Section 2
Definitions
2. Definitions : Unless the subject or the context otherwise requires, in this Act,-
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1 This Act came into force on 15 Jestha 2065(28 June 2008) , “Prasati ” and the word “Kingdom” has
been deleted.
(a) “Commission” means the Tax Settlement Commission constituted pursuant to Section 3.
(b) “Tax” means any tax that is leviable pursuant to the Nepal laws in force.
(c) “Taxpayer” means a person who has the duty to pay tax pursuant to the Nepal laws in force.
(d) “Tax related matter” means a tax related matter that returns of tax are yet to be submitted to the tax officer or that the matter has been referred to the Revenue Tribunal but it is yet to be confirmed or that appeal has been made but final decision is yet to be made or that tax is outstanding and due after the expiration of the time-limit for
making appeal to the Revenue Tribunal.
(e) “Notified order” means a notice published in the Nepal Gazette by the Government of Nepal under this Act.
_____________________
1 This Act came into force on 15 Jestha 2065(28 June 2008) , “Prasati ” and the word “Kingdom” has
been deleted.
(a) “Commission” means the Tax Settlement Commission constituted pursuant to Section 3.
(b) “Tax” means any tax that is leviable pursuant to the Nepal laws in force.
(c) “Taxpayer” means a person who has the duty to pay tax pursuant to the Nepal laws in force.
(d) “Tax related matter” means a tax related matter that returns of tax are yet to be submitted to the tax officer or that the matter has been referred to the Revenue Tribunal but it is yet to be confirmed or that appeal has been made but final decision is yet to be made or that tax is outstanding and due after the expiration of the time-limit for
making appeal to the Revenue Tribunal.
(e) “Notified order” means a notice published in the Nepal Gazette by the Government of Nepal under this Act.