Inland Revenue Department (Nepal)

Inland Revenue Department (IRD)^[1]

आन्तरिक राजस्व विभाग
Agency overview
Formed	1960 (Department of Taxation)
Preceding agency	Department of Taxation
Jurisdiction	Nepal
Headquarters	Lazimpat, Kathmandu, Nepal
Minister responsible	Yuba Raj Khatiwada, Finance Minister
Agency executive	Bhupal Baral[2], DG
Parent agency	Ministry of Finance, Government of Nepal
Website	www.ird.gov.np

Inland Revenue Department (IRD) Nepal is the department of Nepal Government under Ministry of Finance, located in Lazimpat, Kathmandu. The IRD is currently responsible for the enforcement of Tax Laws and administration of the following taxes: Income Tax, Value Added Tax, Excise Duty and duties like Entertainment fee (Film Development Fee).

IRD carries out the following functions:

1. Tax Administration

2. Tax Policy

3. Tax Payer Services

4. Registration, Revenue Collection

5. Tax audit

6. Tax Enforcement and investigation

7. Review & Appeal

8. Tax Refund

9. Advance Ruling

10. Tax Treaty and International Taxation

11. Excises and Liquor Administration

IRD is centrally located in Kathmandu. There are 84 field offices throughout Nepal including 1 Large Taxpayers Office,1 Medium Level Taxpayers Office, 43 Inland Revenue Offices and 39 Taxpayer Service Offices.^[3] The previous Department of Taxation was established in 1960. IRD and its district offices are totally running on functional line. Major functions include Taxpayer's Service, Audit and Collection.