Digital Service Tax - Introduced by Finance Act 2079/80

May 29, 2024

Finance Act 2079/80 (2022/23) has introduced Digital Service Tax on Digital Services provided by Non Resident Person to the Resident Consumers. Digital Service Tax shall be levied at the rate of 2% of the transaction value (excluding indirect tax levied in Nepal) of digital services provided by Non Resident Person to Resident consumers, in case the annual transaction of digital service crosses 2 millions. 

For the Highlights of the Digital Service Tax, Please download the Report compiled by NBSM.


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