7 June 2026 | INSIGHTS
CONTENTS
AMENDMENTS IN INCOME TAX ACT, 2058
AMENDMENTS IN VALUE ADDED TAX ACT, 2052
EXECUTIVE SUMMARY
Following our earlier publications covering the key policy measures, fiscal announcements, tax reforms, fees, duties, and amnesty provisions introduced through the Budget and Finance Bill, 2083, this third publication presents a detailed comparative analysis of the legislative amendments proposed under Nepal’s principaltax laws.
The Finance Bill, 2083 proposes a number of amendments to the Income Tax Act, 2058 and Value Added Tax Act, 2052. While summaries of these amendments provide a useful overview, a detailed examination of the actual legislative changes is essential for understanding their practical implications and compliance requirements.
To facilitate such understanding, this publication presents the proposed amendments in a tabular format comparing:
Existing legal provisions;
Proposed amendments introduced by the Finance Bill, 2083;
The comparative tables that follow are intended to assist readers in quickly identifying changes introduced through the Finance Bill, 2083 and understanding their significance without having to undertake a detailed review of the legislative texts themselves. Readers are encouraged to consider the specific facts and circumstances applicable to their organizations and seek professional advice where necessary before making decisions based on the proposed amendments.
AMENDMENTS IN INCOME TAX ACT, 2058
AMENDMENTS IN SCHEDULE OF INCOME TAX ACT, 2058
AMENDMENTS IN VALUE ADDED TAX ACT, 2052
KEY CONTACTS
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