chhatramani/nepal_legal_acts_corpus_english huggingface dataset:
Voters List Act, 2017

Chapter-4

Offences and Penalties

31. Offence: If any of the following acts are committed, it shall be deemed to have committed an offence under this Act:

(a) If anyone registers or applies for registration by falsifying his/her name, surname, residence, age, or other details, or lodges an objection by such falsification;

(b) If anyone knowingly adds, alters, corrects, or in any way damages, harms, or destroys the voter list;

(c) If anyone intimidates, threatens, or induces with any kind of fear, threat, or allurement, or uses force to cause a deviation in performing or causing to perform the duty of an employee deployed in the work of preparing the voter list;

(d) If anyone breaches the confidentiality of documents or details that are required to be kept confidential;

(e) If anyone unauthorizedly publishes or distributes, or knowingly misuses, the voter's name, surname, residence, photo, and other details collected by the Commission for the purpose of voter list registration;

(f) If anyone uses the voter list contrary to Subsection (2) of Section 22. 32. Punishment: (1) A person who commits the following offences shall be punished as follows:

(a) A person who commits the offence under clause (a) of Section 31 shall be liable to a fine of up to one hundred thousand rupees or imprisonment of up to six months or both;

(b) A person who commits the offence under clauses (b), (c), (d), (e), and (f) of Section 31 shall be liable to a fine of up to twenty-five thousand rupees or imprisonment of up to one month or both.

(2) A person who attempts, aids, or abets the commission of an offence under this Act shall be liable to half the punishment prescribed for the person committing the offence. 33. Investigation Officer: The investigation of a case relating to an offence under this Act shall be conducted by the Election Officer as prescribed. 34. Government to be Plaintiff: A case filed under this Act shall be filed with the Government of Nepal as plaintiff. 35. Filing of Case: After the investigation of an offence under this Act is completed, the Investigation Officer shall submit it to the concerned government attorney for a decision whether or not to prosecute, and if the government attorney decides to prosecute, the Investigation Officer shall file the case. 36. No Bar to Punishment under Other Prevailing Law: If any act or action that constitutes an offence under this Act also constitutes an offence under any other prevailing law, this Act shall not be deemed to bar punishment for such offence under that law. Chapter-5

Miscellaneous

37.
Voters List Act, 2017

36. No Bar to Punishment under Other Prevailing Law: If any act or action that constitutes an offence under this Act also constitutes an offence under any other prevailing law, this Act shall not be deemed to bar punishment for such offence under that law. Chapter-5

Miscellaneous

37. Not Admissible as Evidence for Other Purposes: The voter list or temporary voter list prepared under this Act shall not be admissible as evidence for the purpose of voting and for any other purpose unless specifically provided for in the prevailing law. 38. Claim for Compensation: (1) If any person suffers physical or mental harm or loss due to the misuse, unauthorized publication, or distribution of the details relating to voters collected by the Commission under this Act or the details provided by the Commission under Section 22, the person who suffered such harm or loss may claim compensation from the person causing such harm or loss.

(2) A claim for compensation under Subsection (1) shall be made in the concerned District Court within six months from the date of suffering such harm or loss.

(3) If the claim under Subsection (2) is found to be valid, the District Court shall order the person to pay reasonable compensation.

(4) Other procedures relating to compensation under this Section shall be according to the prevailing law. 39. Certification of Voter: If any voter whose name is registered in the voter list of a constituency submits an application as prescribed requesting certification of that fact, the Commission shall certify that fact as prescribed. 40. Assistance Committee: The Commission may form an assistance committee at the local level, including representatives of political parties and other stakeholders, to assist in the work of collecting and updating the voter list or temporary voter list under this Act. 41. May Seek Assistance: (1) In the course of preparing the voter list, the Commission and the Registration Officer may, as necessary, seek assistance from any institution or body owned or controlled by the Government of Nepal, Provincial Government, or local level, or operating on a grant from the Government of Nepal, Provincial Government, or local level, or from political parties, social organizations, institutions, and other bodies, and from any person.

(2) It shall be the duty of all concerned to provide necessary assistance under Subsection (1) when preparing the voter list. 42. Delegation of Powers: The Commission may delegate any of its powers under this Act, subject to conditions, to the Chief Election Commissioner, Election Commissioner, or any government employee. 43. Power to Make Rules: The Commission may make necessary rules for the implementation of this Act. 44.
Oath Act, 2022

Oath Related Act, 2079

Certification Date
2079.05.28

Act Number 23 of the year 2079

Preamble: Whereas, it is desirable to make legal provisions regarding the taking of oath of office and secrecy by a person holding a public office,

The Federal Parliament has enacted this Act. 1. Short Title and Commencement: (1) This Act may be called the "Oath Related Act, 2079".

(2) This Act shall come into force immediately. 2. Definition: Unless the subject or context otherwise requires, in this Act,-

(a) "Oath-administering official" means a person holding a public office who is authorized to administer the oath to a person holding a public office.

(b) "Public office" means a public office to which a person is appointed, elected or nominated pursuant to the Constitution, other prevailing laws or the decision or order of an authorized official, and which entitles the person to exercise public authority or requires the person to perform any duty or discharge any responsibility. 3. Oath to be taken: (1) A person holding a public office who is required to take an oath pursuant to prevailing law shall, before assuming office, take the oath of office and secrecy from the official specified in the Constitution or other prevailing law, in the format specified in the prevailing law.

(2) In case the Constitution or other prevailing law has a provision requiring an oath to be taken but such law does not specify the format of the oath, such person holding the public office shall take the oath of office and secrecy in the format as per the Schedule.

(3) In case a person is appointed, elected or nominated to a public office pursuant to prevailing law but the law concerned has no provision requiring an oath to be taken, such person holding the public office shall take the oath of office and secrecy from an official designated by the Government of Nepal, in the format as per the Schedule. 4. To be present in formal attire: (1) A person holding a public office shall, when taking or administering an oath, be present in the formal attire prescribed by the Government of Nepal.

(2) Notwithstanding anything contained in subsection (1), a person taking an oath or an oath-administering official may take or administer the oath wearing a dignified dress or attire reflecting their culture and tradition or identity. 5. Language of the oath: (1) The oath shall be taken or administered in the Nepali language, which is the language of official business.

(2) Notwithstanding anything contained in subsection (1), a person holding a public office may take the oath in their mother tongue spoken in Nepal.
Oath Act, 2022

5. Language of the oath: (1) The oath shall be taken or administered in the Nepali language, which is the language of official business.

(2) Notwithstanding anything contained in subsection (1), a person holding a public office may take the oath in their mother tongue spoken in Nepal. In case of taking the oath in the mother tongue, the content of the oath mentioned in the Schedule shall be translated into the mother tongue, and such translation shall be self-certified and submitted to the oath-administering official prior to taking the oath.

(3) A person holding a public office who takes the oath in the Nepali language shall sign two copies of such oath, and if the oath is taken in the mother tongue, shall sign two copies of the oath in that mother tongue as well, and submit them to the oath-administering official. 6. Assumption of office: A person holding a public office shall assume their office after taking the oath. 7. Maintenance of records: One copy of the oath taken by a person holding a public office shall be kept as a record in the office of the oath-administering official, and the other copy shall be sent to the concerned body. 8. Oath deemed to have been taken: An oath taken before the commencement of this Act by a person appointed, elected or nominated to a public office pursuant to the Constitution or other prevailing law shall be deemed to have been taken under this Act. 9. Effect after lapse of Oath Related Ordinance, 2078: After the lapse of the Oath Related Ordinance, 2078, unless a contrary intention appears, such lapse shall not,-

(a) revive anything not in force or existing at the time of the lapse of that Ordinance,

(b) affect anything done, any action taken, or any right accrued or anything enjoyed under that Ordinance,

(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under that Ordinance,

(d) affect any action, proceedings or remedy undertaken in respect of any such right, privilege, obligation or liability, and any such legal proceedings or remedy may be instituted, continued or enforced as if that Ordinance had continued to be in force.
Electricity Theft Control Act, 2002

Electricity Theft Control Act, 2058 (2001)

Date of Royal Seal and Publication
2058.10.10
Date of Certification and Publication

Amending Acts

1. Republic Strengthening and Some Nepal Laws Amendment Act, 2066 (2009) 2066.1.7
2. Some Nepal Acts Amendment Act, 2072 (2015) 2072.11.13

Act No. 13 of the Year 2058 (2001)



An Act Made to Provide for the Control of Electricity Theft

Preamble: Whereas it is desirable to make necessary legal provisions relating to the control of electricity theft,

Be it enacted by Parliament in the first year of the reign of His Majesty King Gyanendra Bir Bikram Shah Dev. Chapter-1
Preliminary

1. Short Title and Commencement: (1) This Act may be called the "Electricity Theft Control Act, 2058 (2001)."

(2) This Act shall come into force immediately. 2. Definitions: Unless the subject or context otherwise requires, in this Act,

(a) "Electricity" means electrical power generated from water, mineral oil, coal, gas, solar power, wind power, nuclear power or any other source.

(b) "Distributor" means the electricity seller-distributor pursuant to Section 3.

(c) "Customer" means a person or entity whose name is registered in the list of customers consuming electricity services sold and distributed by the distributor, and said term also includes, in the case of any institution or office, the head of such institution or office, and, in the case where the registered customer is deceased, the heir entitled under the prevailing law of such registered customer.

(d) "Consumer" means a person or entity consuming electricity services sold and distributed by the distributor.

(e) "House" or "Building" means a residential or non-residential house or building, and said term also includes the house, building, or shed where an institution, office, shop, warehouse, factory, etc., are located, as well as the compound of such house, building, or shed.

(f) "Offence" means the offence relating to electricity theft pursuant to Section 7.

(g) "Offender" means a person involved in an offence relating to electricity theft pursuant to Section 7, and said term also includes an employee of the distributor involved in said offence.

(h) "Energy Metering Device" means an energy metering device installed at the customer's house or building on behalf of the distributor for calculating the unit of electricity quantity consumed by the consumer, and other related equipment.

(i) "Institution" means an institution established under the prevailing law.

(j) "Investigation Officer" means the investigation officer appointed pursuant to sub-section (1) of Section 12.

(k) "Prescribed" or "as prescribed" means prescribed or as prescribed in the Rules framed under this Act. Chapter-2
Provisions Relating to Electricity Distributor and Electricity Theft

3.
Electricity Theft Control Act, 2002

Chapter-2
Provisions Relating to Electricity Distributor and Electricity Theft

3. Electricity Distributor: For the electricity as mentioned below, the person or entity as mentioned below shall be deemed to be the electricity distributor:

(a) In the case of electricity sold and distributed, with or without the use of the national grid, by a person who has obtained a license to generate and sell-distribute electricity pursuant to Section 4 of the Electricity Act, 2049 (1992), the person who has obtained such license.

(b) In the case of electricity purchased by the Government of Nepal and included in the national grid and sold and distributed pursuant to Section 21 of the Electricity Act, 2049 (1992), the Government of Nepal, and in the case of electricity purchased and sold and distributed through any other entity, the entity that so purchased.

(c) In the case of electricity imported and sold and distributed within Nepal Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066 (2009). pursuant to sub-section (1) of Section 22 of the Electricity Act, 2049 (1992), the concerned importer.

(d) In the case of electricity generated, developed, sold, and distributed by the Government of Nepal itself pursuant to Section 34 of the Electricity Act, 2049 (1992), the Government of Nepal.

(e) In the case of electricity sold and distributed by a person or entity that has entered into a contract with the Government of Nepal relating to electricity sale and distribution pursuant to Section 35 of the Electricity Act, 2049 (1992), the person or entity so contracting.

(f) In the case of electricity obtained at one point by billing from one point using the distribution system of one distributor and sold and distributed at another point, the person or entity so receiving electricity at the latter point. 4. Duty of Distributor: It shall be the duty of the distributor institution and its employees to act keeping the interests of its consumers paramount. Other provisions relating thereto shall be as prescribed, and if the rights of consumers are violated, compensation as prescribed shall be provided. 5. Code of Conduct: After the commencement of this Act, a code of conduct shall be prepared and implemented in respect of the distributor institution and its employees. A violator thereof shall be liable to punishment equivalent to a criminal offense, and other provisions relating to this shall be as prescribed. 6. Not to Commit Theft of Electricity: No person shall commit, cause to commit, or assist anyone in committing theft of electricity. 7.
Electricity Theft Control Act, 2002

A violator thereof shall be liable to punishment equivalent to a criminal offense, and other provisions relating to this shall be as prescribed. 6. Not to Commit Theft of Electricity: No person shall commit, cause to commit, or assist anyone in committing theft of electricity. 7. Deemed to Have Committed an Offence: (1) If any person commits any of the following acts, he shall be deemed to have committed an offence of electricity theft:

(a) Drawing or connecting an electricity line directly or indirectly from another line of electricity, other than through an energy metering device.

(b) Drawing or connecting an electricity line from an electricity line for street lights or other purposes without the consent of the distributor.

(c) Adopting a technology other than the technology determined for supplying electricity to a house or building through an energy metering device.

(d) Reversing the polarity of one energy metering device and taking a phase line from it and a neutral line from another energy metering device or earth.

(e) Inserting any substance into an energy metering device or obstructing the normal rotation of the disc of the energy metering device by any other means.

(f) Opening the terminal link.

(g) Breaking, destroying, damaging, or using fake terminal or test seals affixed to the energy metering device on behalf of the distributor.

(h) Breaking, destroying, damaging, or otherwise causing damage to the energy metering device, or rendering it incapable of normal operation.

(i) The box containing the energy metering device having no seal, or having a seal but not bearing the stamp of the distributor, or bearing a seal of someone other than the distributor, or such seal being damaged.

(j) The seal of the C.T. or P.T. or both being damaged, the polarity being reversed or different, or the connection being disconnected.

(k) Adopting any other method of stealing electric power other than the circumstances mentioned in clauses (a) to (j).

(2) Notwithstanding anything contained in sub-section (1), if during the course of investigation and inquiry into the offence, upon technical examination it appears that the energy metering device was damaged due to some technical reason or accident not caused by the customer or consumer, it shall not be deemed to be an offence. 8.
Electricity Theft Control Act, 2002

8. Liability for Offence to Vest: (1) The liability for an offence under Section 7 shall vest in the person involved in the act relating to such offence, the concerned customer, and the person who assisted in committing such offence.

(2) Notwithstanding anything contained in sub-section (1), the liability for an offence occurring in a house or building as mentioned below shall vest in the person as mentioned below:

(a) In the case of an offence occurring in a house or building used by an institution or office, the head of the concerned institution or office.

(b) In the case of an offence occurring in a house or building consumed on rent or by any other means, the head of the institution or office using such house or building, and if a person or family has consumed such house or building, then the main person of such person or family or the house owner.

(c) In the case of an offence occurring in a house or building used jointly for residence or collectively resided in by more than one institution, office, person, or family, the head of the institution or office, or the main person of the person or family, or the house owner among those consuming such house or building who is involved in the offence.

(d) In the case of an offence occurring in a house or building which the owner has already transferred by sale or any other reason, the head of the institution or office, or the main person of the person or family among those consuming such house or building who is involved in the offence. Provided that, the burden of proving that the owner has given the house or building on rent shall lie on the owner of such house or building. Otherwise, the liability for the offence occurring in such house or building shall vest in the owner of the house or building. 9. Electricity Line May Be Disconnected: The electricity line may be disconnected in the following circumstances:

(a) If the electricity tariff is not paid within the stipulated time.

(b) If an offence under Section 7 is found to have been committed. 10. Special Provisions May Be Applied in Areas Highly Affected by Electricity Theft: In respect of any area within Nepal Deleted by the Republic Strengthening and Some Nepal Laws Amendment Act, 2066 (2009). that is highly affected by electricity theft, a contract or "cut-out system" may be implemented, by publishing a notice in the Nepal Gazette, to allow only a prescribed quantity of electricity to flow. 11.
Electricity Theft Control Act, 2002

11. Offender to Pay Loss or Damage and Compensation Amount: (1) If any person causes loss or damage by committing an offence under Section 7, the offender shall pay the amount thereof and an equal amount as compensation. The electricity line shall not be connected until such payable amount and compensation are paid.

(2) If a person who has paid and satisfied the loss or damage and compensation once under sub-section (1) again commits the same offence, the offender shall, each time, pay and satisfy to the distributor the amount of loss or damage actually caused to the distributor and two hundred percent of such amount as compensation.

(3) The method and procedure for assessing the loss or damage actually caused to the distributor under sub-sections (1) and (2) shall be as prescribed. Chapter-3

Investigation and Inquiry

12. Investigation Officer: (1) The distributor shall appoint an investigation officer to investigate and inquire into offences under this Act.

(2) The duties, functions, and powers of the investigation officer under sub-section (1) shall be as follows:

(a) Upon receiving information from anyone regarding an offence being committed or about to be committed, or even in the absence of such information, if there is reasonable cause to suspect that an offence is about to be committed, the investigation officer may go to such place, conduct necessary technical examination, and if an offence is found to have been committed or done, immediately disconnect the line, take possession of the goods related to the offence, issue a receipt thereof, and interrogate the offender and prepare a site inspection report.

(b) To investigate and inquire into the offence and assess the actual loss or damage caused by the offender to the distributor.

(3) It shall be the duty of the local administration, Amended by Some Nepal Acts Amendment Act, 2072 (2015). officials of the local level, police, and all concerned to provide assistance to the investigation officer in the course of investigation and inquiry into the offence.

(4) The investigation officer may impose a fine of up to two thousand rupees on a person who obstructs or opposes the investigation and inquiry into the offence. 13. May Apply for Review: (1) If any person or entity is dissatisfied with the action, assessment, or punishment made by the investigation officer pursuant to sub-sections (2) and (4) of Section 12, such person or entity may apply to the concerned distributor for review of such action, assessment, or punishment.

(2) If an application is made under sub-section (1), the distributor shall review it.

(3) The procedure for review under sub-section (2) shall be as prescribed. 14.
Electricity Theft Control Act, 2002

14. Notice to Pay Loss or Damage and Compensation: If no application for review is made under Section 13 in respect of the assessment made pursuant to clause (b) of sub-section (2) of Section 12, the concerned person or entity shall be given notice as prescribed to pay and satisfy the actual loss or damage and the compensation amount thereof as assessed, and if an application for review is made, the actual loss or damage and compensation amount determined upon review, within thirty-five days. 15. Filing of Case: (1) If the offender pays and satisfies the amount within the period of the notice given under Section 14, the amount shall be accepted and the proceedings against him shall be concluded and filed. If the amount is not paid, the investigation officer shall file a case in the concerned District Court within thirty days from the date of expiry of such period.

(2) For the purpose of filing a case under sub-section (1), the investigation officer shall act pursuant to Section 31 of the Government Cases Act, 2049 (1992).

(3) While conducting proceedings and deciding a case filed under sub-section (1), the District Court shall, in matters provided for in this Act, follow the provisions of this Act, and in respect of other matters, follow the procedure under the Summary Procedure Act, 2028 (1971). Chapter-4

Miscellaneous

16. Penalty: (1) Upon proceedings and decision of the case by the court, if the offence is proved, the offender shall be ordered to pay to the distributor the actual loss or damage caused to the distributor as the principal amount and compensation at the rate of the principal amount, and the offender shall also be liable to a fine of up to five thousand rupees, or imprisonment for up to three months depending on the gravity of the offence, or both.

(2) If a person who has been proved to have committed an offence once is again proved to have committed the same offence, the offender shall be ordered, each time, to pay to the distributor the actual loss or damage caused to the distributor as the principal amount and two hundred percent of the principal amount as compensation, and such offender shall also be liable to a fine of up to ten thousand rupees, or imprisonment for up to six months, or both. 17. Government of Nepal to be Plaintiff: The Government of Nepal shall be the plaintiff in cases under this Act. 18. Reward: (1) After the final decision of the case, the distributor shall give to the person who provided information about the offence an amount as prescribed as a reward.
Electricity Theft Control Act, 2002

17. Government of Nepal to be Plaintiff: The Government of Nepal shall be the plaintiff in cases under this Act. 18. Reward: (1) After the final decision of the case, the distributor shall give to the person who provided information about the offence an amount as prescribed as a reward. Provided that such reward shall not be given to the distributor, employees of the distributor, and their family members.

(2) Other provisions relating to the reward to be given under sub-section (1) shall be as prescribed. 19. Protection of Act Done in Good Faith: An investigation officer or employee concerned with such work, who, in the course of investigation and inquiry into an offence, does any act in good faith in the belief that it is for the performance of his duty, shall not be personally liable for such act. 20. Power to Make Rules: The Government of Nepal may make necessary Rules for the purpose of implementing the objectives of this Act. 21. Repeal and Saving: (1) In the Electricity Act, 2049 (1992)-

(a) Sub-section (3) of Section 38 is repealed.

(b) In Section 39, the words "sub-sections (1), (2), and (3) of Section 38" are substituted by the words "sub-sections (1) and (2) of Section 38."

(2) Notwithstanding anything contained in this Act, nothing in this Act shall be deemed to hinder the exercise of the rights available to the distributor under the prevailing law relating to the control of unauthorized consumption of electricity.
Value Added Tax Act, 1996

Value Added Tax Act, 2052

Seal and Date of Publication
2052.12.7

Amending Acts

1. Value Added Tax (First Amendment) Act, 2058 2058.1.4
2. Some Nepal Laws Amendment Act, 2063 2063.6.28
3. Republic Strengthening and Some Nepal Laws Amendment Act, 2066 2066.1.7
4. Some Nepal Acts Amendment Act, 2072 2072.11.13
5. Finance Act, 2075 2075.3.32
6. Finance Act, 2076 2076.3.30
7. Finance Act, 2077 2077.3.15
8. Finance Act, 2078 2078.6.13
9. Finance Act, 2079 2079.3.31
10. Finance Act, 2080 2080.3.31
11. Finance Act, 2081 2081.04.1

Act No. 14 of the year 2052



An Act Made to Make Provision for Levying and Collecting Value Added Tax

Preamble: Whereas, in order to make the process of collecting revenue necessary for the economic development of the country effective and to increase revenue mobilization, it is desirable to systematize the process of levying and collecting value added tax on all transactions including sale, distribution, transfer, import or export of goods or services and to collect revenue in an effective manner;

Now, therefore, Parliament has enacted this Act in the twenty-fourth year of the reign of His Majesty King Birendra Bir Bikram Shah Dev. 1. Short Title and Commencement: (1) This Act may be called the "Value Added Tax Act, 2052."

(2) This Act shall commence on the date appointed by the Government of Nepal by notification published in the Nepal Gazette. This Act has been appointed to commence from the 1st day of Mangsir, 2054 (as per the notification of Nepal Gazette: 2054.5.2). 2. Definition: Unless the subject or context otherwise requires, in this Act,-

(a) "Tax" means the value added tax leviable under this Act.

(b) "Transaction" means the act of supplying any goods or services.

(c) "Taxable Transaction" means a transaction referred to in subsection (1) of Section 5. Amended by Finance Act, 2075. (d) "Taxable Value" means the value determined pursuant to Sections 12 and 12A. in relation to any goods or services.

(e) "Goods" means both movable and immovable property.

(f) "Service" means anything other than goods. Amended by Finance Act, 2075. (g) "Supply" means the act of selling, exchanging, transferring any goods or services, or giving permission related thereto, or making a contract or lease, with or without consideration. Amended by Finance Act, 2075. (h) "Consideration" means anything received as the price for the supply of goods or services.

(i) "Import" means the act of bringing goods or services into Nepal Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066. pursuant to prevailing law.
Value Added Tax Act, 1996

Amended by Finance Act, 2075. (h) "Consideration" means anything received as the price for the supply of goods or services.

(i) "Import" means the act of bringing goods or services into Nepal Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066. pursuant to prevailing law. Amended by Finance Act, 2075. (j) "Export" means the act of sending goods or services outside Nepal or to an export house or special economic zone pursuant to prevailing law.

(k) "Market Price" means the price determined pursuant to Section 13. Added by Finance Act, 2075. (k1) "Electronic Means" means means such as computer, internet, e-mail, fax, electronic cash machine (electronic cash register), fiscal printer, and that word also refers to means of electronic payment and other means of a similar nature as prescribed by the Department. Added by Finance Act, 2079. (k2) "Electronic Service" means the following services that require information technology essentially for providing service to the consumer and which are provided automatically through the internet with minimal human intervention:-

(a) Advertising service,

(b) Films, television, music, over the top (OTT) and subscription-based other similar services,

(c) Data collection related service,

(d) Cloud service,

(e) Gaming service,

(f) Mobile application related service,

(g) Internet marketplace (online market place) service and services made available through it,

(h) Supply and updating of software,

(i) Download services including data, images,

(j) Consultancy, skill development and training service,

(k) Other services of a similar nature in addition to clauses (a) to (j). Amended by Finance Act, 2075. (l) "Person" means a natural person, firm, company, association, organization, partnership, cooperative, joint venture, trust or fund, and that word also refers to a government body, religious organization, charitable institution or other such body, and their branches or sub-branches, engaged in taxable transactions with or without profit motive. Amended by Finance Act, 2079. (m) "Registered Person" means a person registered to transact pursuant to Sections 10, 10A., 10B. and 10B1. Added by Finance Act, 2079. (m1) "Non-resident Person" means a person outside Nepal who does not have a permanent address for business in Nepal, or does not have a business representative or a legally recognized representative. Amended by Finance Act, 2079. (n) "Registration Number" means the registration number provided pursuant to Sections 10, 10A., 10B. and 10B1.

(o) "Supplier" means a person who supplies any goods or services.

(p) "Recipient" means a person who receives any goods or services. Amended by Finance Act, 2075. (q) "Taxpayer" means a person engaged in a taxable transaction under this Act or a person liable to pay tax.
Value Added Tax Act, 1996

Amended by Finance Act, 2075. (q) "Taxpayer" means a person engaged in a taxable transaction under this Act or a person liable to pay tax. Added by First Amendment. (q1) "Tax Period" means the period for which a taxpayer is required to submit a tax return pursuant to Section 18. Amended by Finance Act, 2075. (r) "Department" means the Inland Revenue Department.

(s) "Director General" means the Director General of the Department. Amended by Finance Act, 2075. (t) "Tax Officer" means a Tax Officer or Chief Tax Officer or Chief Tax Administrator appointed by the Government of Nepal, and that word also refers to a Branch Officer, Director, Deputy Director General of the Department, or any other officer designated by the Government of Nepal to exercise the powers of a Tax Officer under this Act.

(u) "Prescribed" or "as prescribed" means prescribed or as prescribed in the rules made under this Act. 3. Power to Appoint or Designate Tax Officer: For the purposes of this Act, the Government of Nepal may appoint such number of Tax Officers as necessary, and if the Government of Nepal deems necessary, it may designate any other officer of the Government of Nepal to perform the functions of a Tax Officer. Amended by Finance Act, 2075. 4. Jurisdiction of Tax Officer: (1) The jurisdiction of a Tax Officer shall be as determined by the Ministry of Finance.

(2) The Director General may designate a Tax Officer to inspect and monitor the transactions of taxpayers in areas other than his/her own jurisdiction and to make tax assessments. 5. Levy of Value Added Tax: (1) Save as otherwise provided in this Act, value added tax shall be levied on the following transactions:-

(a) On goods or services supplied within Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Nepal,

(b) On goods or services imported into Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Nepal,

(c) On goods or services exported outside Deleted by Republic Strengthening and Some Nepal Laws Amendment Act, 2066. Nepal.

(2) Tax shall be levied on the taxable value of each transaction.

(3) Notwithstanding anything written elsewhere in this Act, tax shall not be levied on the transaction of goods or services specified in Schedule-1. Moreover, tax previously paid on the purchase of such goods or services shall not be deductible under Section 17 or refundable under Section 24. Amended by Finance Act, 2075. 5A.
Value Added Tax Act, 1996

Moreover, tax previously paid on the purchase of such goods or services shall not be deductible under Section 17 or refundable under Section 24. Amended by Finance Act, 2075. 5A. Tax not to be levied on Transfer of Business Ownership: (1) Notwithstanding anything written otherwise in this Act, tax shall not be levied on the transfer of ownership occurring when a registered person sells his/her ongoing business to another registered person, or when the business is transferred to the name of a successor due to the death of such person. Upon such sale or transfer of business, the registered person or the person taking over the transfer shall give information thereof to the Department as prescribed.

(2) Notwithstanding anything written in subsection (1), if any industry or business required or registered under law is transferred, the person acquiring ownership shall bear the tax liability according to law.

(3) Subject to subsection (2), the person acquiring ownership shall bear the duty to safely maintain the accounts, registers, and books of account of (prior to the transfer) such industry or business for the period prescribed under this Act. Added by First Amendment. 5B. Power to Order Registration: If the Tax Officer has reasonable grounds to believe that a person who is required to register is carrying on any transaction without registering, such Tax Officer may order such person to register. Amended by Finance Act, 2075. Provided that a person claiming that registration is not required because the transaction is only up to the amount prescribed under Section 9 shall submit proof thereof within thirty days from the date of receipt of the order to register. 6.
Value Added Tax Act, 1996

Amended by Finance Act, 2075. Provided that a person claiming that registration is not required because the transaction is only up to the amount prescribed under Section 9 shall submit proof thereof within thirty days from the date of receipt of the order to register. 6. Place and Time of Supply: (1) For the purpose of tax assessment and collection under this Act, whether the supply of any goods or services is made within or outside Nepal shall be determined as prescribed.

(2) For the purpose of tax assessment and collection under this Act, the supply of any goods or services shall be deemed to have taken place at the earliest of the following times:-

(a) At the time the supplier issues an invoice,

(b) In the case of supply of goods, at the time the recipient collects or receives the goods from the supplier's place of business,

(c) In the case of supply of services, at the time the service is rendered,

(d) At the time the supplier receives consideration for the goods or services.

(3) Notwithstanding anything written in subsection (2), in the following circumstances, the time as follows shall be deemed the time of supply:-

(a) In the case of telecommunication services supplied continuously or other similar public services, the time of issuance of invoice,

(b) In the case where, under a contract, the price of any goods or services is payable in installments partially on more than one day, the time which is earlier of the time of payment or the day specified in the contract as the due date for payment,

(c) In the case of goods or services used in a manner not entitling deduction of tax under this Act, the time of such use of goods or services.

(4) If more than one of the circumstances mentioned in subsection (2) can apply simultaneously in respect of the time of supply of a transaction, the determination of the time of supply in such transaction shall be as prescribed by the Director General on a case-by-case basis. 7. Rate of Tax: Amended by Finance Act, 2075. (1) The rate of tax leviable under this Act shall be a single rate of thirteen percent.

(2) Notwithstanding anything written in subsection (1), the transaction of goods or services specified in Schedule-2 shall be subject to tax at zero rate. 8. Tax Assessment and Collection: (1) A registered person shall assess and collect tax on the taxable value in accordance with this Act and the rules made under this Act.
Value Added Tax Act, 1996

8. Tax Assessment and Collection: (1) A registered person shall assess and collect tax on the taxable value in accordance with this Act and the rules made under this Act. Amended by Finance Act, 2075. (2) A person, whether registered or not, receiving services from any person outside Nepal shall assess and collect tax on the taxable value at the time which is earlier of the time of payment or the time of receipt of the service, in accordance with this Act and the rules made under this Act. Added by Finance Act, 2080. (2A) A person, whether registered or not, hiring a means of transport or receiving transportation service from any unregistered person shall assess and collect tax on the taxable value at the time which is earlier of the time of payment or the time of receipt of the service, in accordance with this Act and the rules made under this Act.

(3) Even if a building, apartment, shopping complex or other structures of a similar nature as prescribed by the Department, constructed for commercial purposes costing more than fifty lakh rupees, are constructed by an unregistered person, such construction shall be treated as if constructed by a registered person and tax shall be deposited. If not deposited accordingly, tax shall be assessed and collected from the person who owns such structure. Explanation: For the purpose of this subsection, "commercial purpose" means the act of constructing a building, apartment, shopping complex or other such structures as prescribed by the Department for sale, and using such structures as current or fixed assets for generating income. 8A. Provision of Bank Guarantee: (1) An industry which exports more than forty percent Amended by Finance Act, 2081. of its total sales of the last twelve months of operation may, upon importing raw materials necessary to produce goods equivalent to the quantity exported Amended by Finance Act, 2081., and upon importing goods for duty-free shops through a bonded warehouse, import by depositing a bank guarantee for the amount equivalent to the tax leviable at the concerned customs office. Provided that, except for imports by duty-free shops through bonded warehouses, an exporter claiming such facility must have added ten percent value addition Amended by Finance Act, 2081. upon manufacturing finished goods from raw materials for export.

(2) Liquor and cigarettes imported through a bonded warehouse availing the facility under subsection (1) shall be sold only to diplomatic persons or entities entitled to customs facilities recommended by the Ministry of Foreign Affairs of the Government of Nepal.

(3) The bank guarantee deposited under subsection (1) shall be released from the concerned customs office in accordance with the procedure prescribed by the Department. 9.
Value Added Tax Act, 1996

9. Exemption for Small Traders: Notwithstanding anything written elsewhere in this Act, small traders carrying out annual taxable transactions up to the prescribed amount may be granted exemption as prescribed, exempting them from registration, submission of returns, and fulfillment of other procedures. Provided that, a small trader, other than a taxpayer submitting a pre-estimated income statement under subsection (4) of Section 4 of the Income Tax Act, 2058 engaged in the transaction of goods and services subject to value added tax, who voluntarily wishes to register his/her transaction may be registered by completing the procedure under Sections 10, 10A. and 10B. 10. Registration: Amended by Finance Act, 2075. (1) A person desiring to engage in any transaction shall submit an application to the Tax Officer in the prescribed format for registration of the transaction before commencing the transaction. Amended by Finance Act, 2078. (2) If tax is levied on the goods or services transacted by any person, such person shall submit an application to the Tax Officer in the prescribed format for registration of such transaction within thirty days from the date of tax being levied or the date of commencing the transaction.

(3) Notwithstanding anything written in subsections (1) and (2), a person dealing only in goods or services exempt from tax as specified in Schedule-1 shall not be required to register.

(4) The Tax Officer shall register every person who submits a proper Amended by Finance Act, 2075. application under subsection (1) or (2) and issue a certificate of registration with a registration number in the prescribed format within the prescribed time limit.

(5) A registered person shall keep the certificate of registration prominently displayed at the principal place of business, and if there is more than one place of business, a copy of the certificate of registration certified by the Tax Officer shall also be kept prominently displayed at places other than the principal place.

(6) A registered person shall use his/her registration number for all transactions relating to value added tax, excise, and customs, and for other transactions as prescribed.

(7) If there is any change in the particulars mentioned in the application for registration under subsection (1) or (2), the registered person shall inform the Tax Officer within fifteen days of such change. 10A.
Value Added Tax Act, 1996

10A. Special Provision regarding Temporary Registration: (1) In the case of exhibitions, fairs, and other such events organized temporarily, the organizer and traders not registered for value added tax who transact goods or services subject to tax at such event shall be temporarily registered for value added tax as prescribed before the start of the transaction.

(2) A trader registered for value added tax under subsection (1) may transfer stock of goods to be kept at such event.

(3) A taxpayer registered only for the event under subsection (1) shall, within seven days of the conclusion of the exhibition or fair organized, submit the return of transactions and deposit all tax due and cancel the temporary registration. 10B. Special Provision regarding Registration of Joint Venture: (1) If two or more persons establish a joint venture for carrying on a taxable transaction for a certain period, such persons shall submit an application for temporary registration of such joint venture to the Tax Officer of any one of the offices where they are registered.

(2) Upon receipt of an application under subsection (1), the Tax Officer shall issue a certificate of registration in the prescribed format.

(3) A joint venture registered under subsection (1) shall cancel the registration after the expiry of the period specified in the agreement made when establishing such venture.

(4) Persons involved in a joint venture shall be jointly or severally liable for the payment of the tax liability of the joint venture in which they are involved. Amended by Finance Act, 2081. 10C. Provision regarding Registration of Non-resident Person: (1) Notwithstanding anything written elsewhere in this Act, a non-resident person transacting electronic services or offline air transport services subject to tax exceeding thirty lakh rupees in the last twelve months in Nepal shall be registered for value added tax.

(2) The registration procedure for a non-resident person under subsection (1) shall be as determined by the Department.

(3) If the business of a non-resident person registered under subsection (1) is closed or such person ceases to transact, the registration shall be cancelled in accordance with the procedure determined by the Department. Added by Finance Act, 2076. 10D. Special Provision regarding Updating of Registration Records: (1) Persons registered under this Act shall update registration-related information and records as prescribed by the Department in the biometric registration system of the Department, Deleted by Finance Act, 2078

Amended by Finance Act, 2075. 11.