nepal-corporate-tax
ALWAYS read this skill before touching any Nepal corporate income tax work. Use whenever asked about Nepal company tax for a resident entity. Trigger on phrases like "Nepal corporate tax", "Nepal CIT", "company tax Nepal", "25% corporate Nepal", "30% bank tax Nepal", "special industry rebate Nepal", "Section 11 Nepal", "Income Tax Act 2058 company", or "FY 2082/83 company". Covers the Income Tax Act 2058 (2002) as amended by the Finance Act 2082: the 25% normal rate, the 30% sector rate (banks/insurance/telecom/liquor-tobacco/etc.), and the effective 20% for special industries. Out of scope — personal income tax (separate skill), TDS (separate skill), payroll/SSF, VAT, and sector special computational regimes.
- License
- AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)
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