Though Nepal formulated the Procedure Related to Digital Service Tax that came into effect on 17 July 2022 targeting non-resident service providers to Nepal, most of the service providers have remained outside the tax system.
The government formulated the Procedure through the Finance Act and to date only two companies: Google and EBSCO ink have been registered in the digital service tax system, Inland Revenue Department said.
Source: myrepublica.nagariknetwork.com
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