(1) Since the agreement related to foreign aid also includes material aid, the Foreign Aid Coordination Division of the Ministry of Finance shall send a copy thereof to the Comptroller General's Office within thirty days of the agreement. The Ministry of Finance should also make arrangements to provide details of the aid provided under the objective aid from the donor side to the Comptroller General's Office and related ministries as per the subtitle. The subtitles should also be disclosed in the details provided in this way.
(2) After the office or project receives the material goods or any other kind of material assistance received from the aid, the details and value thereof shall be disclosed, including the price of the material goods or material aid received against income, to be sent to the Comptroller General's Office within fifteen days and inform the Taluk Ministry or Department thereof. will fall After receiving the information in this way, the ministry or the department will have to keep a record of it.
(3) According to sub-rules (1) and (2) after receiving the details of in-kind assistance, the Comptroller General's Office shall inspect the goods and merchandise in the relevant office and include the account of such in-kind assistance in the annual central financial statement.
(4) If the revenue exemption is granted for the in-kind aid received under the agreement related to foreign aid, the details of the same shall be sent by the Ministry of Finance to the Comptroller General's Office. In this way, the relevant office will have to indicate the revenue exemption received in the material aid in the filing report and the tax book as well.
(5) If the government of Nepal gives permission to import goods in the name of any project or office by giving a discount on the prescribed revenue rate, the import cost of such goods shall be kept by the related project or office. If the imported goods are later transferred and come under the ownership of the Government of Nepal, the details of such goods shall be kept in the auxiliary account of the project or office and the name of the user shall be disclosed.
(6) Under in-kind assistanceIf any one project or office receives the goods and distributes or transfers such goods to different projects or offices, the price per unit and the date of receipt, the details of the goods and whether or not they are exempted from customs must also be disclosed at the time of transfer.