Taxation in Nepal is a dynamic field, with annual amendments and evolving judicial interpretations. Artha Advisory's Tax Practice provides the stability and foresight needed to navigate this landscape, ensuring your business remains compliant while optimizing for legitimate tax efficiency.
Our Taxation Portfolio
1. Corporate & International Tax
From group restructuring to cross-border repatriation, we ensure your corporate structure is tax-optimized. We specialize in Double Taxation Avoidance Agreements (DTAA) and foreign tax credit advisory.
2. Indirect Tax (VAT & Excise)
We manage your entire indirect tax lifecycle—from registration and monthly filing to handling VAT Refunds and investigating excise duty exemptions for industrial sectors.
3. Personal Taxation & Expat Tax
We help high-net-worth individuals and expatriates navigate Tax Residency rules and ensure accurate income tax filing in compliance with the Income Tax Act, 2058.
📅 The Tax Compliance Lifecycle
A proactive approach to avoiding fines and penalties.
Representing You: Tax Litigation & Dispute Resolution
When the Inland Revenue Department (IRD) issues an assessment, you need an expert representative. We provide:
- Administrative Review: Contesting assessments at the IRD Director General level.
- Revenue Tribunal Support: Preparing technical briefs for legal appeals.
- Large Taxpayers Office (LTO) Liaison: Direct communication with specialized tax authorities for major corporations.
Why Choose Artha for Tax?
- Pre-emptive Planning: We identify tax risks before they become liabilities.
- Sector Density: Specialized tax knowledge for Hydropower, BFIs, and Manufacturing.
- Technology First: We use proprietary Excel-based reconcilers to catch VAT/ETDS errors before filing.
2. VAT & Custom Duty
- VAT Refund Processing: Specialized service for exporters and diplomats to recover input VAT credits.
- HS Code Classification: Customs advisory to ensure correct duty payments on imports.
VAT vs. PAN Registration
VAT: Mandatory for businesses exceeding turnover thresholds (50L Goods / 20L Services) or dealing in VAT-attracting goods.
VAT: Yes, you can claim back VAT paid on business purchases.
⚖️ Tax Litigation & Dispute Resolution
Defense for high-stakes assessments.
Artha Advisory provides expert representation at all levels of the revenue justice system:
- Administrative Review: Drafting robust technical objections for the Director General of the IRD.
- Revenue Tribunal: Preparing legal defense and representing clients during tribunal hearings.
- Full Audit Support: Acting as the single point of contact for tax officers during field audits.
The Zero-Error Framework
We believe in proactive mitigation rather than reactive defense.
- Monthly Verification: Reviewing purchase/sales registers before the 25th.
- TDS Reconciliation: Ensuring 100% e-TDS filing to avoid 15% interest.
- Legislative Alerts: Immediate updates on the Finance Act (Budget Speech).
Need a Second Opinion on Your Tax Assessment?
Don't accept an aggressive demand letter without a technical review.
Book a Performance Consultation
Explore Tax Services
Digital Economy & SaaS Taxation
Tax advisory for tech startups, SaaS companies, and digital service providers in Nepal.
NFRS & Financial Reporting Advisory
Transitioning legacy accounting to Nepal Financial Reporting Standards (NFRS) for better transparency.
Taxation & Regulatory Compliance
Strategic tax planning, VAT/Income tax compliance, and regulatory advisory for businesses in Nepal.
Transfer Pricing
Arm's length pricing and documentation for related party transactions in Nepal.