🔒 This unit is part of the complete package (Rs 300) — with the full notes of every unit, the prescribed cases and model questions.
✅ Unit 1 of this subject is free to read: open Unit 1 → · 🛒 order the package →
✅ Unit 1 of this subject is free to read: open Unit 1 → · 🛒 order the package →
⚠️ AI-assisted notes — please read before you buy. These paid notes are prepared with the help of Artificial Intelligence and then reviewed by us. They are a study aid only — not a replacement for your prescribed textbook, the official TU syllabus or your own teacher, and we cannot guarantee that every citation, section number or case reference is error-free. No refund is possible once the PDF has been delivered, so please buy at your own risk. Read the free Unit 1 of your subject first and judge the quality yourself — place an order only if you understand and accept this.
Unit 7: Tax Administration
7.1 Structure of Inland Revenue Administration of Nepal
The inland revenue administration sits under the Ministry of Finance:
- Inland Revenue Department (IRD) — the apex administrator of income tax, VAT, and excise administration.
- Large Taxpayer Office (Thula Karidata Karyalaya, Harihar Bhawan, Lalitpur) — the single-office administration of the largest taxpayers.
- Inland Revenue/Revenue Offices — the field offices: registration, returns, audit, collection.
- Taxpayer Service Offices — the service-facing front offices of the system.
- The Revenue Tribunal stands outside the administration as the specialized appeal body (Unit 8).
| Layer | Organ | Work |
|---|---|---|
| Policy | Ministry of Finance | Budget, Finance Act |
| Apex administration | IRD | Policy execution, audit directions |
| Large accounts | Large Taxpayer Office | Big taxpayers, one window |
| Field | Revenue/taxpayer service offices |
This is a preview. The complete Taxation Law notes — full unit, Exam Focus box and model questions — are in the PDF / full version. Get the complete notes →