PAN (Permanent Account Number) in Nepal

What is PAN (Permanent Account Number)? 

• is a unique identification number, issued to all the taxpayers throughout the Kingdom

• identifies each taxpayer uniquely countrywide? 

• allotted only once in the lifetime of a taxpayer.

• never changes

• necessary for computer data processing of taxpayer`s information.

• has made the database very simple and transparent. 

Who must obtain PAN?

1. Natural persons who engaged in the business (commercial transaction) registering or without registering firm and who have to pay income tax or VAT.

2. Partnership Firm, Company, and Organization engaged in the commercial transaction who have to pay income tax or VAT.

3. All organization deducting tax at source.

How do you get PAN? 

• First of all, collect the application form from concerned IRO
• There are three different application forms that differ according to the taxpayer type:

1. Individual

2. Partnership Firm, Private Limited Company, Public Limited Company, Corporation, Others 

3. Tax Deduction at Source (TDS) 

• Fill in the application form and submit the application to the concerned IRO.
• the individual who wants to register a proprietorship firm or any partner of a partnership firm or the CEO of a limited company/corporation should visit the IRO in order to process the application.
• If you come to register for partnership firm, limited company, corporation, and others, you may send a representative. You must give him authority by filling in and signing the Power of Attorney form.
• power of attorney must be produced by the tax officer of the IRO`s Taxpayer service section at the time of application.
• the representative must produce his citizenship card.
• Submit the application form and all necessary documents to the IRO and follow the instructions given by the IRO officials.

Which Documents must be submitted when obtaining PAN?

Applicants for new registration 

1. Application form. 

2. Copy of the citizenship certificate of the individual or of the partner who signs the application for partnership firms or the person who signs the application form for limited companies/corporations. 

3. Copy of the company/firm registration certificate. 

4. Two passport size photo of the individual or of the partner who signs the application for partnership firms or the person who signs the application form for limited companies/corporations. 

5. Hand drew sketch of the business location of the applicant. 

6. Power of attorney in case a representative is sent to the IRO for registration (except for applicants registering as the individual). 

Applicants for re-registration 

1. Application form. 

2. Copy of citizenship certificate.

3. Copy of the firm/company registration certificate. 

4. Recommendation letter from local FNCCI or concerned association.

5. Two (preferably black&white) passport size photo of the individual or of the partner who signs the application for partnership firms or the person who signs the application form for limited companies/corporations. 

6. Hand drew sketch of the business location of the applicant. 

7. Power of attorney in case a representative is sent.

Where to apply

The registration form should be submitted to the concerned Inland Revenue Office.

When to apply

As soon as the liability is created to pay income tax or VAT by running the business.

Is there any provision for the fee?

• to get PAN, there is no fee or deposit imposed.

Search PAN Details Here