नियम ६
Entrepreneur Carrying On Small Transaction Not Required To Get Registered
(1) Notwithstanding anything contained in Rule 3, only person who has carried on transaction with a turn over not exceeding One Million Rupees in the last Twelve months as mentioned in Section 9 of the Act is not required to get his transaction registered. Provided that, any person who imports the goods amount to export price of One Hundred Thousand Rupees or more per annum for business purposes into the Nepal has to get his transaction registered.
(2) Notwithstanding anything contained in Sub-rule (1), if an entrepreneur carrying on small transaction desires to get his transaction registered at his own will, he may make an application pursuant to Rule 3. If an application is made for registration of transaction at one’s will, the Tax Officer has to complete examination procedure as referred to in Rule 4 and register the transaction.
(2) Notwithstanding anything contained in Sub-rule (1), if an entrepreneur carrying on small transaction desires to get his transaction registered at his own will, he may make an application pursuant to Rule 3. If an application is made for registration of transaction at one’s will, the Tax Officer has to complete examination procedure as referred to in Rule 4 and register the transaction.