PAN Card Registration in Nepal Updated Process 2082
For both people and companies, obtaining a Permanent Account Number (PAN) card in Nepal is essential. The Inland Revenue Department (IRD) of Nepal issues PANs, which are unique tax identification numbers needed for filing taxes, opening bank accounts, conducting financial transactions, and other official duties. In actuality, registering for a PAN is required for all residents and even non-residents with taxable income or a business in Nepal.
In this comprehensive guide, we explain the processes for online and offline PAN card registration in Nepal. We differentiate between personal PAN vs. business PAN registration requirements, and provide step-by-step instructions for Nepali citizens as well as Non-Resident Nepalis (NRNs).
What is a PAN Card and Why Is It Important?
In Nepal, individuals obtain a PAN card by the government. It is made up of a distinct alphanumeric code that is associated with a person or thing. All of your tax-related data is tracked and identified using your PAN card. Opening bank accounts, receiving employee wages, registering real estate, filing income tax returns, and carrying out high-value transactions all require a PAN card, which makes it crucial to have one. By accurately recording taxable actions, it also helps you avoid penalties and guarantees that you abide by Nepal’s tax regulations.
Personal PAN Vs Business PAN
Personal PAN is the PAN registration for persons, which includes qualifying foreigners or NRNs who must pay taxes or make financial transactions, as well as Nepali nationals. You should get a personal PAN card in your own name if you are employed in Nepal or must participate in the tax system.
For business entities functioning in Nepal, such as partnerships, sole proprietorships, or registered companies, the Business PAN is the PAN registration. Every corporation that conducts business or any other type of taxable activity must get a PAN for the business. For reasons such as paying corporate income tax, VAT (if applicable), and issuing invoices, this business PAN connects the organization to the tax system.
Online PAN Card Registration Process in Nepal
Nepal’s IRD has made it possible to apply for a PAN card online, which is convenient for applicants including those who are abroad. Follow these steps to register for a online PAN card in Nepal:
- Go to the Official IRD Portal: Open the Inland Revenue Department of Nepal’s official website. Go to the Taxpayer Portal or the online services area on the IRD webpage. There is a link or menu choice for PAN registration on the IRD website (ird.gov.np). To get started, select the PAN Registration or Apply for PAN option.
- Select the PAN Registration Form: Once on the PAN registration page, you will typically need to choose the type of application. Select Personal PAN for an individual or Business PAN for a company/organization.
- Fill Out the Application Form: Complete the online PAN application form with accurate information. For individuals, you will enter personal details such as your full name, date of birth, address, citizenship details, and contact information.
- Upload Required Documents: The online form will ask you to upload scanned copies of necessary documents for verification. The required documents vary by applicant type:
- For Nepali Individuals (Citizens): Upload a clear scanned copy of your Nepali citizenship certificate. Also attach a recent passport-sized photograph (as per specifications) and a proof of your current address
- For NRN Individuals (Non-Resident Nepalis) or Foreigners: Upload a copy of your passport (personal details page) as proof of identity. NRNs should also upload any additional document the system asks for – this may include a valid Nepali visa or NRN ID card/certificate if you have one, to verify your non-resident Nepali status.
- For Business Entities: Upload a copy of the business registration certificate (for example, the Company Registration certificate for companies or registration from the local government for sole proprietorships/partnerships).
5. Review and Submit the Application: After filling in all details and uploading the documents, review the entire application on the preview page.
6. Verification and Processing by IRD: After submission, the IRD will process your application.
7. PAN Card Issuance and Collection: Once your application is approved, the IRD will issue your PAN.
Offline PAN Card Registration Process in Nepal
While the online process is convenient, PAN registration can also be done offline by visiting the tax office. This might be preferable for those who are not comfortable online or need personal assistance.
Here are the steps for offline PAN card registration in Nepal:
- Obtain the PAN Application Form:
Visit the nearest Inland Revenue Office or IRD service center in your area. There are Inland Revenue Offices in major cities and regions of Nepal that handle PAN applications.
2. Fill in the Application Form Accurately:
Complete the paper form with the required details. For individuals, you will fill in personal information including name, date of birth, parents’ names, address, occupation, etc.
3. Attach Required Document Copies and Photos:
Prepare photocopies of all required documents to submit along with the form.
4. Submit the Application at the IRD Office:
Take the completed form along with the attached documents back to the submission counter at the IRD or tax office.
5. Verification and Approval:
The IRD office will process your application by verifying the details and documents.
6. Collect Your PAN Card:
Once the application is approved and your PAN card is ready, you will need to collect it in person from the tax office.
Documents Required for PAN Registration in Nepal
One of the key aspects of a successful PAN application is providing the correct documentation. Missing or incorrect documents are a common reason for delays or rejections. Below we list the documents needed for different types of applicants make sure to prepare these before you apply online or offline:
- For Nepali Individual Applicants (Personal PAN):
- Nepalese Citizenship Certificate.
- Passport-sized Photographs.
- Address Proof Document showing your residence address in Nepal, such as a utility bill, landownership certificate, lease agreement, or bank statement in your name.
- (Optional) Employment or Academic Certificate not usually required for PAN, but if you are a student or unemployed, some offices might ask for a simple description of why you need PAN (e.g., “for future employment” or such).
- For Non-Resident Nepali (NRN) or Foreign Individual Applicants:
- Passport Copy: A copy of your passport’s identification page is required as your primary ID
- Valid Visa or NRN ID: If you are a foreign national residing in Nepal or an NRN, attach a copy of your valid visa (tourist, work, resident visa, etc.)
- Local Address Proof: If you have a residence in Nepal or local contact address, provide a proof document (similar to utility bill or rental agreement).
- Photographs: 2 passport-size photos (for offline applications) or a digital photo (for online).
- Additional Documents: In certain cases, foreigners engaging in business may need to provide a letter of recommendation or approval from a relevant authority. For example, a letter from the Department of Industry if you are an investor, or a document from the local Ward office verifying your temporary residence.
- For Business/Entity Applicants (Business PAN):
- Business Registration Certificate: A copy of the official registration certificate of the business is mandatory. For companies, this is the Certificate of Incorporation from the Office of the Company Registrar. For partnership firms or sole proprietorships, this could be the registration document from the local government or ward office.
- Company PAN of Owners (if applicable): In some cases, the PAN application form may ask for the personal PAN or ID of the company’s directors, partners, or proprietor. Make sure those individuals have their personal PAN ready or at least their citizenship details.
- Business License: If your business requires a special license (e.g., a trading license, industry license, or municipal business license), include a copy of this as evidence that your business is permitted to operate.
- Address Proof of Business: A utility bill, lease agreement, or property ownership document for the business premises can serve to verify the business address.
- Letter of Authority: A signed letter on the business’s letterhead authorizing a specific person (could be an employee or consultant) to submit the PAN application on behalf of the business. This should be signed by the owner, CEO, or an authorized director of the company, and should be carried by the person submitting (for offline) or uploaded (for online, if required).
- Bank Account Proof: Some offices ask for proof of a business bank account in the company’s name, such as a copy of a cheque or a bank statement.
- Tax Clearance (if applicable): If the business has been operating and was supposed to have a PAN earlier (for example, it existed before and is now applying), you might need to show that it hasn’t engaged in taxable transactions yet. Usually, new businesses won’t have this, so it’s not required unless specifically asked.
Make sure all copies of documents are clear. If submitting offline, photocopies should be duly signed and attested. If submitting online, scanned files should be in the correct format and within size limits. Providing all required documents as per your category (citizen, NRN, or business) will smooth out the registration process significantly.