Doing Business in Nepal

Snapshot of Indirect Tax in Nepal Particulars Value Added Tax Customs Duty Excise Duty Details Value Added Tax (VAT) is levied on supply of all goods and services within Nepal except exempted and zero rated items as listed under schedule 1 or 2 of the Act respectively. Customs duty is a tax imposed on goods when transported across international borders. Excise duty is levied on specified goods and merchandise imported into Nepal or manufactured in Nepal. Doing Business in Nepal PwC May 2019 17

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