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Chapter – 11

Chapter – 11
Miscellaneous
56. In respect of the goods or services to be supplied within the
Kingdom of Nepal: Government of Nepal or any organisation or office
owned by Government of Nepal or constitutional body shall, while
procuring the goods or services valued at mare than ten thousand rupees
within the Nepal, at one time procure such goods or services from a
registered person only.
57. In respect of diplomatic privilege : For purpose of Clause (a) of Subsection
(1) of Section 25 of the Act, a person with diplomatic privilege
has to make an application, accompanied also by a receipt given by the
Ministry of Foreign Affairs to the Department to get the refund of tax
amount.
58. Free assistance and notice: Government of Nepal shall provide the
following assistance and notice free of cost :-
(a) Information of the process required to be followed for tax
purpose.
(b) Publications relating to taxpayer education.
59. Pleading relating to value added tax: Any case relating to tax shall
be pleaded by the government attorney.
60. Format of identity card: The identity card of the Tax Officer shall be
in the format referred to in Schedule – 21.
61. Power to frame manuals: The Ministry of Finance, Government of
Nepal may frame and issue necessary manuals to implement the Act and
these Rules.
62. Alteration in schedules: Government of Nepal may, by a notification
published in the Nepal Gazette, make necessary alteration in the
Schedules.
63. Repeal and saving: (1) The following Rules are, hereby, repealed:-
(a) The Entertainment Tax Rules, 2018 (1961).
(b) The Sales Tax Rules, 2024 (1967).
(c) The Contract Tax Rules, 2024 (1967).
(2) The acts and actions done and taken under the Rules referred
to in Sub-rule (1) shall be deemed to have been done and taken under
these Rules.

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