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Taxation in Nepal
Taxation in Nepal: syllabus and study notes
18
units
43
topics
Unit 1
Conceptual Foundation
Tax foundations
Tax law and terminology
Unit 2
Tax Accounting
Registration and accounting
Unit 3
Classification of Assessees/Taxpayers
Taxpayer classification
Special provisions and savings
Unit 4
Taxation of Income
Taxation approaches
Nepalese provisions
Unit 5
Heads and Sources of Income
Income categories
Unit 6
Income from Employment
Employment foundations
Employment income assessment
Employment tax calculation
Unit 7
Capital Gain Tax
Capital gain foundations
Gain calculation
Losses and rates
Unit 8
Income from Investment
Investment foundations
Investment assessment
Losses and tax calculation
Unit 9
Valuation of Stocks, and Depreciation
Stock valuation
Depreciation
Unabsorbed expenses
Unit 10
Business Loss
Business loss treatment
Unit 11
Income from Business
Business income foundations
Business assessment
Business tax calculation
Unit 12
Total Assessable Income
Assessment foundations
Reductions
Additional exemption limits
Unit 13
Tax Liability and Tax Payable
Liability determination
Payable and clearance
Unit 14
Value Added Tax (VAT)
VAT foundations
VAT evolution and computation
VAT records and realization
VAT enforcement
Unit 15
Rights and Duties
Tax authorities
Taxpayers
Unit 16
Tax Collection and Realization
Collection concepts
Collection and realization methods
Refund and remission
Unit 17
Penal Provision, Review and Appeal
Penalties and offences
Review and appeal
Unit 18
Tax Auditing
Tax and audit foundations
Internal controls
Tax audit scope and legislation