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The Ministry of Finance, Internal Revenue Department has issued a notice regarding changes made to value added tax (VAT) registration by the Fiscal Act 2072. The notice states that the transaction limit for mandatory VAT registration has been increased to NPR 500,000 annually or NPR 125,000 quarterly. It also allows voluntary VAT registration for taxpayers filing estimated income tax returns. Tax offices have been instructed to start the process of deregistering taxpayers currently registered for VAT if the

Author

Artha Sarokar

Language

EN