Audit, tax, and advisory services for hotels, resorts, trekking operators, and tourism businesses across Nepal.
Industry context
Tourism is one of Nepal’s signature industries, supporting hotels, resorts, lodges, trekking and adventure operators, travel agencies, and a deep ecosystem of supporting service providers. The sector earns substantial foreign exchange but is highly seasonal and exposed to external shocks. Operators work within frameworks set by the Nepal Tourism Board, the Ministry of Culture, Tourism and Civil Aviation, and the Department of Tourism, alongside specific licensing and classification requirements for star-rated establishments and adventure operators.
Finance teams in hospitality manage seasonality, foreign currency receipts, service charge accounting and distribution, food and beverage cost controls, and the complex VAT and luxury tax treatment of hospitality services. Many properties also handle long-term lease arrangements, refurbishment cycles, and management contract structures.
How SACA serves the hospitality and tourism sector
- Audit & Assurance — Statutory audits for hotels, resorts, and tourism operators, including revenue assurance and occupancy-based performance reviews.
- Tax Advisory & Compliance — Income tax, VAT, and service tax treatment of hospitality services, foreign currency receipts, and tax incentives available to tourism establishments.
- Transaction & Financial Advisory — Support on hotel acquisitions and disposals, management contract structuring, financing for refurbishment and expansion, and valuation of hospitality assets.
- Risk & Internal Controls — Internal audit for hospitality operations, cash handling and front-office controls, food and beverage cost reviews, and service charge governance.
- Outsourced Finance Functions — Bookkeeping, payroll including service charge distribution, daily revenue reporting, and management accounts tailored to hospitality benchmarks.