You are viewing the translated version of विदेशी लगानीको मूल्याङ्कन र विदेशी कर निर्धारण गर्दा विचार राख्नु पर्ने कुरा.
Rule 6
Matters to be considered while assessing foreign investment and determining foreign tax
Under section 7 of the Act, the tax officer should consider the following matters while assessing the foreign investment of a person and determining the foreign investment tax on it:-
(a) If a confidential report is made by the Tax Inspector or any other person, the report,
(b) a statement of valuation of such foreign investment or land bond received by the Tax Inspector or any other person, and
(c) any other reasonable ground considered by the Taxing Officer.