Any Individual(s) Companies and organizations that are obliged to pay tax should get a PAN card in Nepal.
- Individuals who conduct business activities without a firm registration and who are obliged to pay income tax.
- 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.
- 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.
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