Inland Revenue Department (NP-IRD)
Description
The Inland Revenue Department is responsible for the administration of Value Added Tax, Income Tax, and Excise Duty. In the performance of these duties it maintains a register of Permanent Account Numbers (PANs) the unique taxpayer identification number for Nepal.
This register covers individuals as well as legal entities. Org-id does not recommend using the PAN of an individual person as a unique identifier.
The PAN is described as follows [1]:
- A unique identification number, which is issued to all the taxpayers and Tax Deducted at Source (TDS) withholding agents throughout the kingdom.
- It identifies each taxpayer or TDS withholding agent uniquely countrywide.
- It is necessary to process taxpayers or TDS withholding agents using computer systems.
- It is allotted only once in the lifetime of a taxpayer or TDS withholding agent. It never changes.
[1] https://nepaltradeportal.gov.np/resources/docs/IndividualRegistration(English)1172014102329AM.pdf
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