Purpose:
TO DEFINE THE METHODS AND RESPONSIBILITIES FOR DST AND VAT
REGISTRATION PROCESS UNDER THE SECTION 20 OF FINANCE ACT, 2022
AND SECTION 10 B1 OF VALUE ADDED TAX ACT, 1996.
Finance Act 2022 has introduced Digital Service Tax on Digital Service
provided by Non Resident Person to the Consumers of Nepal. Digital Service
Tax shall be levied at the rate of 2% of the transaction value of digital
service (value excluding indirect tax levied in Nepal)
Source: gov.np
