of Section 19 of Value Added Tax Act, 2052 (1996).
Source: gov.np
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