Taxation is an integral aspect of every business operation, with a wide range of taxes – including corporate income tax, VAT, customs and excise duties, and personal income taxes – governed by strict laws and regulations. The tax regime of Nepal is complex and evolving: periodic changes in tax laws, introduction of new fiscal policies, and Nepal’s transition to a federal structure have added additional layers of compliance for businesses. Meticulous tax compliance is therefore essential; even minor lapses or misunderstandings of the rules can result in significant penalties, disputes, or prolonged audits. Companies and individuals need to manage their tax affairs proactively to minimize risk and ensure efficiency.

Gandhi & Associates provides comprehensive tax law services to help clients navigate Nepal’s taxing authorities and regulations. Our dedicated tax team advises on tax-efficient business structures, transaction tax planning, and the interpretation of tax treaties (for instance, addressing potential double taxation issues for cross-border investments). We assist clients in preparing for and responding to tax audits, and we represent them in administrative proceedings and litigation, including matters before the Inland Revenue Department, tax tribunals, and the Supreme Court. We also advise on employment-related tax compliance (such as payroll taxes and withholding obligations) and obtain advance rulings or clarifications when needed. By staying abreast of frequent changes in tax legislation and policy, we ensure that our clients remain in full compliance while taking advantage of available tax incentives and reliefs aligned with their business objectives.

Representative Experience:

• Advised two South Asian energy infrastructure contractors on tax withholding obligations arising from payments by Nepali public sector entities under large infrastructure contracts;
• Represented a customs logistics concessionaire with partial foreign state ownership in tax disputes involving VAT and corporate income tax assessments; and
• Successfully represented a Nepal-based FMCG manufacturer before the Supreme Court in excise duty and income tax reassessment proceedings.