Rule 9
Procedures To Be Followed To Have House And Land Tax Remitted:
9. Procedures to be followed to have house and land tax remitted:
(1) If the house and land used in the acts mentioned in Sub-section (2) of Section 10 of the Act be not personal property of the person or organization carrying out such acts and such person or organization has used the house and land on rent, the house and land tax leviable on such house and land shall not be remitted. The person who rents it has to pay the tax.
(2) If the owner of a house and land, which is situated in the urban area and demolished or defaced, makes an application to get the tax of such house and land for any year remitted, the Tax Officer has to hold inquiry into the matter and make submission, accompanied by his/her verdict, to the Ministry of Finance, Government of Nepal
through the Tax Department for remission of the tax.
(1) If the house and land used in the acts mentioned in Sub-section (2) of Section 10 of the Act be not personal property of the person or organization carrying out such acts and such person or organization has used the house and land on rent, the house and land tax leviable on such house and land shall not be remitted. The person who rents it has to pay the tax.
(2) If the owner of a house and land, which is situated in the urban area and demolished or defaced, makes an application to get the tax of such house and land for any year remitted, the Tax Officer has to hold inquiry into the matter and make submission, accompanied by his/her verdict, to the Ministry of Finance, Government of Nepal
through the Tax Department for remission of the tax.