You are viewing the translated version of परिभाषा.
Section 2
Definition
In this Act, unless the subject or context otherwise requires,–
(a) "Revenue" means the following taxes and non-taxes:-
(1) Customs duty, excise duty, income tax, value added tax or any other tax to be paid or submitted to the Government of Nepal in accordance with prevailing laws,
(2) Taxes to be paid or submitted to the Provincial Government in accordance with prevailing laws,
(3) Taxes to be paid or submitted to the local level in accordance with prevailing laws,
(4) Non-tax to be paid or submitted to Nepal government, state government or local level according to prevailing law.
(A1) "Non-tax" shall mean fees, duties, service charges, royalties, dividends, fines or refunds as per prevailing laws and the term shall also mean the amount of interest on such amounts.
(b) "Revenue Leakage" means an offense as mentioned in Section 4.
(b1) "Person" means a natural person, firm, company, association, organization, partnership, cooperative, joint venture or undertaking, corporation or fund and the term includes any governmental body engaged in taxable transactions whether or not for profit; It also refers to an organization, charitable organization or any other body of similar nature and its branches or sub-branches.
(c)………
(d) "Investigating Officer" shall mean the employee designated as per this Act to investigate and investigate revenue leakages and the term also refers to the director general himself who has investigated and investigated such offence.
(e) "Employee" means a civil service employee working in a department or an office under it and the term refers to a police employee of the Nepal Police or the Armed Police Force, including the Armed Police Force of Nepal working in a department or an office under it.
(E1) .......
(f) "Department" means Revenue Investigation Department.
(g) "Director General" means the Director General of the Department.
(Ch1) "Bigo" means the following. The following amounts should be considered:-
(a) Income tax, fees, interest, fines, advance tax collection levied in accordance with the laws relating to income tax in force, thatSuch tax amount,
(b) Amount of value added tax, surcharge, interest, penalty amount due in accordance with the prevailing law related to value added tax,
(c) Excise duty, duty, late fee, _ interest, penalty charge, levied in accordance with the prevailing excise duty law, (d) Real estate taxes, fees, interest, fines, levied in accordance with the prevailing house restoration laws. (e) In the case of customs, the wholesale market value of the goods that have been or are about to be smuggled out of customs, if the goods are not found and only the documents are found, the price that will be maintained for customs purpose at the customs point and the duty charged at the time of exportation of such goods, the price that will be added to the value or the transaction value is declared to be lower, the lower declared difference and the duty that will be charged, br> (f) Amounts including other taxes, non-taxes, interest and levies imposed according to prevailing federal laws, state laws or local laws.
(62) "Vehicle of Transport" shall mean the means of transportation such as passenger vehicle powered by mechanical power, lorry, truck, mini truck, container, bullet, tanker, pick-up, van, tractor etc. (g3) "Computer Information System" means a computer information system implemented by the Department and the term also includes a web-based online system.
(h) "Prescribed" or "as prescribed" means prescribed or prescribed in the rules made under this Act.
(a) "Revenue" means the following taxes and non-taxes:-
(1) Customs duty, excise duty, income tax, value added tax or any other tax to be paid or submitted to the Government of Nepal in accordance with prevailing laws,
(2) Taxes to be paid or submitted to the Provincial Government in accordance with prevailing laws,
(3) Taxes to be paid or submitted to the local level in accordance with prevailing laws,
(4) Non-tax to be paid or submitted to Nepal government, state government or local level according to prevailing law.
(A1) "Non-tax" shall mean fees, duties, service charges, royalties, dividends, fines or refunds as per prevailing laws and the term shall also mean the amount of interest on such amounts.
(b) "Revenue Leakage" means an offense as mentioned in Section 4.
(b1) "Person" means a natural person, firm, company, association, organization, partnership, cooperative, joint venture or undertaking, corporation or fund and the term includes any governmental body engaged in taxable transactions whether or not for profit; It also refers to an organization, charitable organization or any other body of similar nature and its branches or sub-branches.
(c)………
(d) "Investigating Officer" shall mean the employee designated as per this Act to investigate and investigate revenue leakages and the term also refers to the director general himself who has investigated and investigated such offence.
(e) "Employee" means a civil service employee working in a department or an office under it and the term refers to a police employee of the Nepal Police or the Armed Police Force, including the Armed Police Force of Nepal working in a department or an office under it.
(E1) .......
(f) "Department" means Revenue Investigation Department.
(g) "Director General" means the Director General of the Department.
(Ch1) "Bigo" means the following. The following amounts should be considered:-
(a) Income tax, fees, interest, fines, advance tax collection levied in accordance with the laws relating to income tax in force, thatSuch tax amount,
(b) Amount of value added tax, surcharge, interest, penalty amount due in accordance with the prevailing law related to value added tax,
(c) Excise duty, duty, late fee, _ interest, penalty charge, levied in accordance with the prevailing excise duty law, (d) Real estate taxes, fees, interest, fines, levied in accordance with the prevailing house restoration laws. (e) In the case of customs, the wholesale market value of the goods that have been or are about to be smuggled out of customs, if the goods are not found and only the documents are found, the price that will be maintained for customs purpose at the customs point and the duty charged at the time of exportation of such goods, the price that will be added to the value or the transaction value is declared to be lower, the lower declared difference and the duty that will be charged, br> (f) Amounts including other taxes, non-taxes, interest and levies imposed according to prevailing federal laws, state laws or local laws.
(62) "Vehicle of Transport" shall mean the means of transportation such as passenger vehicle powered by mechanical power, lorry, truck, mini truck, container, bullet, tanker, pick-up, van, tractor etc. (g3) "Computer Information System" means a computer information system implemented by the Department and the term also includes a web-based online system.
(h) "Prescribed" or "as prescribed" means prescribed or prescribed in the rules made under this Act.