Kripesh Silwal

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Kripesh Silwal

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📊 Semi-Qualified Chartered Accountant
💼 Audit • Taxation • Accounting • Financial Reporting
📚 Sharing finance and tax insights
🤝 Helping businesses stay compliant and make informed financial decisions

28/07/2026

🇳🇵 नेपाल संघीय बजेट आ.व. २०८३/८४
📊 तपाईंले जान्नै पर्ने मुख्य कर परिवर्तनहरू

💰 नयाँ आयकर दरहरू (Personal Income Tax Slabs)
अब व्यक्तिगत र दम्पतीका लागि छुट्टाछुट्टै आयकर स्ल्याब हटाइएको छ र कर दरहरू संशोधन गरिएको छ।

📌 नयाँ आयकर दर
🔹 रु. १० लाखसम्म → १%
🔹 रु. १०–१५ लाख → १०%
🔹 रु. १५–२५ लाख → २०%
🔹 रु. २५–४० लाख → २७%
🔹 रु. ४० लाखभन्दा माथि → २७% + २% अतिरिक्त शुल्क (Surcharge)

🎓 शिक्षामा नयाँ कर छुट (Child Education Deduction)
👨‍👩‍👧 अभिभावकका लागि खुसीको खबर!
अब छोराछोरीको वार्षिक शिक्षण शुल्कमा कर छुट पाइनेछ।
✅ वार्षिक शुल्कको २५% वा
✅ रु. २५,०००
मध्ये जुन कम हुन्छ, सो रकम करयोग्य आयबाट घटाउन सकिनेछ।

💵 नगद कारोबारमा कडाई (Cash Transaction Limit)
⚠️ नगद कारोबारको सीमा रु. ५०,००० ➜ रु. २५,०००
अब यो व्यवस्था सबै करदातामा लागू हुनेछ।
❌ रु. २५,००० भन्दा बढी नगद भुक्तानी खर्चको रूपमा दाबी गर्न पाइने छैन।

🤝 व्यावसायिक चन्दा र CSR
📈 व्यावसायिक चन्दाको सीमा रु. १ लाख ➜ रु. ३ लाख

🌱 CSR खर्च करयोग्य आयको १% सम्म कट्टी गर्न पाइने नयाँ व्यवस्था।

📈🏠 सेयर र घरजग्गामा लाभकर (Capital Gains Tax)
📊 सेयर
✅ ३६५ दिनभन्दा बढी होल्ड → ७.५%
✅ ३६५ दिनभन्दा कम → १०%

🏡 घरजग्गा
✅ ५ वर्षभन्दा बढी स्वामित्व → ७.५%
✅ ५ वर्षभन्दा कम → १०%

🛵🛡️ नयाँ कर व्यवस्था
🧾 बिमा एजेन्ट TDS १५% ➜ २०%

🚖 राइड सेयरिङ
अब प्लेटफर्महरूले १% अग्रिम कर (Advance Tax) काट्नुपर्नेछ।
✅ करदाताका लागि प्रक्रियागत सुविधा

⏳ बढी तिरिएको कर फिर्ता दाबी गर्ने समय २ वर्ष ➜ ५ वर्ष

⚖️ कर निर्धारण (Assessment) अवधि ४ वर्ष ➜ ३ वर्ष

24/07/2026

🇳🇵 नेपालको वैदेशिक व्यापार: एक झलक (FY 2082/83) 📊
नेपालको वैदेशिक व्यापारको आकार बढे तापनि व्यापार घाटाको चुनौती अझै गहिरो देखिन्छ। यहाँ मुख्य तथ्याङ्कहरू प्रस्तुत छन्:
कुल वैदेशिक व्यापार (Total Trade): २४.१२ खर्ब (Rs 2,411.67 Arba) [२]
यो अघिल्लो वर्षको तुलनामा १५.८८% ले बढेको हो [२]।
व्यापार घाटा (Trade Deficit): १७.८१ खर्ब (Rs 1,781.09 Arba) [२, ८]
हाम्रो आयात निर्यातभन्दा ६.६५ गुणा बढी छ [२]।
🛑 के आयात भयो? (Major Imports) नेपालको कुल आयातको ठूलो हिस्सा खनिज इन्धन (Mineral Fuels) ले ओगटेको छ (करीब १८.४%) [३]।
डिजेल (Diesel): १७२.४३ अर्ब [३]
पेट्रोल (Petrol): ७७.२७ अर्ब [३]
एलपीजी ग्यास (LPG): ६०.२८ अर्ब [३]
🌱 के निर्यात भयो? (Major Exports) नेपालको निर्यात सूची अझै पनि सानो र कृषिमा आधारित छ [४]।
प्रशोधित भटमासको तेल (Refined Soya-bean Oil): १२८.७४ अर्ब [४]
अलैंची (Alaichi): १२.६५ अर्ब [४]
ऊनी गलैंचा (Carpets): १०.३९ अर्ब [४]
🤝 प्रमुख साझेदार (Key Partner) नेपालको व्यापारमा भारत (India) को सबैभन्दा ठूलो हिस्सा छ—कुल आयातको ५७.८% र निर्यातको ८२% भारतसँग मात्र हुन्छ [५, ७]।
📍 मुख्य नाका (Customs) नेपालको आधा आयात (४७.१%) वीरगञ्ज भन्सारबाट मात्र हुने गर्दछ [६]।
#आयातनिर्यात

21/07/2026

🚖 The Inland Revenue Department (IRD) has issued a public notice introducing a simplified VAT system for ride-sharing services such as passenger transportation and delivery services operated through digital platforms.

📌 What are the major changes?

✅ Ride-sharing platforms must be registered for VAT.

✅ Platforms will collect 5% VAT from the transportation or delivery charges on behalf of riders.

✅ The platform is responsible for issuing tax invoices for ride services and depositing the collected VAT to the government by the 25th of the following month.

✅ The 5% VAT collected on behalf of riders cannot be claimed as Input Tax Credit (ITC) by the platform.

✅ Any commission or service fees charged by the platform remain subject to 13% VAT under the normal VAT provisions.

✅ Riders are required to obtain a Permanent Account Number (PAN), but VAT registration is not mandatory solely because they provide services through a ride-sharing platform.

💡 Why is this important?

This new mechanism simplifies VAT compliance by making the platform responsible for collecting and remitting VAT instead of individual riders. It enhances transparency, improves tax compliance, and supports the growth of Nepal's digital economy.

📖 Understanding these changes is important for ride-sharing companies, riders, tax professionals, accountants, and businesses operating in Nepal's digital service sector.

16/07/2026

💼 **TADA & TDS in Nepal: Substance over Form**

Many people believe that every payment called **Travel & Daily Allowance (TADA)** is automatically tax-free.

**Not always.**

Under Nepal's Income Tax framework, the tax treatment depends on the **substance of the payment—not merely its name.**

Whether TADA is paid to an **employee, consultant, director, or visitor**, its tax implications may differ based on:
✅ Who received the payment
✅ Why it was paid
✅ Whether it is an actual reimbursement or an allowance/fee
✅ Whether proper supporting documents are maintained

📘 In this carousel, I've explained:
✔️ Actual reimbursement vs. Fixed TADA
✔️ Tax treatment for Employees, Consultants, Directors, and Visitors
✔️ What the Inland Revenue Department (IRD) generally examines during tax assessments
✔️ Practical compliance tips to help avoid common payroll and withholding tax issues

I hope this serves as a useful reference for **accountants, auditors, HR professionals, finance teams, tax practitioners, business owners, and students** interested in Nepal's tax system.

📄 **Swipe through the carousel and share your thoughts in the comments.**

📌 *Disclaimer:* This post is intended for educational purposes only and provides a general overview based on Nepal's Income Tax framework. The tax treatment of TADA may vary depending on the specific facts, contractual terms, and applicable provisions of the Income Tax Act, 2058 (as amended), the Finance Act, and related directives.

08/07/2026

🔍 Most organizations don't fail because they lack policies.
They fail because those policies quietly stop being followed.
Weak controls. Procurement irregularities. Documentation gaps. Tax disputes. Budget overruns. On the surface, these look like separate problems. In reality, they're symptoms of the same thing — controls that exist on paper but aren't consistently implemented, monitored, or improved.
This is exactly where internal audit earns its place.
Not as the function that shows up to catch what went wrong — but as the one that helps an organization catch it before it goes wrong. Stronger controls. Sharper tax and regulatory compliance. Real procurement transparency. Better, faster decisions.
As Nepal's regulatory landscape keeps evolving — tighter scrutiny on tax, procurement, and governance — the organizations that thrive won't be the ones with the most policies. They'll be the ones whose systems actually work.
I put together a carousel on why internal audit matters more than ever for organizations in Nepal. Swipe through 👉

07/07/2026

The Nepal Rastra Bank (NRB) has released its 25th Monetary Policy, outlining its strategy to support economic growth while maintaining price stability and financial sector resilience.

In this carousel, I've summarized the key highlights in a simple and practical way, including:

📈 GDP growth target increased to 7.0%
💹 Inflation ceiling set at 5.5%
🏦 Policy repo rate maintained at 4.25%
💵 Foreign exchange reserves targeted to cover at least 7 months of imports
📱 Reforms in digital banking, lending, and financial regulation
📊 Key implications for borrowers, businesses, and the banking sector

Whether you're a finance professional, business owner, student, or simply interested in Nepal's economy, this summary provides an easy-to-understand overview of the policy and its potential impact.

👉 Swipe through the carousel to explore the key changes.

Address

Balkhu
Kathmandu
44600

Website

http://www.linkedin.com/in/kripesh-silwal, https://www.linkedin.com/in/kripesh-silwal/overlay/Certifications/551683829/t

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