Section 6
Power Of Commission
6. Power of Commission :
(1) In taking action in relation to any tax, the Commission shall have all powers as the Director General, and tax officers, of the Department of Tax, Government of Nepal, have pursuant to the Nepal laws in force.
(2) The Commission may assess tax by mutual negotiation with a tax payer.
(3) The Commission may perform the functions assigned to it sitting in any place of Nepal.
(4) The Commission may assign any of its functions to be performed by it to any tax officer
(1) In taking action in relation to any tax, the Commission shall have all powers as the Director General, and tax officers, of the Department of Tax, Government of Nepal, have pursuant to the Nepal laws in force.
(2) The Commission may assess tax by mutual negotiation with a tax payer.
(3) The Commission may perform the functions assigned to it sitting in any place of Nepal.
(4) The Commission may assign any of its functions to be performed by it to any tax officer