18. Special facilities and concessions for small, domestic and small industries In addition to the facilities and concessions mentioned in section 17 above, small enterprises, domestic and small industries will get additional facilities and concessions as follows. No taxes of any kind including income tax, value added tax will be levied.

18.2 Excise duty and income tax levied on domestic industries established in very underdeveloped, underdeveloped and underdeveloped areas mentioned in schedule-9, 10 and 11 respectively. Year, 7 years and 5 years discount will be given. 75%, 60% and 50% income tax exemption will be given in the following years respectively on the income tax amount. In addition to this, excise duty and income tax will not be levied for five years on national priority items specified by the Government of Nepal from time to time and for industries established in priority areas for 10 years. 50% discount will be given. 18.4 GST and excise duty paid by the industry on raw materials, auxiliary raw materials, etc. used in its production or production will be refunded based on the quantity of manufactured goods exported. The refund will be given to the exporter within sixty days of duly applying for the refund. However, if an application is not submitted within 45 days of export to get such money back, it will not be given back. A. Tax and M. A. Tax and excise duty on prepared goods will be returned to the relevant industry based on the quantity of the goods exported. Explanation: For the purpose of this section, "Export House" means a company, firm or cooperative organization established by the designated Wamojim for the purpose of collecting the products of industries established within Nepal and exporting them to foreign countries, and "Kosheli House" means traditional Nepali micro, domestic and small scale industries.It also refers to the market center established for the purpose of helping to market the goods produced using materials, skills and labor. No taxes, fees or duties will be charged. However, if the products of such industries have to be sold in the country for any reason, they will have to pay taxes, fees or duties based on the quantity sold. A special environment will be prepared for credit investment including loan facilities for the poor. Financial institutions will be encouraged for this.

18.8 Access to finance will be arranged by joining local industries of micro enterprises, home and small industries villages and common facility centers in cooperatives. 18.9 In the districts and villages where financial services are not available, a fund will be established under the Small Enterprises, Home and Small Industries Promotion Board to provide loans on group collateral by joining cooperatives to small entrepreneurs and providing wholesale loans. 18.10 Procedures and documents required for the service facilities provided under the various policies and legal provisions announced by the government will be prepared from the district offices of the Domestic and Small Industries Development Committee and arrangements will be made to provide them to the industries. The facilities and concessions mentioned above will not be provided to alcohol and tobacco industries.