अन्त:शुल्क कार्यक्षेत्र

Functional Jurisdiction of Excise Administration

Government of Nepal designated the Excise Duty Officer for the purposes of Excise Act, 2002 (2058 BS) to the Deputy Director General, Director or other Officers of Inland Revenue Department, Chief Tax Administrator of Large Taxpayer Office and Medium Level Taxpayer Office, Chief Tax Officer of Inland Revenue Offices, Tax officers of Taxpayer Service Offices and Chief Treasury Controller or Treasury Controller for those districts where the aforementioned officers does not existed.

Government of Nepal appointed the functional jurisdiction as excise duty officers for the purpose of section 6 of Excise Act 2002 as below;  

 (I) Inland Revenue Offices

S.N.

Name and District of Offices

Functional Jurisdiction

1

Large Taxpayer Office, Lalitpur

Territory of Nepal according to specified annual turnover ceiling declared by Nepal Government, Ministry of Finance. 

2

Medium Level Taxpayer Office, Kathmandu

Territory of Nepal according to specified annual turnover ceiling declared by Nepal Government, Ministry of Finance. 

3

Inland Revenue Office Bhadrapur, Jhapa

Taplejung, Panchthar, Ilam Districts,

Mechinagar Municipality, Kankai Municipality, Bhadrapur Municipality, Arjundhara Municipality, Birtamod Municipality, Barahadashi Rural Municipality, Jhapa Rural Municipality, Budhashanti Rural Municipality, Haldhibari Rural Municipality, Kechanakalan Rural Municipality.

4

Inland Revenue Office Damak, Jhapa

Damak Municipality of Jhapa District, Shivasattachi Municipality, Gauradaha Municipality, Kamal Rural Municipality and Gaurigunj Rural Municipality.

5

Inland Revenue Office Biratnagar, Morang

Morang District

6

Inland Revenue Office Dharan, Sunsari

Dhankuta, Bhojpur, Sankhubhasabha, Terahathum District,

Dharan Sub Metropolitan and Ward no: 1-7 of Baraha Municipality of Sunsari District

7

Inland Revenue Office Lahan, Siraha

Saptari, Siraha, Udayapur, Khotang and Solukhumbu District

8

Inland Revenue Office Janakpur, Dhanusa

Sindhuli, Sarlahi, Dhanusa, and Mahottari District

9

Inland Revenue Office Simara, Bara

Rautahat and Bara District

10

Inland Revenue Office Birgunj, Parsa

Parsa District

11

Inland Revenue Office Dhulikhel, Kavrepalchowk

Kavrepalchowk, Ramechap, Dolakha and Sindhupalchowk District

12

Inland Revenue Office Bhaktpur, Bhaktpur

Bhaktpur District

13

Inland Revenue Office Lalitpur 1, Lalitpur

Ward No: 1 to 5, 10, 11, 13, 18 to 22 and 25 of Lalitpur Metropolitan of Lalitpur District.

14

Inland Revenue Office Lalitpur 2, Lalitpur

Ward No: 6 to 9, 12,14 to 17,23,24, 26 to 29 of Lalitpur Metropolitan of Lalitpur District, Godabari Municipality, Mahalaxmi Municipality, Kyonjyosom Rural Municipality, Bagmati Rural Municipality and Mahankal Rural Municipality of Lalitpur District.

15

Inland Revenue Office Hetauda, Makawanpur

Makawanpur District

16

Inland Revenue Office Bharatpur, Chitwan

Chitwan District

17

Inland Revenue Office Damauli, Tanahun

Tanahun, Gorkaha, Lamjung and Manang District

18

Inland Revenue Office Baglung, Baglung

Baglung, Parbat, Myagdi and Mustang District

19

Inland Revenue Office Pokhara, Kaski

Syangja and Kaski District

20

Inland Revenue Office Bhairahawa, Rupandehi

Siddharthanagar Municipality, Ward No: 5 to 17 of Tilottama Municipality, Ward No: 1 to 4, 11 and 12 of Devdaha Municipality, Lumbini Sanskrit Municipality, Daidahawa Rural Municipality, Kanchan Rural Municipality, Kotahimai Rural Municipality, Marchawari Rural Municipality, Mayadevi Rural Municipality, Om Satiya Rural Municipality, Rohini Rural Municipality, Samarimai Rural Municipality, Siyari Rural Municipality, Suddhodhan Rural Municipality of Rupandehi District

Ramgram Municipality, Susta Rural Municipality, Palhinandan Rural Municipality, Pratpur Rural Municipality, Sarawal Rural Municipality of Nawalparasi District.

21

Inland Revenue Office Butwal, Rupandehi

Palpa and Gulmi District,

Butwal Sub Metropolitan, Ward No: 5 to 10 of Devdaha Municipality, Sainamaina Municipality, Ward No: 1 to 4 of Tilottama Municipality, Kanchan Rural Municipality, Suddhodhan Municipality,

Sunawal Municipality and Bardhaghat Municipality of Nawalparasi District.

22

Inland Revenue Office Krishnanagar, Kapilvastu

Kapilvastu and Aarghakanchi District

23

Inland Revenue Office Dang, Dang

Dang, Rolpa, Rukum(Eastern Part), Rukum Paschim, Salyan and Pyuthan District

24

Inland Revenue Office Nepalganj, Banke

Banke and Bardiya District

25

Inland Revenue Office Surkhet, Surkhet

Surkhet, Dailekh, Jajarkot, Dolpa and Humla District

26

Inland Revenue Office Dhangadi, Kailali

Kailali District

27

Inland Revenue Office Mahendranagar, Kanchanpur

Kanchanpur District

28

Inland Revenue Office Nayasadak, Kathmandu

Ward No: 19,22,23 and 24 of Kathmandu Metropolitan of Kathmandu District

29

Inland Revenue Office Putalisadak, Kathmandu

Ward No: 1, 28 and 29 of Kathmandu Metropolitan of Kathmandu District.

30

Inland Revenue Office Tripureshwor, Kathmandu

Ward No: 11, 12,20 and 21 of Kathmandu Metropolitan of Kathmandu District.

31

Inland Revenue Office Maharajgunj, Kathmandu

Ward No: 3 and 26 of Kathmandu Metropolitan, Ward No: 1 to 7 of Tokha Municipality, Ward No: 1 to 7 of Budhanilakhanta Municipality of Kathmandu District

32

Inland Revenue Office Balaju, Kathmandu

Ward No: 16 of Kathmandu Metropolitan, Tarakeshwor, Ward No: 8 to 11 of Tokha Municipality,

Rasuwa District

33

Inland Revenue Office Tangal, Kathmandu

Ward No: 2, 4 and 5 of Kathmandu Metropolitan of Kathmandu District

34

Inland Revenue Office Thamel, Kathmandu

Ward No: 17, 18, 25 and 27 of Kathmandu Metropolitan of Kathmandu District

35

Inland Revenue Office Chabahil, Kathmandu

Ward No: 7 of Kathmandu Metropolitan, Ward No: 8 to 13 of Budhanilakhanta Municipality of Kathmandu District

36

Inland Revenue Office Battishputali, Kathmandu

Ward No: 8, 9 and 30 of Kathmandu Metropolitan of Kathmandu District

37

Inland Revenue Office Baneswor, Kathmandu

Ward No: 10 and 31 of Kathmandu Metropolitan of Kathmandu District

38

Inland Revenue Office Koteshwor, Kathmandu

Ward No: 32 of Kathmandu Metropolitan, Ward No: 7 and 9 Kageshwori Manohara Municipality of Kathmandu District

39

Inland Revenue Office Kalimati, Kathmandu

Ward No: 13 and 14 of Kathmandu Metropolitan, Dakshinkali Municipality and Kirtipur Municapility of Kathmandu District

40

Inland Revenue Office kalanki, Kathmandu

Ward No: 15 of Kathmandu Metropolitan, Chandragiri Municipality,

Dhading and Nuwakot District

41

Inland Revenue Office Itahari, Sunsari

Itahari Sub Metropolitan, Ward No: 8 to 11 of Baraha Municipality, Inaruwa Municipality, Dubahi Municipality, Ramdhuni Municipality, Debanjung Rural Municipality, Koshi Rural Municipality, Gadhi Rural Municipality, Barju Rural Municipality, Bhokraha Rural Municipality and Harinagara Rural Municipality of Sunsari District.

42

Inland Revenue Office Kawasoti, Nawalparasi (East of Bardhaghat Susta) 

Nawalparasi (East of Bardhaghat Susta) District.

43

Inland Revenue Office Jumla, Jumla

Jumla, Mugu and Kalikot District

44

Inland Revenue Office Dadeldhura, Dadeldhura

Darchula, Baitadi, Doti, Acham, Bhajhang, Bajura and Dadeldhura District.

45

Inland Revenue Office Jorpati, Kathmandu

Ward No: 6 of Kathmandu Metropolitan, Gokarneshwor  Municipality, Shankarapur Municipality, Ward No: 1 to 6 of Kageshwori Manahara Municipality of Kathmandu District

 

(II) Taxpayer Service Offices

S.N.

Name of Offices

Functional Jurisdiction

Relating Inland Revenue Office

1

Taxpayer Service Office Ilam, Ilam

Ilam District

Inland Revenue Office Bhadrapur

2

Taxpayer Service Office Phidim, Panchthar

Taplejung and Panchthar District

Inland Revenue Office Bhadrapur

3

Taxpayer Service Office Khandbari, Sankhuvasabha

Sankhuvasabha District

Inland Revenue Office Dharan

4

Taxpayer Service Office Dhankuta, Dhankuta

Terhathum and Dhankuta District

Inland Revenue Office Dharan

5

Taxpayer Service Office Udayapur, Udayapur

Udayapur District

Inland Revenue Office Lahan

6

Taxpayer Service Office Lukla, Solukhumbu

Khumbupasanglyamu Rural Municipality of Solukhumbu District

Inland Revenue Office Lahan

7

Taxpayer Service Office Rajbiraj, Saptari

Saptari District

Inland Revenue Office Lahan

8

Taxpayer Service Office Palpa, Palpa

Palpa District

Inland Revenue Office Butwal

9

Taxpayer Service Office Lamki, Kailali

Tikapur Rural Municipality, Bhajani Rural Municipality, Janaki Rural Municipality, Joshipur Bardagoria Rural Municipality, Mohanyal Rural Municipality, Ghodaghodi Municipality and Lamkichuwa Municipality of Kailali District.

Inland Revenue Office Dhangadi

10

Taxpayer Service Office Galchi, Dhading

Dhading and Nuwakot District

Inland Revenue Office Kalanki

11

Taxpayer Service Office Diktel, Khotang

Khotang District

Inland Revenue Office Lahan

12

Taxpayer Service Office Bhojpur, Bhojpur

Bhojpur District

Inland Revenue Office Dharan

13

Taxpayer Service Office Biratchowk, Morang

Belbari Municipality, Sundar Haraicha Municipality and Kerabari of Morang District

Inland Revenue Office Biratnagar

14

Taxpayer Service Office Pathari,  Morang

Letang Municipality, Pathari Sanischare Municipality, Urlabari Municipality, Kanepokhari Rural Municipality and Miklajung Rural Municipality of Morang

Inland Revenue Office Biratnagar

15

Taxpayer Service Office Okhaldhunga, Okhaldhunga

Okhaldhunga District,

Solu Dudhkunda Municipality, Dudhkoshi Rural Municipality, Dudhkausika Rural Municipality, Necha Salyan Rural Municipality, Mahakulung Rural Municipality, Likhupike Rural Municipality and Sotang Rural Municipality of Solukhumbu District

Inland Revenue Office Lahan

16

Taxpayer Service Office Bardibash, Mahotari

Bardibas Municipality, Gausala Municipality of Mahotari District,

Mithila Municipality of Dhanusa District

Inland Revenue Office Janakpur

17

Taxpayer Service Office Sindhuli , Sindhuli

Sindhuli District

Inland Revenue Office Janakpur

18

Taxpayer Service Office Jaleshwor, Mahottari

Jaleshwor Municipality, Loharpatti Municipality, Ramgopalpur Municipality, Manrasisawa Municipality, Matihani Municipality, Bhagaha Municipality, Balawa Municipality, Aurahi Municipality, Ekdara Rural Municipality, Sonaha Rural Municipality, Samsi Rural Municipality, Mahottari Rural Municipality and Pipara Rural Municipality of mahottari District

Inland Revenue Office Janakpur

19

Taxpayer Service Office Malangawa, Sarlahi

Malangaba Municipality, Haripurba Municipality, Balara Municipality, Gaudeta Municipality, Chakraghatta Rural Municipality, Dhankaul Rural Municipality, Bharmapuri Rural Municipality, Kaudeni Rural Municipality, Parsa Rural Municipality, Basbaria Rural Municipality, Kabilasi Municipality and Chandranagar Rural Municipality of Sarlahi District.

Inland Revenue Office Janakpur

20

Taxpayer Service Office Lalbandi, Sarlahi

Bagmati Municipality, Hariban Municipality, Lalbandi Municipality, Ishworpur Municipality, Haripur Municipality and Barahathwa Municipality of Sarlahi District.

Inland Revenue Office Janakpur

21

Taxpayer Service Office Chandrapur, Rautahat

Chandrapur Municipality, Brindaban Municipality, Kataharia Municipality, Phatuwa Bijayapur Municipality, Garuda Municipality, Gadimai Municipality and Gujara Municipality of Rautahat District.

Inland Revenue Office Simara

22

Taxpayer Service Office Gaur, Rautahat

Gaur Municipality, Bodhimai Municipality, Debahi Gonahi Municipality, Madhav Narayan Municipality, Maulapur Municipality, Ishwornath Municipality, Paroha Municipality, Rajapur Municipality, Rajadevi Municipality, Durga Bhagawati Rural Municipality, Yemunamai Rural Municipality of Rautahat District

Inland Revenue Office Simara

23

Taxpayer Service Office Kalaiya, Bara

Pachrauta Municipality, Simranghad Municipality, Suvarna Rural Municipality, Devtaal Rural Municipality, Aadarsha Kotwal Rural Municipality, Bishrampur Rural Municipality, Feta Rural Municipality, Kalaiya Sub Metropolitan, Mahagadhimai Municipality, Karaimai Rural Municipality, Baragadhi Rural Municipality and Prashauni Rural Municipality of Bara District

Inland Revenue Office Simara

24

Taxpayer Service Office Manthali, Ramechap

Ramechap District

Inland Revenue Office Dhulikhel

25

Taxpayer Service Office Charikot, Dolakha

Dolakha District

Inland Revenue Office Dhulikhel

26

Taxpayer Service Office Khairahani, Chitwan

Kalika Municipality, Khairahani Municipality, Ratnanagar Municipality and Rapti Municipality of Chitwan District

Inland Revenue Office Bharatpur

27

Taxpayer Service Office Gorkha, Gorkha

Gorkha District

Inland Revenue Office Damauli

28

Taxpayer Service Office Beshisahar, Lamjung

Manang and Lamjung District

Inland Revenue Office Damauli

29

Taxpayer Service Office Parasi, Nawalparasi (West of Bardhaghat  Susta)

Nawalparasi (West of Bardhaghat  Susta) District

Inland Revenue Office Bhairahawa

30

Taxpayer Service Office Putalibazar, Syangja

Syangja District

Inland Revenue Office Pokhara

31

Taxpayer Service Office Kushma, Parbat

Parbat District

Inland Revenue Office Baglung

32

Taxpayer Service Office Tamghas, Gulmi

Gulmi District

Inland Revenue Office Burwal

33

Taxpayer Service Office Sandhikharka , Arghakanchi

Arghakanchi District

Inland Revenue Office Krishna Nagar

34

Taxpayer Service Office Taulihawa, Kapilvastu

Kapilvastu Municipality, Buddhabhumi Municipality, Baadganga Municipality, Mayadevi Rural Municipality, Yeshodhara Rural Municipality and Suddhodhan Rural Municipality of Kapilvastu District

Inland Revenue Office Krishna Nagar

35

Taxpayer Service Office Chakchake Pyuthan, Pyuthan

Pyuthan and Rolpa District

Inland Revenue Office Dang

36

Taxpayer Service Office Srinagar Salyan, Salyan

Salyan, Rukum (East) and Rukum (west) District

Inland Revenue Office Dang

37

Taxpayer Service Office Gulariya, Bardiya

Bardiya District

Inland Revenue Office Nepalgunj

38

Taxpayer Service Office Saphebagar Achham, Acham

Acham and Bajura District

Inland Revenue Office Dadeldhura

39

Taxpayer Service Office Dipayel, Doti

Doti District

Inland Revenue Office Dadeldhura

The job description of Taxpayer Service Offices described by Organization and Management Survey, 2019 (2076 BS) of Inland Revenue Department and subordinate offices is prescribed as below;

  • Issuance and renew of Excise License,
  • Management of production, sales and distribution of excisable goods and services through Excise Automation System,
  • Collecting the excise return,
  • Collection of Excise Revenue,
  • Dues collection, dues adjustment, monitoring, legal action in order to collection of dues etc.
  • Reduction of number of taxpayer having dues,

S. N.

District Treasury Controller offices

District

1

District Treasury Controller office Taplejung

Taplejung

2

District Treasury Controller officeTerathum

Terathum

3

District Treasury Controller office Solukhumbu

Solukhumbu

4

District Treasury Controller office Sindhupalchowk

Sindhupalchowk

5

District Treasury Controller office Rasuwa

Rasuwa

6

District Treasury Controller office Nuwakot

Nuwakot

7

District Treasury Controller office Mustang

Mustang

8

District Treasury Controller office Myagdi

Myagdi

9

District Treasury Controller office Manang

Manang

10

District Treasury Controller office Eastern Rukum

Eastern Rukum

11

District Treasury Controller office Western Rukum

Western Rukum

12

District Treasury Controller office Kalikot

Kalikot

13

District Treasury Controller office Dailekh

Dailekh

14

District Treasury Controller office Jajarkot

Jajarkot

15

District Treasury Controller office Rolpa

Rolpa

16

District Treasury Controller office Humla

Humla

17

District Treasury Controller office Dolpa

Dolpa

18

District Treasury Controller office Mugu

Mugu

19

District Treasury Controller office Bajhang

Bajhang

20

District Treasury Controller office Baitadi

Baitadi

21

District Treasury Controller office Bajura

Bajura

22

District Treasury Controller office Darchula

Darchula

 

Chief Treasury Controller or Treasury Controller of District Treasury Controller Office has been appointed for regular excise administration except excise audit, investigation and assessment of excise for those districts where the Inland Revenue Offices and Taxpayer Service Offices does not existed.

अन्त:शुल्क कार्यक्षेत्र