Nepal Tax Agency Posts Notice on Digital Service Tax, VAT for Nonresident Taxpayers (Corrected)

July 12, 2022, 5:00 AM UTCUpdated: July 12, 2022, 5:13 PM UTC

The Nepali Inland Revenue Department July 8 posted online a notice on Digital Service Tax (DST) and VAT for nonresidents. The notice includes: 1) the 2 percent DST for nonresidents conducting taxable digital transactions in 2022 and 2023 in Nepal; 2) VAT registration requirements for nonresident individuals who conduct digital services, under the law effective May 29; and 3) information on the administration of DST and VAT for nonresident individuals who conduct taxable digital service transactions. [Nepal, Inland Revenue Department, 07/08/22]

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