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Legal services in Nepal have expanded significantly in recent years due to increasing commercial activity, foreign investment, property transactions, taxation matters, family disputes, immigration concerns, and regulatory compliance requirements. Individuals, companies, foreign investors, and non-resident Nepalese frequently seek legal solutions in Kathmandu...

   सर्वोच्च अदालत, संयुक्त इजलासमाननीय न्यायाधीश श्री कुमार रेग्मी माननीय न्यायाधीश श्री विनोद शर्माआदेश०८०-WO-१५०६विषयः– उत्प्रेषण समेत। काठमाडौं जिल्ला काठमाडौं महानगरपालिका वडा नं. २ लाजिम्पाट अवस्थित एपोलो इन्भेष्टमेन्ट प्रा.लि.को अख्तियार प्राप्त भई आफ्नो हकमा समेत यादव विष्ट………..१ निवेदक...

In the case of Apollo Investment Pvt. Ltd. vs. Inland Revenue Office et al., decided on July 8, 2024 (2081/03/24 B.S.), the joint bench of the Supreme Court of Nepal addressed critical questions regarding the applicability of “Change in Control” provisions under the to Income Tax Act, 2058 (“Income Tax Act”). The case concerned a revised...

The Debt Recovery Tribunal located at Kamalpokhari, Kathmandu plays a major role in resolving disputes related to loan recovery, banking claims, and financial liabilities in Nepal. The tribunal handles recovery proceedings filed mainly by banks and financial institutions against borrowers, guarantors, and companies that fail to repay loans and other financial...

VAT refund for INGO projects in Nepal refers to the mechanism through which international non-governmental organizations can claim reimbursement of Value Added Tax paid on eligible goods and services used for approved development or humanitarian projects. The refund system is regulated under Nepal’s tax laws and is designed to ensure that donor-funded projects...

Custom duty waiver for INGO equipment in Nepal refers to the legal exemption or concession granted to international non-governmental organizations for importing goods, equipment, vehicles, and materials required for project implementation without paying or with reduced customs duties. This waiver is granted strictly for development, humanitarian, or...

An INGO local tax compliance audit in Nepal is a formal examination of an international non-governmental organization’s financial records, tax filings, withholding tax compliance, payroll records, and project expenditures to ensure conformity with Nepal’s tax laws. The audit is conducted to verify whether the INGO has correctly deducted and deposited taxes,...

A Tax Clearance Certificate for NGOs in Nepal is an official document issued by the tax authority confirming that a non-governmental organization has fulfilled all its tax obligations for a specific fiscal year. It certifies that the NGO has properly filed tax returns, paid applicable taxes such as TDS, VAT (if applicable), and income tax obligations, and has...

PAN registration for non-profit organizations in Nepal refers to the legal process of obtaining a Permanent Account Number (PAN) from the tax authority for entities such as NGOs, INGOs, trusts, foundations, and associations operating on a non-profit basis. PAN is a mandatory tax identification number used for all financial transactions, banking operations, tax...