(1) The tax officer must determine the amount of foreign investment tax to be collected in accordance with this Act for that year within 1 month as soon as possible after filing the statement of foreign investment.

However, any person Regardless of how many foreign investments there are, all foreign investments should be assessed separately and considered as a single unit for the purposes of this Act.

(2) Foreign investment tax levied on foreign investments for each year. During the assessment, the foreign investment should be determined in the name of the person who has a legally recognized right and is entitled to it on the 1st day of Shrawan of the year. For proper consideration of the details and for the purpose of its examination, issuing subpoenas in the name of the concerned person, obtaining depositions and filing documents, the court shall have all the rights as per the prevailing Nepalese law.

However, when the action under this section If the application is notified for up to 7 days or if the application is made by the tax officer himself or his heir within 7 days before the deadline has passed, the tax officer can approve the application or grant the deadline date. It is not possible to file an application for more than that or set the date of expiry.