MOKSHA LEGAL GROUP

Registering of Foreign Patent in Nepal

MOKSHA LEGAL GROUP NEPAL — Tue, 11 Aug 2026 14:10:55 +0000

Registering of Foreign Patent in Nepal

1. Background

Registration of the Foreign Patent in Nepal is permissible for entities, including individuals, firms, and companies, whose patents are already registered in foreign countries. The Department of Industry (“DOI“) is the designated authority responsible for the registration of the patents.

2. Process of Registration of Patent:

The process of registration of the Patent are mentioned below:

1. Application for acquiring right over the Patent:

A person desirous of having any patent registered in his/her name shall submit an application in the prescribed format and fees for an application to the DOI.

2. Investigation by the DOI:

Upon the receipt of an application submitted the DOI shall conduct all investigation or study to ascertain whether the patent investigations in the application is a new invention or not, and whether it is useful to the general public or not. Also, as a matter of practice, DOI may request for the presentation regarding the proposed Patent for an applicant.

3. Registration of the Patent and publishing:

Upon investigation, DOI decide whether or not to register such patent. If the Patent is qualified for the registration, the DOI publish for the information of the public.

4. Opposition Period:

In case anyone has any objection to such published patent, one may file a complaint with the DOI within a period of 35 days from the date of publishing. In case any complaint is received, the DOI shall take necessary Action after conducting inquiries.

5. Obtaining the Certificate

If any objections are not received and the DOI found the patent application is patentable, the applicant shall obtain the certificate of the Patent. The registration fee has to be paid.

3. Term and Renewal

The title of the patentee to the patent shall be valid only for a period of 7 (seven) years from the date of registration.

The patent may be renewed not more than twice for a period of 7 years. The patent holder shall renew the patent within a period of 35 days from the date of the expiry of the term. Renewal may be made by paying a fine of NPR. 1000 (Approx. 8 USD) within six months after the expiry of the term. In case it is not so renewed registration of the patent shall automatically cancelled.

4. The Documents required for the registration of the Patent:

The following documents are required to be submitted for the registration of patent along with the application:

Application Form;
Notarized Power of Attorney signed by the applicant sealed and attested by two witnesses;
Notarized Copy of specification and claims including the nature of invention;
Notarized/Certified Copy of Filing Receipt or Application in the English Language in case of priority claims;
Notarized/Certified Copy of Home Registration Certificate of Patent in the English Language.

5. Government and Legal Service Fee:

Government and legal service fees for the patent-related service for a single patent are as mentioned:

S.N.	Description	Government fee (NPR)
1.	Application fee Application fee with Priority claim	2,000 2,000
2.	Amendment in the application	500
3.	Registration fee	10,000
4.	Transfer of ownership	5,000
5.	Record amendment and endorsement in registration certificate	2,000
6.	Renewal fee for the first term	5,000
7.	Renewal fee for the second term	7,500
8.	Search	750
9.	Duplication of the registration certificate	1,000

Registration of Foreign Trademark in Nepal

Intellectual Property Law in Nepal

Online Harassment and Cyberbullying Law in Nepal

MOKSHA LEGAL GROUP NEPAL — Tue, 28 Jul 2026 13:15:04 +0000

Online Harassment and Cyberbullying Law in Nepal | Cybercrime Laws in Nepal

This guide covers Nepal’s laws on online harassment and cyberbullying law in Nepal and related crimes. It outlines the penalties, explains how to report incidents, and highlights the legal remedies available to victims. It also details the types of evidence needed to support a complaint and strengthen a legal case.

Introduction to Online Harassment and Cyberbullying Law in Nepal

The rapid growth of social media, messaging platforms, online gaming, and digital communication has significantly increased the number of cyber harassment cases in Nepal. Individuals now face threats, abusive messages, fake social media accounts, revenge posts, identity theft, online stalking, and cyberbullying more frequently than ever before.

Many victims remain unaware that online harassment is not merely unethical it can also amount to a criminal offence under Nepalese law.

Whether the abuse occurs on Facebook, TikTok, Instagram, Messenger, WhatsApp, X (Twitter), LinkedIn, YouTube, Telegram, or through email, Nepal’s cyber laws provide legal mechanisms to protect victims and prosecute offenders.

What is Online Harassment?

Online harassment refers to repeated or intentional harmful behaviour carried out through digital platforms to intimidate, threaten, humiliate, blackmail, or emotionally distress another person.

It includes unwanted digital communication that causes fear, embarrassment, emotional suffering, or reputational harm.

Examples includes:

Sending threatening messages
Continuous abusive texts
Sexual harassment online
Sharing private photographs
Publishing false allegations
Fake social media profiles
Cyberstalking
Online intimidation
Revenge pornography
Doxxing (publishing private information)
Identity impersonation
Public humiliation on social media
Hate speech
Anonymous online abuse

What is Cyberbullying?

Cyberbullying is a form of online harassment involving repeated abusive behaviour using electronic communication.

Unlike ordinary disagreements online, cyberbullying generally involves continuous attacks designed to cause emotional, psychological, or reputational damage.

Common examples include:

School bullying through social media
Workplace bullying
Fake rumours
Body shaming
Public humiliation
Meme harassment
Group trolling
Repeated insults
Threats of violence
Sharing edited images
Fake screenshots
Character assassination

Online Harassment & Bullying in Nepal

Online harassment in Nepal has increased alongside growing internet usage and smartphone penetration. Victims include:

Students
Women
Professionals
Public figures
Businesses
Journalists
Government employees
Content creators
Influencers
Political activists

The most reported forms include:

Social Media Harassment

Harassment through:

Facebook
Instagram
TikTok
Messenger
WhatsApp
Telegram
X (Twitter)
YouTube comments

Fake Profile Creation

Offenders create fake accounts using another person’s:

Name
Photos
Personal information

Often to damage reputation or commit fraud.

Identity Theft

Stealing someone’s identity to:

Borrow money
Scam others
Defame the victim
Commit cyber fraud

Online Threats

Threats involving:

Physical harm
Death threats
Kidnapping
Sexual violence
Blackmail

Revenge Porn

Sharing intimate photographs or videos without consent. This is among the most serious forms of cybercrime affecting victims.

Cyberstalking

Repeated online monitoring including:

Constant messaging
Tracking activities
Monitoring locations
Fake accounts
Persistent unwanted contact

Laws Governing Cyberbullying in Nepal

Several laws regulate online offences.

1. Electronic Transactions Act, 2063 (ETA)

The Electronic Transactions Act remains Nepal’s principal cyber law.

The Act criminalises:

Publishing illegal digital content
Unauthorised access
Computer-related offences
Electronic fraud
Online abuse
Cyber defamation
Illegal electronic publications

Many online harassment complaints are investigated under this law.

2. National Penal Code

Depending on circumstances, offences may also involve:

Criminal intimidation
Defamation
Extortion
Criminal breach of privacy
Blackmail
Sexual harassment
Threats
Obscene publications

3. Privacy Laws

Unauthorised publication of:

Personal information
Private conversations
Photographs
Videos

may violate privacy protections under Nepalese law.

Cyberbullying Laws in Nepal: Punishment and How to Report

The punishment depends on:

Nature of offence
Intent
Evidence
Harm caused
Number of victims
Financial loss
Public impact

Possible legal consequences include:

Imprisonment
Monetary fines
Compensation
Removal of unlawful content
Criminal investigation
Court proceedings

Where multiple offences are committed together such as identity theft, blackmail, and online defamation—additional criminal charges may also apply under applicable Nepalese laws.

Punishment for Cyber Crime in Nepal

Punishments vary depending on the offence.

Examples include:

Online Defamation

Publishing false information that damages another person’s reputation may lead to criminal prosecution and civil liability.

Identity Theft

Using another person’s identity online for fraudulent purposes can attract criminal penalties.

Cyber Blackmail

Demanding money or favours by threatening to publish private information may result in serious criminal charges.

Revenge Pornography

Distributing intimate content without consent may result in criminal prosecution and compensation claims.

Hacking and Data Theft

Unauthorised access to computer systems, email accounts, or digital data may lead to imprisonment and fines.

Cyber Fraud

Online scams involving banking, digital wallets, cryptocurrency, or fake investments are punishable under Nepalese law.

Online Harassment & Defamation Law in Nepal

Defamation occurs when false statements are communicated to others that harm a person’s reputation.

Online defamation may occur through:

Facebook posts
TikTok videos
YouTube uploads
Blogs
News websites
Comments
Tweets
Fake reviews

A victim may pursue legal remedies where false statements cause measurable harm to reputation or livelihood.

Difference Between Criticism and Defamation

Not every negative comment is unlawful.

Generally:

Protected Expression

Honest opinion
Fair criticism
Public discussion
Genuine reviews
Truthful reporting

Potentially Illegal Conduct

False allegations
Fake accusations
Fabricated evidence
Malicious rumours
Knowingly spreading misinformation
Character assassination

Each case depends on its facts, evidence, and applicable law.

How to Report Online Harassment in Nepal

Victims should act promptly.

Step 1: Preserve Digital Evidence

Save:

Screenshots
Videos
Emails
URLs
Usernames
Phone numbers
Chat history
Voice recordings (where lawfully obtained)
Transaction details

Avoid altering or deleting the original material.

Step 2: Report to the Platform

Most platforms allow users to report:

Fake accounts
Harassment
Threats
Hate speech
Impersonation
Non-consensual intimate images

Step 3: File a Police Complaint

Victims may submit complaints to the relevant law enforcement authorities responsible for investigating cybercrime.

Include:

Identity documents
Evidence
Timeline
Suspect information
Witness details (if available)

Step 4: Consult a Cyber Crime Lawyer

Legal professionals can assist with:

Complaint drafting
Evidence review
Court proceedings
Compensation claims
Digital evidence preservation
Legal notices

Evidence Required in Cyber Harassment Cases

Strong evidence significantly improves legal outcomes.

Useful evidence includes:

Screenshots
Metadata
Emails
Device logs
URLs
Social media profiles
Chat exports
Phone records
Banking records
Digital forensic reports
Witness statements

Victims’ Legal Rights

Victims may have rights to seek:

Criminal investigation
Protection from continued harassment
Removal of unlawful content
Compensation where available under law
Privacy protection
Legal representation
Court remedies

The specific remedies available depend on the facts of the case and the applicable legislation.

Final Thoughts

Online harassment and cyberbullying can have significant legal, emotional, and social consequences. Nepal’s legal framework provides mechanisms to address a wide range of cyber offences, including online harassment, cyberbullying, identity theft, online defamation, blackmail, and privacy violations.

Individuals who experience such conduct should preserve digital evidence, report unlawful activity promptly, and seek legal advice where appropriate. Taking timely action not only strengthens a potential case but also helps protect digital rights, personal safety, and online reputation.

Is cyberbullying illegal in Nepal?

Yes. Certain forms of cyberbullying may constitute criminal offences under Nepalese law, depending on the conduct involved.

Can I file a complaint for Facebook harassment?

Yes, harassment conducted through Facebook or other digital platforms may be reported to the platform and, where appropriate, to law enforcement authorities.

What should I do if someone creates a fake Facebook account in my name?

Preserve evidence, report the account to the platform, and consider filing a complaint with the relevant authorities if the impersonation causes harm or is used for unlawful purposes.

Is online defamation punishable in Nepal?

Yes. False statements published online that unlawfully damage a person's reputation may result in legal action under applicable Nepalese laws.

Can WhatsApp threats be used as evidence?

Yes. Messages, screenshots, and related digital evidence may be relevant in legal proceedings if properly preserved.

What evidence should I collect?

Keep screenshots, URLs, chat histories, emails, account details, dates, times, and any other available digital records.

Can I claim compensation?

Depending on the facts, the applicable law, and the court's findings, compensation may be available in certain cases.

How long does a cybercrime investigation take?

The duration varies depending on the complexity of the case, the available evidence, and the investigation process.

Can anonymous accounts be traced?

In many cases, investigators may be able to identify anonymous users through lawful investigative methods, although success depends on the available evidence and technical factors.

INGO Registration in Nepal

MOKSHA LEGAL GROUP NEPAL — Mon, 27 Jul 2026 14:02:35 +0000

INGO Registration Process in Nepal | SWC Approval Guide

This comprehensive guide explains everything about INGO registration process in Nepal, including the governing laws, required documents, legal obligations, compliance requirements, taxation and expert legal advice.

Introduction

International Non-Governmental Organizations (INGOs) play a significant role in Nepal’s social, economic, humanitarian, educational, environmental, and health sectors. From disaster relief and poverty alleviation to education and women’s empowerment, INGOs collaborate with the Government of Nepal to implement development programmes nationwide.

What is an INGO?

An International Non-Governmental Organization (INGO) is a non-profit organisation established outside Nepal that operates internationally to promote humanitarian, educational, health, environmental, human rights, disaster relief, social development, and other public welfare initiatives.

Unlike local NGOs, INGOs receive funding from foreign sources and operate under agreements with the Government of Nepal.

Examples include organisations working in:

Education
Health
Child protection
Women empowerment
Climate change
Agriculture
Disaster response
Human rights
Community development

Difference Between an NGO and an INGO

NGO	INGO
Established in Nepal	Established outside Nepal
Registered under local laws	Operates through Government approval
Local funding or foreign funding	Primarily foreign funding
Governed by District Administration Office	Governed by Social Welfare Council and Government of Nepal
Operates inside Nepal	International operations including Nepal

Governing Laws for INGO Registration Process in Nepal

Several laws regulate the establishment and operation of INGOs in Nepal.

1. Social Welfare Act, 1992

This is the principal legislation governing INGOs operating in Nepal.

It authorises the Social Welfare Council (SWC) to coordinate, approve, monitor, and regulate INGOs.

2. Social Welfare Rules, 1993

These Rules prescribe:

Registration procedures
Project approval
Financial reporting
Monitoring requirements
Renewal procedures

3. Association Registration Act, 1977

Although INGOs are not directly registered under this Act, many local implementing partner NGOs operate under it.

4. National Integrity Policy

Projects involving foreign assistance must align with Nepal’s national development priorities.

5. Foreign Aid Mobilisation Policy

Foreign-funded projects require government approval and coordination.

6. Income Tax Act, 2002

INGOs must comply with Nepal’s taxation laws, withholding tax obligations, and financial reporting requirements.

7. Labour Act, 2017

Applies to employees hired by INGOs in Nepal.

8. Immigration Act

Foreign employees require:

Work visa
Non-tourist visa
Labour approvals

Authority Responsible for INGO Registration

The primary authority is the:

Social Welfare Council (SWC)

Additional government agencies may include:

Ministry of Women, Children and Senior Citizens
Ministry of Finance
Ministry of Home Affairs
Department of Immigration
Inland Revenue Department
Relevant line ministries depending on project sector

Can an INGO Register Directly in Nepal?

No, an INGO cannot simply register like a local NGO.

Instead, it must:

Obtain Government approval
Sign a General Agreement with the Social Welfare Council
Obtain project approval
Comply with financial reporting and monitoring obligations

Eligibility Criteria

An organisation should generally:

Be legally incorporated in its home country
Be non-profit
Have humanitarian or development objectives
Demonstrate financial capability
Have international operational experience
Follow transparent governance standards

Documents Required for INGO Registration in Nepal

Typical documents include:

Certificate of Registration or Incorporation from the home country.
Approved Constitution, Charter, or By-laws.
Financial Commitment Letter (minimum annual funding of USD 200,000).
Detailed Concept Paper or Project Proposal.
Draft General Agreement in the prescribed SWC format.
Letter of Authorisation for agreement and registration matters.
Copy of the Country Director’s Citizenship (if applicable), Passport, Valid Visa, and Bio-data/CV.
Cover Letter addressed to the Social Welfare Council (SWC).
Proof of Reliable Funding Sources (demonstrating a minimum annual funding of USD 200,000).
Notarised English Translations of Charter or Registration Documents (if the originals are not in English).

Documents issued outside Nepal generally require notarisation and, where applicable, legalisation or apostille depending on the issuing country’s requirements and Nepal’s acceptance procedures.

Step-by-Step INGO Registration Process in Nepal

Step 1: Develop a Project Proposal

Prepare a detailed proposal including:

Objectives
Activities
Budget
Timeline
Expected outcomes
Geographic coverage
Beneficiaries

Step 2: Identify Government Counterparts

Depending on the project sector, approvals may involve relevant ministries.

Examples include:

Health
Education
Agriculture
Environment
Local Government

Step 3: Submit Application to Social Welfare Council

Submit:

Application
Supporting documents
Project proposal
Organisation profile

Step 4: Government Review

Authorities examine:

Organisational background
Financial transparency
Project feasibility
Alignment with national priorities
Source of funding

Step 5: Due Diligence

Government agencies may verify:

Organisational credibility
Previous international projects
Governance structure
Donor information

Step 6: General Agreement

Upon approval, the INGO signs a General Agreement with the Social Welfare Council.

This agreement outlines:

Scope of work
Reporting obligations
Financial compliance
Project implementation standards
Monitoring arrangements

Step 7: Project Agreement

Individual projects generally require separate approvals before implementation.

Step 8: Begin Operations

Once approvals are completed, the INGO may:

Recruit employees
Open project offices
Import project equipment (where permitted)
Implement approved programmes

Registration Timeline

Depending on project complexity and government approvals, registration and project approval can take several months. Timelines vary based on documentation quality, sector, and inter-agency review.

Common Challenges During INGO Registration

Many organisations face delays due to:

Incomplete documentation
Weak project proposals
Funding inconsistencies
Delayed ministry approvals
Missing legal certifications
Poor compliance planning

Working with experienced legal professionals helps minimise these issues.

Benefits of INGO Registration in Nepal

An approved INGO can:

Implement development projects
Partner with government agencies
Collaborate with local NGOs
Receive foreign funding lawfully
Conduct humanitarian programmes
Support sustainable development initiatives
Build long-term institutional partnerships.

Conclusion

Establishing an INGO in Nepal requires careful legal planning, comprehensive documentation, and compliance with the country’s regulatory framework. By following the prescribed registration process, aligning projects with national priorities, and maintaining transparent governance, international organisations can successfully contribute to Nepal’s long-term social and economic development.

For organisations planning humanitarian or development projects in Nepal, obtaining professional legal assistance can simplify the registration process, reduce administrative delays, and support ongoing compliance throughout the organisation’s operations.

What is the INGO registration process in Nepal?

The process generally includes preparing a project proposal, submitting an application to the Social Welfare Council with supporting documents, obtaining government approvals, signing a General Agreement, securing project approval, and meeting ongoing reporting and compliance obligations.

Which type of NGO registration is best?

There is no single "best" registration type. Local organisations generally register as NGOs under Nepal's domestic legal framework, while foreign non-profit organisations operate as INGOs through approval and agreements with the Government of Nepal. The appropriate structure depends on where the organisation is established and the nature of its activities.

How many NGOs and INGOs are there in Nepal?

Nepal has tens of thousands of registered NGOs and hundreds of INGOs operating across sectors such as health, education, disaster response, governance, agriculture, and community development. The exact number changes over time as organisations register, renew, merge, or cease operations.

What is NGO and INGO?

An NGO (Non-Governmental Organization) is an independent non-profit organisation established to serve public interests within a country. An INGO (International Non-Governmental Organization) is a non-profit organisation established outside Nepal that operates internationally and works in Nepal through government approval.

Can a foreign organisation directly register as an NGO in Nepal?

No, foreign organisations generally operate as INGOs through approvals and agreements with the Government of Nepal rather than registering as domestic NGOs.

How long does INGO registration take?

The duration depends on the completeness of the application, project complexity, inter-agency review, and government approvals. It often takes several months.

Is registration with the Social Welfare Council mandatory?

Yes, INGOs undertaking development or social welfare activities in Nepal generally require approval and coordination through the Social Welfare Council.

What documents are required for INGO registration?

Common requirements include incorporation documents, governing documents, audited financial statements, annual reports, project proposals, board resolutions, funding commitments, and proof of legal status in the organisation's home country.

Appointment of a Company Secretary in Nepal

MOKSHA LEGAL GROUP NEPAL — Tue, 21 Jul 2026 08:02:53 +0000

Appointment of a Company Secretary in Nepal (2026)

A. Background:

The Companies Act, 2063 (2006) (the “Act”) provides for the mandatory appointment of Company Secretary in Nepal. However, in practice, the Office of the Company Registrar (“OCR”) did not strictly enforce this requirement. Beginning in Fiscal Year 2083/84, the OCR has started treating the appointment of a Company Secretary as a mandatory compliance obligation.

B. Which company must appoint a Company Secretary?

Pursuant to the Act, the following entities must appoint a Company Secretary:

Every public company.
Every private company with paid-up capital exceeding NPR 10 million (one crore rupees).

A non-profit distributing company may appoint a Company Secretary at its discretion, though it is not obligated to do so.

C. What are the qualifications of a Company Secretary?

A Nepalese citizen is eligible for appointment as Company Secretary if he or she meets either of the following criteria:

Holds a professional certificate in Company Secretaryship from a domestic or foreign institution recognized under prevailing law, along with at least two years of relevant experience; or
Holds at least a Bachelor’s degree in Law, Management, Commerce, or Economics, along with at least three years of experience in a relevant field or in company management.

D. Who is disqualified from appointment as a Company Secretary?

A director of the company may not also serve as its Company Secretary.
A person may not serve as Company Secretary of more than one company at the same time, except that the Company Secretary of a holding company may also serve as Company Secretary of its subsidiary.

E. What happens if the position of the Company Secretary becomes vacant?

If the position of the Company Secretary is vacant, or if the incumbent is unable or fails to perform any duty required under the Memorandum of Association, Articles of Association, the Companies Act, or prevailing law, the Board of Directors may designate a qualified employee of the company to perform that duty in the capacity of Company Secretary.

F. What documentation is required for the appointment of a Company Secretary?

Copy of the Nepalese citizenship certificate;
Board of Directors’ resolutions approving the appointment;
Copy of the professional certificate in Company Secretaryship together with an experience letter evidencing at least two years of relevant experience;
Copies of academic certificates evidencing the required educational qualification;
Details of the Company Secretary; and
Company Secretary Registry.

G. Which corporate authority is responsible for appointing a Company Secretary?

The Board of Directors is responsible for appointing a Company Secretary and must select a person who meets the qualifications prescribed under the Companies Act.

H. What are the responsibilities of the Company Secretary?

Implement or cause to be implemented the decisions of the Board of Directors and the General Meeting.
Ensure compliance with directions issued by the Office of the Company Registrar and other competent authorities.
Submit statutory returns, documents, and other filings required under the Companies Act and prevailing law within the prescribed time.
Convene meetings of the Board of Directors and General Meetings, prepare agendas, and issue the required notices
Maintain and authenticate the company’s records, resolutions, and statutory registers.
Administer matters relating to shares and debentures, including allotment, transfer, transmission, pledge, and mortgage.
Facilitate communication among the company, its shareholders, debenture holders, the Board of Directors, and competent authorities.
Perform other functions as prescribed under the Companies Act, the Memorandum of Association, the Articles of Association, and prevailing law.

I. When must the appointment of a Company Secretary be filed with the OCR?

The company is required to file the details of the appointment of the Company Secretary to the OCR within 15 days of the appointment.

Enlistment of an E-Commerce Business in Nepal: Guide 2026

MOKSHA LEGAL GROUP NEPAL — Tue, 30 Jun 2026 07:36:58 +0000

Enlistment of an E-Commerce Business in Nepal: Guide 2026

A. Introduction:

The Government of Nepal has introduced the Electronic Commerce Act, 2081, to regulate, systematize, and ensure the credibility of commercial transactions involving goods and services conducted through electronic platforms. This article explains the applicability of the E-Commerce Act, the procedures for the enlistment of an e-commerce business, the information required to be displayed on an electronic platform, and other key compliance requirements.

B. Governing law and applicability:

The primary law governing in relation to the Electronic Commerce (“E-Commerce”) is Electronic Commerce Act, 2081 (“E-Commerce Act”).

The E-Commerce Act is applicable to a firm, company or institution that prepares a list of goods or services owned by it and sells such listed goods or services directly to consumers through an electronic platform.

C. Governing Authority:

The Department of Commerce, Supplies and Consumer Protection (“Department“).

D. E-commerce:

E-Commerce means the process of buying or selling any goods or services through an electronic platform except a platform used for the purpose of providing information about or promoting goods or services.

E. Electronic platform and required information:

The Electronic Platform means a system developed for the purpose of conducting transactions of goods or services through the collection, transmission or storage of information using websites, applications, software, internet, intranet or marketplace of social media through the use of electronic devices such as computers, mobile phones or similar devices.

Businesses intending to engage in e-commerce are required to display the following information on their electronic platform:

Name of electronic platform;
Name of business, Address, registration certificate number;
Details of the registered office, head office and branches or outlets of the business entity, if any;
In the case of a license obtained for conducting any specific type of business, the details thereof;
Specification as to whether the business is of an intermediary or list-based electronic commerce;
PAN/VAT number;
Contact Details and mobile number for customer service;
Email address, telephone or mobile number and address of the person or unit responsible for handling grievances.

F. Procedures of enlistment of the E-commerce Business:

The following procedures must be followed to enlist an e-commerce business in Nepal:

Step 1: Registration of the Company at the Office of Company Registrar (“OCR”);

Step 2: Registration of tax (PAN/VAT) at the Inland Revenue Office (“IRD”);
Step 3: Business Registration at the concerned ward office;

Step 4: Establishment of Electronic Platform;

Step 5: Submission of an application for enlistment at the Department; and

Step 6: Obtain the E-Commerce Enlistment Certificate from the Department.

G. Intermediary Business Entity and Liabilities:

“Intermediary Business Entity” means a person, firm, company or institution that facilitates the sale of goods or services of a seller to a purchaser through an electronic platform.

Liabilities of the Intermediary Business Entity are as follows:

Accurately and clearly display details of goods or services offered for sale and trade only in those listed on the electronic platform;
Maintain transaction records for the period prescribed under applicable tax laws;
Ensure compliance with any warranty or guarantee provided for goods or services sold;
Refrain from unfairly discriminating among sellers or giving undue preference to any seller offering similar goods or services, unless any special treatment or promotional arrangement is clearly disclosed to buyers on the platform;
Enter into an agreement with each seller before listing their goods or services on the electronic platform; and
Facilitate the return, replacement, exchange, or refund of goods or services in accordance with applicable law.

H. Listed E-Commerce Business Entity and Liabilities:

“List-Based Electronic Commerce Business Entity” means a firm, company or institution that prepares a list of goods or services owned by it and sells such listed goods or services directly to consumers through an electronic platform.

Liabilities of the List-Based Electronic Commerce Business Entity are as follows:

Clearly display complete details of the goods or services (including price, specifications, delivery timeline, return policy, etc.);
Publish all required legal information on its website or app;
Not post fake reviews or pretend to be a customer;
Not mislead customers through false advertisements;
Keep proper records of all sales for tax purposes;
Deliver the product or service on time (unless there is an emergency or unavoidable situation) and also accepts return or cancellations if the goods are defective or damage;
If a warranty or guarantee is provided, comply with its terms throughout the promised period;
Accept return and give a refund if the product is defective, different from what was shown, or delivered late; and
Sellers are responsible if they have promised that the products are genuine/authentic but it turns out not to be authentic/original.

I. Seller and Liabilities:

“Seller” means a person, firm, company or institution that makes goods or services available for sale to the intermediary business entity in accordance with this Act and the term also includes a business entity engaged in list-based electronic commerce.

Liabilities of the Seller are as follows:

Enter into a written or electronic contract with the intermediary business entity prior to making any goods or services available for sale through the electronic platform of such intermediary;
The seller must provide documents proving their business is legally registered, full name, address, PAN/VAT, rules for exchange, return, or refund of goods or services;
To provide the intermediary business entity with the information for each goods or services to be sold through the electronic platform;
Except in cases of force majeure, to deliver the goods sold or provide the services within the predetermined time;
Not to engage in any form of unfair trade practice while making goods or services available for sale through an intermediary business entity or in any other circumstance;
If the goods or services are different from what was shown or agreed, delivered late, or found to be defective, the seller must accept return or cancellation. If the goods or services are different from what was shown or agreed, delivered late, or found to be defective, the seller must accept return or cancellation; and
Not to post or cause to be posted any review, rating or feedback regarding the quality or features of any goods or services listed for sale on the platform by impersonating oneself or any other person as a fictitious consumer.

J. Transportation of the Goods:

If there is a contract to deliver or transfer of goods or service to a designated person, place, and time as specified by the buyer, the liability to deliver or transfer such goods or services shall lie with the business entity.

For the purpose of delivery or transfer of goods or services, the business entity may enter into a separate contract with a delivery service provider.

K. Are online transactions considered legally valid contracts under this Act?

Yes. Any transaction of goods or services conducted electronically between a buyer and a business entity (or seller) is automatically deemed a valid contract under E-Commerce Act, and both parties are required to fulfill the obligations arising from it.

Foreign Investment through Automatic Route

udeep — Tue, 30 Jun 2026 06:53:28 +0000

Industries Available for Foreign Investment under the Automatic Route

The Automatic Route is the FDI approval route through which foreign investors do not require the prior approval of the Department of Industry (DOI). Investors will automatically receive the FDI approval certificate upon submitting the application through the online operated by the DOI. For each project, investors may select a single sector and multiple sub-sectors within that sector.

S.N.	Sector	Sub-Sectors
01	Energy Based Industries	1. Energy production from wind 2. Energy production from solar power 3. Energy production from biomass 4. Energy Production from other Resources 5. Manufacturing of machine/equipment used for wind energy plant 6. Manufacturing of machine/equipment used for solar energy plant 7. Manufacturing of machine/equipment used for biomass energy plant 8. Energy production from bio-gas 9. Energy production from cogeneration in sugar industries 10. Feasibility study of energy
02	Agriculture and Forest Products Based Industries	1. Fruits processing 2. Vegetables processing 3. Establishment and operation of green house 4. Silk processing 5. Tea processing 6. Coffee processing 7. Herbs processing 8. Rubber processing 9. Cold Store (For Storing Local Fruits and Vegetables) 10. Natural fibers products processing 11. Paper, resins and other non-timber based industries 12. Producing plants through new technology (Tissue Culture & others) 13. Cotton processing
03	Infrastructure Industries	1. Vehicles parking station/house 2. Export processing zone 3. Water purification (waste water treatment plant) 4. Film city Construction 5. Film studio Construction 6. Construction and Operation of Warehouses
04	Tourism Industries	1. Motel 2. Hotel 3. Resort 4. Bar and Restaurant 5. Fun park 6. Water park 7. Convention and Sports Tourism
05	ICT Industries	1. Technology park 2. IT park 3. Biotech park 4. Software development 5. Data processing 6. Digital mapping 7. Business process outsourcing (BPO) 8. Knowledge process outsourcing (KPO) 9. Data center 10. Data mining 11. Cloud computing 12. Web portal 13. Web designing service
06	Service Industries	1. Mechanical workshop 2. Construction business 3. Hospitals 4. Nursing homes 5. Polyclinics 6. Operation of Rehabilitation Centre 7. Physiotherapy clinics 8. Ayurveda and other alternative hospitals 9. Sports services 10. Swimming pool 11. Solid waste collection and sanitation 12. Recycling of waste 13. Veterinary services 14. Health checkup (X-Ray, CT Scan, MRI, Ultrasound, or similar services) 15. Health checkup laboratories 16. International Courier services
07	Manufacturing Industries	1. Manufacturing of Fodder For Livestock and Fish 2. Meat Processing and Packaging of Livestock and Fish 3. Manufacturing of Oil or Fat from Basic Raw Materials 4. Manufacturing of Starch or Glucose 5. Manufacturing of Bakery Products 6. Manufacturing of Confectionary and Biscuit 7. Manufacturing of Sugar 8. Manufacturing of Beverages (Non-Alcoholic) 9. Manufacturing of Textile, Garment And Apparel (Using new and Re-used materials) 10. Manufacturing of Electronic Home Appliances 11. Manufacturing of Goods Using Plastic Or Rubber 12. Manufacturing of Bag, Sack, Suitcase, Trolley Bag or Other Similar Bag for Carrying Things 13. Manufacturing of Wooden Goods Other than Traditional and Cultural Art Based 14. Manufacturing of Toiletries Products like Toothpaste, Soap or Shampoo 15. Manufacturing of Products Based on Glass 16. Manufacturing of Cycle, Scooter, Motorcycle and Four Wheeler and accessories used in such vehicle 17. Manufacturing of Electric Lamps, Switch, Meter, Fuse, Wiring Cable, Compressor, and Similar Products 18. Manufacturing of Goods used in Medical, Surgical, Orthopedic Works 19. Manufacturing of Electrical Wire

Foreign Direct Investment in Nepal

Sectors Restricted for Foreign Investment in Nepal

MOKSHA LEGAL GROUP NEPAL — Tue, 30 Jun 2026 06:46:28 +0000

Sectors Restricted for Foreign Investment in Nepal

Nepal has increasingly opened its doors to foreign direct investment (“FDI”) in recent decades, offering opportunities across a wide range of industries. However, the Foreign Investment and Technology Transfer Act, 2019 (2075) (“FITTA”) and related regulations designate specific sectors as restricted or prohibited for foreign investors.

Sectors with Restrictions on Foreign Investment in Nepal

Below is an overview of the industries and business categories in which foreign investment is either fully prohibited or significantly limited under Nepal’s current legal framework.

Industries, except the large Industries exporting at least seventy five percent of their own products, in the sectors of animal husbandry, fisheries, bee-keeping, fruits, vegetables, oilseeds, pulses, dairy business and other industries or business related to primary products of agriculture.
Cottage and micro industries,
Personal service business (hair cutting, tailoring, driving etc.),
Industries manufacturing arms, ammunition, bullets and shell, gunpowder or explosives, and nuclear, biological and chemical (N.B.C.) weapons; industries producing atomic energy and radio-active materials,
Real estate business (excluding construction industries), retail business, internal courier service, local catering service, moneychanger, remittance service,
Travel agency, guide involved in tourism, trekking and mountaineering guide, rural tourism including home stay,
Business of mass communication media (newspaper, radio, television and online news) and motion picture of national language
Management, account, engineering, legal consultancy service and language training, music training, computer training, and
Consultancy services having foreign investment of more than fifty-one percent.
Ride Sharing having foreign investment of more than Seventy percent.

Obtaining Petrol Pump License in Nepal-2026

MOKSHA LEGAL GROUP NEPAL — Fri, 12 Jun 2026 16:26:08 +0000

Obtaining Petrol Pump License in Nepal | Petrol Pump Registration in Nepal

A. Background:

To make arrangements for the sale and distribution of petroleum products, including petrol, diesel, and kerosene in an orderly and transparent manner, and to ensure an environment in which the general consumers may access and use such products in an easy, simple, and uninterrupted manner, Nepal Oil Corporation Limited (the “NOC”) provides a dealership license to the private entities all over the Nepal. The NOC has classified dealership into Model Pump Dealership, General Dealership, Petrol Dealership, Packed Dealership and Kerosine Dealership. This article outlines the governing laws, legal requirements, and procedures to obtain the Model Pump Dealership in Nepal.

B. Legal Framework and Governing law in Nepal Regarding Petrol Pump Registration

The Governing laws regarding the Model Pump Dealership are as follows:

The Petroleum Act, 2040
The Petroleum Rules, 2041
The Petroleum Product Dealership Bylaws, 2075
The Nepal Oil Corporation Act, 2026
The Environment Protection Act, 2076

C. Model Pump Dealership:

A Model Petrol Pump (Namuna Petrol Pump) refers to a modern, high-standard fuel station equipped with advanced infrastructure, enhanced facilities, and comprehensive customer services that exceed the standards of a conventional petrol pump. To qualify as a Model Petrol Pump, the facility must satisfy specific criteria relating to land area, accessibility, location, and infrastructure, as outlined below:

S.N.	Category	Requirement/ Standard
1.	Land Area-Terai/Inner Madhesh	Minimum 1 Bigha (13 Ropani); Road frontage at least 40 meters
2.	Land Area – Hilly & Himalayan	Minimum 5 Ropani
3.	Access Road to site	Minimum 10 meters wide from highway/road to site
4.	Distance from Highway	Site must be within approximately 500 meters of a highway or major road
5.	Approach road and pump yard surfacing	Public road boundary to pump yard must be paved with RCC, stone-set cement, or interlocking tiles
6.	Compound wall	Minimum 3 feet, maximum 5 feet high on three sides of the site
7.	Canopy (Refueling area cover)	Minimum 12 m × 12 m canopy covering the refueling area
8.	Toilets – Male	Minimum 6 urinals + 2 toilets
9.	Toilets – Female	Minimum 2 toilets + 1 disability-friendly (accessible) toilet
10.	Drinking water	Clean drinking water supply available at the station
11.	Power supply (UPS)	Uninterrupted power supply using solar energy + battery backup
12.	Electrical wiring	Concealed (conduct/kanshil) wiring throughout the station
13.	Drainage system	Proper drainage system inside the compound
14.	Fire safety	Fire retardant system installed at the station
15.	Emergency shut-off	Emergency shut off system installed for sensitive/emergency situations
16.	Dispensing pumps	New dispensing pumps with full specifications; minimum 4 petrol nozzles and 4 diesel nozzles operational simultaneously
17.	Tank interconnection Rule	Interconnection between tanks storing the same petroleum product is NOT permitted
18.	Separate tanks per product	Each petroleum product must have separate storage tanks with separate dispensing pumps
19.	Underground storage tanks	Cylindrical steel tanks; minimum 12,000 L capacity each; steel sheet minimum 5mm thick; interior: Primer + Epoxy coating; exterior: Coal Tar Epoxy or similar bituminous coating
20.	Tank manhole	Minimum 22-inch manhole cover on each underground tank
21.	Double – walled tanks	Required in areas with high groundwater table; Double walled steel, fiber glass, or jacketed steel tanks to be used
22.	Tank fittings	Each tank must have: venting, fuel inlet, Outlet, Gauging hole, and sump for water/sludge removal
23.	Suction foot valve	Suction foot valve must be installed minimum 6 inches above the tank bottom
24.	Fuel suction foot	Fuel suction pipe must be installed at least 1 m away from the fuel inlet point
25.	Tank farm area	Tank farm area must be open (no buildings, floors or roof structures over it)
26.	Automated billing system	Automated/digital billing system required
27.	Card payment (card swap)	Card swap facility for electronic/card-based payments
28.	Digital price display	Digital display board showing retail prices of all petroleum products and goods/services
29.	Vending Machine	Vending machine and convenience store facility at the station
30.	Refreshment house/ cafe	Seated refreshment area (café/house) accommodating minimum 20 persons
31.	Parking Area	Minimum 500 sq. meters parking area for at least 20 vehicles (small and large)
32.	Service center	Car wash, tire inflation (air filter service) and basic vehicle repair/maintenance services
33.	Security	24/7 security guard arrangement at the station
34.	ATM Counter	ATM counter provision at the station
35.	Static charge/earthing safety	Bonding and earthing wire with fittings during tank truck unloading to prevent static charge ignition
36.	Safety information display	Safety- related information must be prominently displayed for all to see
37.	Hoarding board	20 ft ×4 ft board, blue lettering, NOC logo in red, as per schedule-10 format
38.	Sign board	Minimum 5×3 ft sign showing: authorization date, authorized dealer name in blue lettering with NOC emblem
39.	Layout display	Underground tank layout, pipe fittings layout and current product stock details publicly displayed at the station
40.	Layout Submission	Station layout must be made available to NOC or authorized government authority upon request
41.	Operating hours	Station must be open 24 hours a day, 7 days a week

D. Process of obtaining dealership for the Model Pump Dealership:

a. Submission of an Application: Interested applicant shall submit an application along with the following document:

A certified copy of the site plan of the proposed outlet clearly showing Chhar Killa, the blueprint of the map, description of the trace map, and the boundaries of land plot of the said retail outlet site duly certified by the concerned Survey Office.
If the site covers one or multiple plot numbers (Kitta Number), a certified Survey Office document showing the combined plots, total area, and clear length and breadth measurements.
Certified verification of the actual land dimensions (length and breadth) by a qualified technical authority/person.
If there is any discrepancy between the trace map area and the actual land area, a corrected certificate from the concerned office.
A recommendation letter from the concerned local government, clearly specifying Chhar Killa, plot number (“Kitta Number“), and area of the proposed outlet site.
A recommendation for the sale and distribution of petroleum products issued by the concerned local government.
A certified copy of the land ownership certificate (Lalpurja).
Where the land of the retail outlet does not belong to the entity, a written lease agreement between the landowner and the proposed applicant for a minimum period of ten (10) years.
Certified copy of the citizenship certificate of the Landowner.
A certified copy of the citizenship certificate of the directors and shareholders.
Application fee should be deposited NPR. 50,000.

b. Initial Examination of an Application by the NOC:

c. Preliminary Site Inspection by the NOC:

d. Letter of Intent (“LOI”) regarding appointment of dealership:The Applicant should submit additional document within the 90 days period of time after the getting the notice of site inspection by NOC with the following.

A recommendation letter from the road authority whether it is a Federal, Provincial, City, Municipal, or Irrigation Road where the petroleum pump will be located.
Certified Copy of the registration certificate of the entity.
A recommendation letter from the concerned Traffic Office or Police Office.
A recommendation letter from the Electricity Authority.
Kabuliyatnama
Self-declaration letters

Within 30 days of the submission of the above documents, the applicant is required to deposit a bank guarantee of NPR 10,00,000 in favor of NOC in the designated bank account.

e. Development of Infrastructure: Upon issuance of the Letter of Intent (“LOI”), the applicant is required to commence and complete the development of the retail outlet infrastructure in accordance with the prescribed standards and within the timelines specified below:

Stage	Requirement	Timeline / Condition
1.Initial Development Period	Complete the construction and development of all required infrastructure in compliance with the standards	Within 365 days from the date of issuance of the LOI.
2.Application for Extension	If the infrastructure cannot be completed within the initial period, the applicant must submit a written request for an extension.	The request must be filed at least 15 days before the expiry of the initial 365-day period.
3.First Extension	The regulatory authority may grant an extension after assessing the progress of the development works.	Up to 180 additional days, subject to deposit of an amount equivalent to 10% of the bank guarantee.
4.Final Extension	Where completion remains impracticable despite the first extension, a further extension may be considered upon demonstration of reasonable grounds.	Up to 180 additional days, subject to deposit of an amount equivalent to 50% of the bank guarantee.
5.Non-Completion	Failure to complete the required infrastructure within the permitted extension period will result in cancellation of the approval.	The LOI shall automatically stand cancelled.

e. Final inspection of Infrastructure:

After completing infrastructure, applicant must submit application with final approval letter issued by road authority and VAT registration certificate to the NOC.
Upon application submission, NOC forms 3-member inspection committee. Such committee inspects infrastructure against standards and requirements and submit the inspection report within 15 days of site visit.

f. Informing Applicant to receive the petroleum suppliers:

g. Licensing: After the completion of all these processes the applicant will get License of Model Pump dealership.

E. Renewal Process of Petrol Pump License in Nepal:

The license will be valid for only 3 years. The applicant shall submit the license renewal application at least one (1) month before to the expiry date of the license.

F. For seller Minimum Distance to establish Petrol Pump:

The regulations set minimum distance rules of 10km between petroleum retail outlets based on seller type, exempting government and kerosene sellers.
The proposed retail outlet shall be situated at a road distance of not less than two kilometers from the international boundary of Nepal.

How much does it cost to open a petrol pump in Nepal?

The total investment depends on the location, land ownership, infrastructure, storage capacity, and equipment. Establishing a petrol pump typically requires a substantial capital investment, including licensing, construction, safety systems, fuel storage tanks, and operational setup.

What is the minimum investment required to open a petrol pump in Nepal?

There is no single minimum investment prescribed by law. The required capital varies based on the size of the petrol station, land costs, compliance with safety standards, and the operational requirements set by the relevant authorities and fuel supplier.

What is the cost of setting up a fuel pump in Nepal?

The cost includes land acquisition or lease, construction of dispensing facilities, underground storage tanks, fuel dispensers, fire safety equipment, environmental compliance, and licensing fees. The final amount varies significantly depending on the project's scale and location.

How can someone become a petrol pump owner in Nepal?

To become a petrol pump owner, an applicant must secure suitable land, meet the technical and safety requirements, obtain the necessary government approvals and licenses, and enter into an agreement with an authorized petroleum supplier, subject to applicable laws and regulatory requirements.

What are the different types of petrol pumps?

Petrol pumps are commonly classified as:

Retail fuel stations for public vehicle refueling.
Highway fuel stations serving long-distance traffic.
Private or captive fuel stations for commercial fleets or industrial use.
Integrated service stations offering fuel along with vehicle maintenance and convenience services.

The Labour Act, 2017: A Complete Guide for Employers and Employees

MOKSHA LEGAL GROUP NEPAL — Tue, 09 Jun 2026 11:18:53 +0000

The Labour Act, 2017: A Complete Guide for Employers and Employees

A. Background:

Whether you are running a business in Nepal or working for one, the Labour Act, 2017 (“Labour Act”) directly affects your rights and responsibilities. This guide breaks down everything you need to know in plain, simple language.

B. Applicability and Non-applicability of the Labor Act:

The Labour Act is applicable to companies, private firms, partnership firms, cooperatives organizations or associations or other organization in operations, or established, incorporated, registered or formed under prevailing laws to undertake industry or business or provide service with or without profit motive.

However, following entities and authorities are not covered by the Labour Act: They are: Civil Service, Nepal Army, Nepal Police, Armed Police Force, Entities incorporated under other prevailing laws or situated in Special Economic Zones (SEZ) to the extent separate provisions are provided, Working Journalists, unless specifically provided in the contract.

C. Types of employment:

The Labour Act has recognizes following types of employment:

Regular employment: An employee who works at the Enterprise on a regular basis is regarded as a regular employee.
Work-based employment: The employee who works at the Enterprise for a specific work is regarded as a task- based employee.
Time-based employees: The employee who works at the Enterprise for a certain period of time for the completion of the work is regarded as time-based employee.
Casual workers: The employee who works at the Enterprise for the specified time period of 7 (seven) days or less, within a period of a month regarding the completion of the assigned service or work is regarded as casual employee.
Part-time workers: The employee who works for 35 (thirty-five) hours or less in a week is regarded as a part-time employee.

D. Probation, Interns, and Trainees:

Probation period

The enterprise may place an employee on a probation period of up to six months and may terminate the employment if the employee’s performance is found to be unsatisfactory during that period.

Interns

Any person may be allowed to work as an intern pursuant to the approved syllabus of an educational institution, and after concluding an agreement with that educational institution.

Trainees

A trainee may be appointed for a period of training not exceeding 1 year, unless otherwise prescribed by law. All trainees shall be entitled to social security benefits including provident fund and gratuity.

The enterprise is not obliged to appoint the trainee as a regular employee upon the completion of training. However, if such trainee is appointed, he/ she shall not be under probation.

E. Working Hours and Overtime:

Working hours: 8 hours per day, 48 hours per week
Overtime limit: 24 hours per week
Overtime pay: 1.5 times the regular remuneration
A 30-minute break is required after every 5 hours of work
Workers who work on public holidays or weekly days off are entitled to replacement (in-lieu) leave.

F. Remuneration, Increment and Festival Expenses:

The minimum wage is set by the Government of Nepal
Remuneration Increment: Any employee who has completed one year of service period shall be entitled to an annual increment in remuneration (grade) each year in an amount equal to at least half a day remuneration based on the monthly basic remuneration to which the labour is entitled.
Festival Expenses: A festival bonus equal to one month’s salary is paid once a year

G. Payment of Remuneration:

The remuneration shall be paid as follows to the following labour:

Type of Employee	Payment Timeline
Worked less than a month	Within 3 days of finishing
Casual worker	Upon completion of work
Regular employees	Payment periods should not exceed 1 month

H. Leave and Holidays:

The Labour Act provides employees with weekly holidays, public holidays, annual leave, sick leave, maternity and paternity leave, and mourning leave as follows:

Type of Leave	Entitlement
Weekly holiday	1 day per week.
Public holidays	13 days (men), 14 days (women).
Annual leave	1 day per 20 days worked.
Sick leave	Fully paid up to 12 days, eligible on a proportional basis for those employees who has not completed1 year of service.
Maternity leave	Up to 14 weeks; 60 days fully paid. Compulsory maternity leave from 2 weeks before the delivery up to at least 6 weeks after the delivery.
Paternity leave	Up to 15 days, fully paid
Mourning leave	13 days
Accumulation	Home leave – 90 days Sick leave – 45 days Excess accumulation – encased every year

Note: Leave is a privilege, not a right. Employer can approve, deny, or cancel approved leave. Taking leave without approval can be treated as misconduct.

I. Employee Benefits:

1. Provident Fund

The enterprise contributes 10% of basic salary; the employee also contributes 10% deposit the total amount for the purpose of the provident fund. Such provident fund shall be deposited into the Social Security Fund.

2. Gratuity

The enterprise shall deduct an amount equivalent to 8.33% percent of the basic remuneration of each labour each month and deposit it for the purpose of gratuity.

3. Medical insurance

The enterprise shall procure make an annual medical insurance of at least NPR 1,00,000 per year, split 50/50 between enterprise and employee.

4. Accident insurance

The enterprise shall procure accidental insurance of at least NPR 7,00,000, fully paid by the employer.

J. Disciplinary Action for Misconduct:

Based on the nature of misconduct done by the employee, the following disciplinary action can be taken:

Type of Punishment	Misconduct under the Labour Act
Reprimand/Warning	The Enterprise shall warn the employee if s/he commits the following misconduct: a) remain absent from the work without having a leave sanctioned; b) leave the workplace without obtaining permission of the management; c) appear late in work frequently without obtaining permission; d) disobey any order given in relation to the work by the employer or any employee superior in level to him or her; and e) commit any other misconduct under the prevailing law.
Deduction of 1 day’s remuneration	The Enterprise shall deduct remuneration of one day of the employee if s/he commits the following misconduct: a) refuse to receive any letter or notice given by the employer or sentencing authority; b) take part in an illegal strike or force others to do so or make delay or slow in work collectively; c) cause loss or damage to the Enterprise by decreasing the production or service recklessly or negligently; d) make attempt to take benefits by submitting false documents; e) not use the equipment provided by the employer if s/he is a employee responsible for using such equipment; and f) commit any other misconduct of similar nature under the prevailing law.
Withholding of annual grade or promotion for a year	The Enterprise shall withhold annual grade or promotion for a year, if s/he commits the following misconduct: a) take any property outside the Enterprise without the permission of the competent person and used it or allow it to be used by any unauthorized person; b) make attempt to make embezzlement in the Enterprise’s transaction; c) damage the employer’s property recklessly or negligently; d) stop the supply of food, water, telephone, electricity service or prevent movement within the workplace; e) intentionally misuse, or cause loss or damage to any goods kept or provisions made for the benefit, safety or health of the labours; and f) commit any other misconduct of similar nature under the prevailing law.
Termination upon misconduct	The Enterprise shall be entitled to dismiss the employee from their employment if the clarification submitted by the employee during the investigation of the following misconduct is found to be unsatisfactory and based on the evidence of the misconduct: a) engage in physical assault or causing physical harm to any person related to the Enterprise; b) engage in use of any form of weapon or causing vandalism in the Enterprise’s office premises; c) engage in receiving or granting bribery; d) commit theft against any person in the Enterprise; e) remain absent in the work for the continuous period of 30 (thirty) days or more without notice or Enterprise’s approval; f) been guilty of conduct tending to bring yourself or the Enterprise into disrepute; g) damage Enterprise’s property maliciously; h) embezzle the Enterprise’s finances; i) act in collaboration with a competitive employer in the similar nature of business of the Enterprise or carry on any competitive business on his or her own or provide any secret information of the Enterprise where s/he is employed to any competitive employer; j) engage in any activity with an intention to breach the Enterprise’s confidentiality regarding its data, information including but not limited to the information about the Ambassador and employees of the Enterprise or any other information which shall be known to be confidential pursuant to the employment agreement or any other agreement that restricts disclosure of such confidentiality; k) falsify documents for the appointment; l) consume or distribute narcotics on the Enterprise’s premises; m) consume alcoholic beverages on the Enterprise’s premises without permission; n) been declared guilty of criminal offences indicating moral turpitude by the competent courts of Nepal; o) make any public disparaging or misleading comment regarding the Enterprise, including online (for example on social networking sites); p) commit any act which the Enterprise considers to be gross misconduct under the prevailing laws; q) receive the written warning for more than 2 (two) times for any misconduct or breach of the employment agreement or the Enterprise’s policies; and r) commit any other offence under the prevailing laws. s) Sexual Harassment at Workplace

K. Procedure for Disciplinary Action:

Procedure of disciplinary action shall be taken as follows:

The employer must provide the employee with a written notice of the alleged misconduct and proposed punishment, allowing 7 days to submit a clarification.
Disciplinary action must be initiated within 2 months from the date the misconduct becomes known.
A decision must be made within 3 months from the commencement of the disciplinary proceedings.
Punishment may be imposed by the Chief Executive Officer or an authorized managerial-level employee as prescribed in the Employee Bylaws.

L. Termination of the Service

Generally, the service of the employee can be terminated on the following circumstances:

Termination	Grounds of Termination
Retirement	An employee may voluntarily retire on attaining the age of 58 (fifty eight) years.
Voluntary resignation	The employee may voluntarily resign from services by submitting a letter of resignation to the Enterprise.
Time bound employee	The employment is terminated upon expiry of the time period prescribed in the employment agreement.
Work based employee	The employment terminates upon completion of the work specified in the employment agreement.
Termination due to poor performance	Enterprise may terminate the employment of an employee if s/he is found underperforming in three consecutive performance evaluations.
Termination due to bad health	The Enterprise may terminate the employment of an employee upon the recommendation of a medical practitioner if any employee is physically or mentally disabled or injured and rendering him/her unable to work or requiring a long period for medical treatment effecting in the work of the Enterprise.
Sexual Harassment at workplace	The Enterprise may terminate the employment of an employee if the activity of the employee is found sexually abusive in accordance with law, which is inappropriate in the workplace or on work related to work.
Misconduct	The employment shall be terminated on the ground of misconduct as provided in above.

M. Notification requirements for the Termination:

The employer or the employee shall give notice in advance as follows or salary in lieu of notice prior to the termination of service except termination of service of an employee by Enterprise on the ground of misconducts.

Period of Employment	Notice Period
For up to 4 weeks	1 day
4 weeks to one year	7 days
Exceeding 1 year	30 days

N. Retrenchment:

As per the Labour Act, the employees can be retrenched by providing information to the Labour Office on the following ground:

Poor economic conditions of en Employers;
Increase in number of employees as a result of merger, causing some employees to be redundant;
Employers needs to be closed down partially or completely because of any other reason.

O. Procedure for retrenchment:

The procedure for retrenchment are as follows:

The employer must provide a 30 days’ prior notice specifying the reasons for retrenchment, possible date of retrenchment and the number of employees to be retrenched, to the authorized trade Union or Labour Relation Committee.
Employees can be retrenched after reaching a consensus with the Trade Union or Labour Relation Committee.
Where such trade union or Labour Relation Committee does not exist or where the consensus cannot be reached, the employees can be retrenched by providing information to the Labour Office.

Note: The provisions of the Act on retrenchment are not applicable to entities in SEZs or to entities partially or fully closed by the order of the Labour Court or the Government of Nepal. Also, the provisions on retrenchment are not applicable to entities with less than ten employees.

Labour Audit in Nepal (2026): Compliance Guide

MOKSHA LEGAL GROUP NEPAL — Tue, 12 May 2026 12:06:22 +0000

Labour Audit in Nepal | Labour Audit Process in Nepal: Labour Lawyer in Nepal

1. Background

The Department of Labour and Occupational Safety (“Department”) published a notice on 18 July 2025 making the submission of the Labour Audit (“Labour Audit”) mandatory for all eligible enterprises in Nepal. This article outlines the key matters relating to its preparation and submission of the Labour Audit.

2. Purpose of the Labour Audit

The Labour Audit is prepared to ensure effective implementation of existing labour laws and to maintain healthy industrial relations across enterprises. It safeguards the rights and interests of workers while contributing to overall production and productivity growth

Additionally, it aims to increase compliance with labour-related policies, reduce worker complaints, build employee loyalty, and lessen the burden of government monitoring and inspection. Ultimately, the audit holds enterprises accountable for implementing labour policies and legal provisions.

3. Governing Laws

The Labour Audit in Nepal is governed by following instruments:

a) Labor Act, 2017 (2074) (“Labor Act”)

b) Labor Rules, 2018 (2075) (“Labor Rules”)

c) Labor Audit Standard, 2018 (2075) (“Labor Audit Standard”)

4. Concerned Authority

The Department of Labour and Occupational Safety is the regulatory body responsible for overseeing the Labour Audit process in Nepal.

5. Enterprises Required to Submit the Labour Audit

All companies, private firms, partnership firms, cooperative organizations, and associations registered under prevailing laws for the purpose of carrying out business activities, whether profit-oriented or not.

However, the Audit is not required to be submitted by the Nepal Army, Nepal Police, Armed Police Force Nepal, National Investigation Department, and civil service.

6. Labour Auditor

An enterprise may conduct its Labour Audit through either an internal or external auditor.

a. Internal Auditor:

An internal auditor is a managerial level employee already working within the enterprise.

b. External Auditor:

Any person or organization outside the enterprises must be conducted by a person or organization with the following qualifications.

Labour Auditor: Individual

i.Must be a Nepalese citizen

ii. Must have completed at least a Bachelor’s degree.

iii. Must have a minimum of two years of managerial experience in any industrial or organizational establishment.

Labour Auditor: Entity

i. Registered pursuant to the existing laws;

ii. Entity whose objectives and Working Area includes the matters relating to Labor;

ii. The individual deployed by the Entity to conduct Labor Audit must meet the qualification and eligibility of Individual Labor Auditor (as mentioned above).

7. Responsibilities of the Labour Auditor

The Labor Audit Standard has set out the responsibilities of Labor Auditor. The Labor Auditor is responsible towards the followings:

a. Preparing the Labour Audit Report based on true and accurate facts of the enterprise and submitting it to the enterprise;

b. Completing the audit within the stipulated time without being influenced by any external factors or undue pressure; and

c. Maintaining confidentiality and not disclosing any information obtained during the audit to any third party.

8. Responsibilities of the Enterprise

Pursuant to the Labour Audit Standard, it is the primary responsibility of the enterprise to conduct the Labour Audit and submit the Audit Report to the concerned authority. Furthermore, the enterprise is required to fulfil the following responsibilities:

a. Provide true and accurate information and details relating to the activities of the enterprise to the Labour Auditor;

b. Provide remuneration and other benefits to the Labour Auditor,

c. Provide any other assistance as required while conducting Labor Audit; and

d. Provide one copy each of Labor Audit Report at concerned Department, Labor Relations Committee, Labor Inspector and the concerned regulating authority as mentioned below:

i. Banks and Financial Institutions-Nepal Rastra Bank (“NRB”)

ii. Insurance Companies-Nepal Insurance Authority

iii. Non-Government Organizations-Concerned District Administration Office

iv. Other Enterprises- Concerned approving or regulating authority

9. Submission Deadline

Every enterprise must complete and submit its Labour Audit annually by the end of Poush, which falls around mid-January each year.

10. Penalty for Non-Compliance

Under Rule 56 of the Labour Rules and Section 163(2)(b) of the Labour Act, the Department has the authority to impose a fine of up to NPR 20,000 on the individual who provided the false information, as well as on the management of the enterprise responsible for conducting the audit.

MOKSHA LEGAL GROUP

Registering of Foreign Patent in Nepal

Registering of Foreign Patent in Nepal

1. Background

2. Process of Registration of Patent:

3. Term and Renewal

4. The Documents required for the registration of the Patent:

5. Government and Legal Service Fee:

Read More:

Online Harassment and Cyberbullying Law in Nepal

Online Harassment and Cyberbullying Law in Nepal | Cybercrime Laws in Nepal

Introduction to Online Harassment and Cyberbullying Law in Nepal

What is Online Harassment?

What is Cyberbullying?

Online Harassment & Bullying in Nepal

Social Media Harassment

Fake Profile Creation

Identity Theft

Online Threats

Revenge Porn

Cyberstalking

Laws Governing Cyberbullying in Nepal

1. Electronic Transactions Act, 2063 (ETA)

2. National Penal Code

3. Privacy Laws

Cyberbullying Laws in Nepal: Punishment and How to Report

Punishment for Cyber Crime in Nepal

Online Defamation

Identity Theft

Cyber Blackmail

Revenge Pornography

Hacking and Data Theft

Cyber Fraud

Online Harassment & Defamation Law in Nepal

Difference Between Criticism and Defamation

Protected Expression

Potentially Illegal Conduct

How to Report Online Harassment in Nepal

Step 1: Preserve Digital Evidence

Step 2: Report to the Platform

Step 3: File a Police Complaint

Step 4: Consult a Cyber Crime Lawyer

Evidence Required in Cyber Harassment Cases

Victims’ Legal Rights

Final Thoughts

Is cyberbullying illegal in Nepal?

Can I file a complaint for Facebook harassment?

What should I do if someone creates a fake Facebook account in my name?

Is online defamation punishable in Nepal?

Can WhatsApp threats be used as evidence?

What evidence should I collect?

Can I claim compensation?

How long does a cybercrime investigation take?

Can anonymous accounts be traced?

INGO Registration in Nepal

INGO Registration Process in Nepal | SWC Approval Guide

Introduction

What is an INGO?

Difference Between an NGO and an INGO

Governing Laws for INGO Registration Process in Nepal

1. Social Welfare Act, 1992

2. Social Welfare Rules, 1993

3. Association Registration Act, 1977

4. National Integrity Policy

5. Foreign Aid Mobilisation Policy

6. Income Tax Act, 2002

7. Labour Act, 2017

8. Immigration Act

Authority Responsible for INGO Registration

Can an INGO Register Directly in Nepal?

Eligibility Criteria

Documents Required for INGO Registration in Nepal

Step-by-Step INGO Registration Process in Nepal

Step 1: Develop a Project Proposal

Step 2: Identify Government Counterparts

Step 3: Submit Application to Social Welfare Council

Step 4: Government Review

Step 5: Due Diligence

Step 6: General Agreement

Step 7: Project Agreement