Home Taxation in NepalCorporate Tax Tax resident entities in Nepal

Tax resident entities in Nepal

by dbusiness
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Income Tax Act, 2058; through Sec 6 levies tax on global income in case of resident person and in Nepal source Income in case of Non-resident person. Thus, tax impact of an income accrued to a person during an income year outside Nepal depends upon the residential status of the person during the year.  

We shall discuss tax residence of an individual separately in source and residence section of this site. 

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