Digital Service Tax (DST) and Value Added Tax (VAT) Registration for digital service provided by Non-Resident Person.

Finance Act 2022 has introduced Digital Service Tax on Digital Service provided by Non Resident Person to the Consumers of Nepal. Digital Service Tax shall be levied at the rate of 2% of the transaction value of digital service (value excluding indirect tax levied in Nepal).

Below mentioned Link provides  THE METHODS AND RESPONSIBILITIES FOR DST AND VAT REGISTRATION PROCESS UNDER THE SECTION 20 OF FINANCE ACT, 2022 AND SECTION 10 B1 OF VALUE ADDED TAX ACT, 1996.

Link:  IRD Link