Doing Business in Nepal

Nepal - Regulatory landscape Regulatory Laws Companies Act, 2063 (2006) Indirect Tax Laws Value Added Tax, 2052 (1996) Excise Act, 2058 (2002) Customs Act, 2064 (2007) Other key economic laws Foreign Investment (‘FI') Regulations FITTA, 2075 (2019) Direct Tax Laws Income Tax Act, 2058 (2002) Industrial Enterprises Act, 2049 (1992) Labor Act, 1992 Insurance Act, 1992 Contract Act, 2056 (2002) Environment Protection Act, 2053 (1997) The Immigration Act, 2049 (1992) Bonus Act, 1974 Foreign Exchange (Regulation) Act, 1962 Cooperative Act, 1992 Doing Business in Nepal PwC May 2019 12

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