Skip to contentSkip to left sidebar Skip to footer
Choose language:

13. Tax Officers

13. Tax Officers :

(1) Government of Nepal may, for purposes of this Act, appoint Tax Officers in such number as it may deem necessary.
(2) Government of Nepal may, by a Notification published in the Nepal Gazette, specify as to how many areas or villages are to be  assigned under jurisdiction of any Tax Officer.
(3) A Tax Officer may delegate in writing any or all of his/her power to any of his/her subordinate official. Any action carried out by him/her in pursuance of the power so delegated shall be valid as if it were carried out by the Tax Officer.
(4) The documents submitted by the taxpayer pursuant to Sections 4, 6, 9 and 11 of this Act shall be deemed to be strictly confidential. Such documents shall not be disclosed for any other acts except tax related governmental proceedings, and such documents shall  not be taken by any Court as evidence in any other matters except for  purposes of foreign investment tax.
(5) Government of Nepal may, by a Notification published in the  Nepal Gazette, delegate any or all of the powers conferred on it  pursuant this Act to the Tax Officer

592 Comments

Leave a comment

Your email address will not be published.