Finance Act 2079/80 (2022/23) has introduced Digital Service Tax on Digital Services provided by Non Resident Person to the Resident Consumers. Digital Service Tax shall be levied at the rate of 2% of the transaction value (excluding indirect tax levied in Nepal) of digital services provided by Non Resident Person to Resident consumers, in case the annual transaction of digital service crosses 2 millions.
For the Highlights of the Digital Service Tax, Please download the Report compiled by NBSM.
Download