Discuss (c) CIAA's role

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).LayerOrganWorkPolicyMinistry of FinanceBudget, Finance ActApex administrationIRDPolicy execution, audit directionsLarge accountsLarge Taxpayer OfficeBig taxpayers, one windowFieldRevenue/taxpayer service officesRegistration, collection, first-line audit