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VAT Directive 2069, Second Amendment 2076

Inland Revenue Department has published the updated VAT directive with the amendment as of 2076. This is a second amendment to the directive that was originally published in 2069 B.S. The main purpose of the directive is to bring consistency in the understanding of the taxpayers, tax administrators including different stakeholders. It is also believed that the directive will help the implementation of VAT even simpler. It is also part of the education/awareness program conducted by the department.

As a general public, we also hope that this document will act as a bridge minimizing the confusion taxpayers have over the VAT Act and Regulation. Although, introduction of the Act itself has crossed two decades mark but still need was felt for more clarity especially some of the recent changes. So, we heartily welcome this document.

You can find the VAT Directive 2069, Second Amendment 2076 here.




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Location: Kathmandu 44600, Nepal

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