Inland Revenue Department Nepal guidance highlights proper tax service procedures and the importance of avoiding unauthorised intermediaries.
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 Inland Revenue Department Nepal
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 Of Inland Revenue Department Nepal
- 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
1. 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.
2. 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 On Inland Revenue Department Nepal
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
Where Can You Learn More?
Related Resources from Gandhi & Associates
Official Government Resources
Conclusion
The Inland Revenue Department Nepal advisory highlights the importance of proper authorisation and caution when accessing tax office services. Taxpayers should follow the procedures outlined in the notice and consult official government sources for current information.
Frequently Asked Questions
1. What is the Inland Revenue Department Nepal advisory about?
The advisory reminds taxpayers to access tax services directly or through properly authorised representatives and to remain cautious of unauthorised intermediaries.
2. Can a representative access tax office services on behalf of a taxpayer?
Yes. The advisory states that a representative may attend when the taxpayer cannot attend personally, provided they carry the required authorisation documents.
3. What documents should an authorised tax representative carry?
The advisory identifies a valid authorisation letter or Power of Attorney (Akhtiyarnaama) and an institutional identity card.
4. Why should taxpayers avoid unauthorised intermediaries?
The advisory warns that unauthorised intermediaries may mislead or exploit taxpayers through false promises about tax services.
5. Where can taxpayers find official tax information in Nepal?
Taxpayers can visit the official Inland Revenue Department website for government tax information and taxpayer services.
This article is for general informational purposes only and does not constitute legal advice, advertisement, personal communication, solicitation or inducement. No attorney-client