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np
Amending Act
(2) It shall extend to the whole of the Kingdom of Nepal and shall
also apply to any person who has house and land in the Kingdom of
Nepal and resides in or outside the Kingdom of Nepal.
(a) "House and Land" includes a house or such land within the
compound covered by the house as may be free from the tenancy
right pursuant to the prevailing Nepal law.
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(b) "House and land owner" in respect of any house and land, means
a person who has ownership over the house and land and includes
the following persons in the following circumstances:
(c) "Rent" means the letting by the house and land owner of his/her
house and land to any other person in a manner that such owner
receives certain amount in cash or in kind.
(d) "Tax" means the house and land rent tax leviable pursuant to the
prevailing Nepal law.
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(g) "Fiscal year" means the fiscal year of His Majesty's Government.
4. Liability to pay tax : (1) The house and land owner shall be liable to
pay tax.
(2) If more than one persons are liable to pay tax pursuant to Sub-
section (1) in respect of any house and land, any person out of such
persons may be compelled to pay tax.
(3) If a person liable to pay the tax under this Act is a minor,
his/her guardian has to pay the tax payable by such minor.
5. To Furnish Statement : (1) If any person lets any house and/or land to
any one with or without executing a deed, such person has to furnish the
concerned Tax Officer with the statement clearly setting out the
description of such house and/or land, and full name and address of the
person who rents it from such person, and the rental amount to be
received therefrom, and accompanied by a duplicate copy of a deed, if
any, executed.
Provided that,-
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(2) If there is any reasonable cause for suspecting that any person
who does not furnish the statement referred to in Sub-section (1) is a
person liable to furnish the statement as referred to in that Sub-section,
the concerned Tax Officer may order such person to furnish such
statement, and it shall be the duty of such person to submit the statement
referred to in Sub-section (1) within Thirty Five days from the date of
receipt of the order.
(3) Each house and land owner has to fill up such statement in
respect of the house and land by him/her as may be prescribed and
furnish such statement to the concerned Tax Officer each year within
Sixty days of expiration of fiscal year.
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6. Assessment and payment of tax : (1) After the statement has been
furnished pursuant to Section 5, the concerned Tax Officer shall assess
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the tax by also inquiring into the matter as per necessity and give a
notice thereof to the tax-payer.
9. Power to reassess tax : Even though the final tax has been assessed
pursuant to this Act, if there occurs any of the following causes, the
concerned Tax Officer may, at any time, reassess the tax by obtaining
approval of the Department of Tax, Ministry of Finance of His Majesty's
Government:
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(b) If any proof is received which shows that lesser tax has been paid
where more tax has to be paid.
10. Conversion of goods in-kind into cash : In cases where any tax-
payer has let his house and land for goods in-kind as rental, His
Majesty's Government may, by a notification published in Nepal
Gazette, specify the basis for converting such goods in-kind into cash.
11. Refund of tax: In cases where any person has paid tax or fine in excess
of the tax or fine required to be paid pursuant to the prevailing Nepal
law, the concerned Tax Officer may refund such excess tax or fine or
adjust it in the arrears of tax recoverable from such person.
13. Tax Officer to have such powers as a court has: For purposes of
this Act, the Tax Officer shall be entitled to exercise all of such powers,
in respect of issuing the summons in the name of the concerned tax
payer or witness, taking statement and depositions and getting
documents produced as the court is entitled to exercise under the
prevailing Nepal law.
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14. Delegation of Powers by Tax Officer: (1) The Tax Officer may
delegate any or all of other powers conferred on him under this Act,
except the powers under Sections 8 and 13 to his subordinate employee
up to the rank of Non-gazetted Second Class.
(2) The acts and actions done and taken by the employee to
whom powers have been delegated under Sub-section (1) shall be valid
as if such acts and actions were done and taken by the Tax Officer.
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19. Price to true information giver : Any person who gives to the
concerned Tax Officer a written notice setting out that any one has
evaded the tax leviable under this Act, His Majesty's Government shall,
after that matter is held to be true, give such person a prize in a sum of
Twenty per cent of the tax recovered as a result of that notice.
20. Power to Frame Rules: His Majesty's Government may frame Rules
in order to accomplish the objectives of this Act.
21. Saving : Those matters contained in this Act or the Rules framed under
this Act shall be governed by this Act or the Rules and those matters not
contained herein or the Rules shall be governed by the prevailing Nepal
law.
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