ll taxpayers are urged to access tax services directly or through properly authorised representatives, and to remain vigilant against unauthorised intermediaries, as per the notice issued by the Inland Revenue Office Biratnagar on 2082/12/22 (5 April 2026).
Introduction
The Inland Revenue Office Biratnagar, under the Inland Revenue Department, Ministry of Finance, Government of Nepal, has issued a public advisory reminding all taxpayers of the proper procedures for accessing tax-related services and cautioning against the use of unauthorised intermediaries.
The notice acknowledges that most tax services are now available through the online system, and seeks to make in-person services more transparent, orderly, and dignified. The office has also provided a prescribed format of Power of Attorney (Akhtiyarnaama)) for use by taxpayers who wish to appoint a representative.
Key Highlights
Taxpayers are encouraged to access office services in person wherever possible.
Where personal attendance is not possible, a representative may attend on the taxpayer’s behalf, provided they carry a valid authorisation letter/Power of Attorney (Akhtiyarnaama) in accordance with prevailing law.
Authorised representatives must carry both their institutional identity card and the authorisation letter when attending the office.
Taxpayers are cautioned against unauthorised intermediaries (brokers) who may mislead or exploit them through false promises.
Unauthorised persons are warned against operating within the office premises or interfering with taxpayers’ matters.
Any activity conducted outside the bounds of prevailing laws, rules, and procedures is illegal; taxpayers are urged to deal directly with office staff.
Practical Implications
Personal Attendance and Authorised Representation
Taxpayers should attend the office in person wherever possible. Where this is not feasible, they must send a properly authorised representative carrying both a valid authorisation letter and an institutional identity card. Representatives without these documents will not be permitted to transact on the taxpayer’s behalf.
Risk of Unauthorised Intermediaries
The office has flagged the active presence of unauthorised intermediaries who approach taxpayers with misleading assurances about expediting or facilitating services. Engaging such persons is not only ineffective but may expose taxpayers to legal risk, as any act conducted outside prevailing legal procedures is unlawful. Taxpayers are strongly advised to deal exclusively with office staff for all service-related matters.
G&A Note:
While the above advisory has been formally issuzed by the Inland Revenue Office, Biratnagar, similar practices are already being observed in other jurisdictions as well, including Kathmandu.
Thus, taxpayers and representatives are advised to remain cautious and ensure strict compliance with the requirement of proper authorisation (Akhtiyarnaama) and prescribed procedures when engaging in any tax-related dealings across all tax offices.
Snapshot of Notice
This article is for general informational purposes only and does not constitute legal advice, advertisement, personal communication, solicitation or inducement. No attorney-client