Who must get PAN card in Nepal. PAN card in Nepal.

Any Individual(s) Companies and organizations that are obliged to pay tax should get a PAN card in Nepal.

1. Individuals who conduct business activities without a firm registration and who are obliged to pay income tax.

2. Individuals having a sole proprietorship firm and who are obliged to pay income tax.

NOTE: taxpayers that are in possession of an Income Tax Registration Certificate and a TPIN must re-register. They will receive a new “Permanent Account Number (PAN) Registration Certificate” and a “PAN Card”. PAN replaces their TPIN.

3. Companies and organizations conducting business and non-business activities and who may have to pay income tax and VAT.

NOTE: taxpayers that are in possession of an Income Tax Registration Certificate and a TPIN must re-register. They will receive a new “Permanent Account Number (PAN) Registration Certificate” and a “PAN Card”. PAN replaces their TPIN.