Insights
Articles and professional updates on tax, accounting, NFRS, audit and regulatory developments in Nepal. General information only — not professional advice.
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Articles
Financial reporting frameworks in Nepal: NFRS, NFRS for SMEs and NAS for Micro EntitiesAn outline of the accounting frameworks pronounced by the Accounting Standards Board Nepal and how an entity identifies the one that applies to it.Articles
VAT records: general points for registered businessesThe records a VAT-registered business keeps, and why reconciling them monthly makes return preparation simpler.Tax updates
Fiscal year 2083/84 has begunThe new fiscal year began on Shrawan 1, 2083. Changes introduced by the budget and the Finance Act for the year should be checked against official sources.
Tax and regulatory updates
Changes in tax law, IRD notices, NFRS and compliance deadlines, with effective dates.