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PAN (Permanent Account Number) registration for individuals and businesses

स्थायी लेखा नम्बर (प्यान) दर्ता

Responsible office

Inland Revenue Office or Taxpayer Service Office

आन्तरिक राजस्व कार्यालय / करदाता सेवा कार्यालय

Official website
Who can applyAny individual who earns assessable income or receives payments with tax deducted, and every firm or company that starts business.
Typical timeNot published — confirm at the office.
Taxes / chargesNot stated

01 · Before you apply

Essential information

Legal basis

Income Tax Act 2058 (आयकर ऐन, २०५८) and Income Tax Rules 2059

Fee information as of

Not published

Source updated

not shown

Data confidence

medium

02 · Prepare

Documents you need

Bring original documents together with readable photocopies. Names, dates and record details should match across every document.

  • Identity proof: photocopy of citizenship certificate or passport (नागरिकता वा राहदानीको प्रतिलिपि)
  • Photograph (number and size not published; confirm)
  • Self-employed people and businesses: copy of the firm or company registration certificate, or a professional certificate
  • Business run from your own house: proof of ownership; rented premises: copy of the rental agreement (घर बहाल सम्झौता)

03 · At the office

Step-by-step process

  1. 1

    Go to the Inland Revenue Office or Taxpayer Service Office for your home, workplace or (for a sole proprietorship) the firm's main business address

  2. 2

    Fill in the PAN application form; ask whether you must pre-register on the IRD taxpayer portal first

  3. 3

    Attach your identity, photo, business registration and premises documents

  4. 4

    The officer checks the documents and records your details

  5. 5

    Receive your PAN and certificate

04 · Cost

Fees and charges

PAN registration fee

Not published — confirm at the office

06 · Read carefully

Important notes

  • Register at the office linked to where you live, work, or have your firm's main business address.
  • IRD contact: [email protected], 01-5970081.

07 · Where to go

Office information

Address

Inland Revenue Department, Lazimpat, Kathmandu

Office hours

Mon–Fri 09:00–17:00 (summer, Magh 16–Kartik 15); 09:00–16:00 (winter, Kartik 16–Magh 15); closed public holidays

08 · Verification

Official sources