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Bishta K. & Associates

Tax planning

Consideration of the tax consequences of transactions, structures and decisions within the provisions of Nepal's tax laws.

Overview

Tax planning looks at the income tax, VAT and withholding consequences of proposed transactions and arrangements before they are carried out, so that decisions are taken with the tax position understood.

Nature of work

Advice is based on the Income Tax Act, 2058, the Value Added Tax Act, 2052, the annual Finance Act and the related rules and directives in force at the time. It is limited to arrangements permitted by law.

Relevant areas

  • Tax consequences of business transactions
  • Structuring of investments and operations
  • Tax aspects of restructuring
  • Review of tax positions before filing
  • Effect of Finance Act changes

Regulatory resources