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What is Digital Service Tax about?
The document outlines the Procedure relating to digital service tax in Nepal, established under the Finance Act, 2079 (2022), with an amendment in 2023. It details definitions, tax rates, registration requirements, and administrative processes for non-resident persons providing digital services to consumers in Nepal. The tax rate is set at 2% on transaction values exceeding two million rupees per income year, with specific provisions for registration, return submission, and tax payment.
- Author
- nabingautam855
- Language
- EN