PAN Registration & Business Registration in Nepal (2082)
How to get a PAN number for a job or business, and how to register a firm — the Inland Revenue Department process, documents, and VAT basics.
जागिर वा व्यवसायका लागि PAN दर्ता र फर्म दर्ता गर्ने प्रक्रिया — आन्तरिक राजस्व विभाग, कागजात र VAT।
A PAN (Permanent Account Number) is issued by the Inland Revenue Department (IRD / आन्तरिक राजस्व विभाग) at ird.gov.np. Salaried employees need a personal PAN; anyone running a business needs a business PAN and, in most cases, firm registration.
Quick idea: Personal PAN = for salary/employment. Business PAN + firm registration = for running a shop, company or service. VAT registration applies once your turnover crosses the threshold or for certain businesses.
Personal PAN (for employment)
- Apply online at the IRD taxpayer portal (ird.gov.np) and fill the PAN registration form.
- Upload documents — citizenship certificate and a passport-size photo.
- Submit and visit your local IRD / tax office for verification if required.
- Receive your PAN card with your unique number.
Business / Firm Registration
The registration body depends on the business type:
| Business type | Register at |
|---|---|
| Sole proprietorship (small firm) | Local ward / municipality or Dept. of Cottage & Small Industries |
| Private limited company | Office of the Company Registrar (OCR) |
| Partnership firm | Relevant registrar office |
- Choose and reserve a business name.
- Register the firm/company at the appropriate office (OCR for companies).
- Get a business PAN from the IRD linked to the firm.
- Register for VAT if required for your business or once turnover crosses the threshold.
- Keep records and file tax returns on time to stay compliant.
✅ Filing your annual tax return and renewing on time avoids penalties. Even a small business should keep basic income and expense records.
Documents You Usually Need
- Citizenship certificate (owner/proprietor).
- Passport-size photos.
- Business name and address details.
- Company documents (MoA/AoA) for private limited companies.
- Rent agreement or property proof for the business address, where required.
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