Registered persons that make taxable supplies are entitled to recover Nepalese VAT incurred on expenditure (known as 'input tax credit') used for the purpose of making these taxable supplies other than those items that are specifically disallowed under regulation 41 of the Nepalese VAT Regulations (see below).
Persons that make only exempt supplies cannot claim input tax credits as they are not required
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Web page updated on 17 Mar 2025 16:21