Price Advailing Tax Act, 2052

You are viewing the translated version of ब्याज.

Section 26
Interest

(1) If any amount to be paid according to this Act, including taxes, is not filed within the deadline, interest will be charged on the remaining amount from the date of exceeding such deadline. Such interest shall be calculated even in the case of submitting an application for appeal as per section 32.

(2) For the purpose of sub-section (1), the Government of Nepal, the Ministry of Finance shall determine the interest rate from time to time. The interest rate charged by the commercial bank shall not be less than one hundred and twenty percent of the prevailing interest rate.

Price Advailing Tax Act, 2052
Section - 23D

No sections in this chapter.

Section - 32
Schedule - 1
समूह 1: आधारभूत कृषि उत्पादनहरूसमूह 2: आधारभूत आवश्यकताका वस्तुहरूसमूह 3: जीवजन्तु तथा सोको उपजसमूह 4: कृषि सामग्रीहरुसमूह 5: उपचार तथा यस्तै स्वास्थ्य सेवाहरूसमूह 6: शिक्षासमूह 7: किताब अखबार र मुद्रित सामग्रीहरुसमूह 8: कलात्मक र कालीगढी सेवासमूह 9: यात्रुबाहक यातायात तथा ढुवानी सेवाहरूसमूह 10: व्यावसायिक वा पेशागत सेवासमूह 11: अन्य वस्तु तथा सेवासमूह 12: भवन र जग्गासमूह 13: बाजी, क्यासिनो र चिट्ठा