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Commentary

Refunds of VAT to non-Nepalese businesses (Nepal)

32 Nepal

A VAT refund can be claimed in the following cases (based on bilateral and multilateral agreements) if an application for refund is submitted within three years from the date of transaction and the amount is more than NPR 10,000:

  1. Ìý

    •ÌýÌýÌýÌý Tax paid in Nepal by Nepal-based diplomats from countries which grant equivalent tax exemptions for Nepalese diplomats.

  2. Ìý

    •

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