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Budget Analysis

SACA’s annual analyses of Nepal’s federal budget — covering tax changes through the Finance Bill, sectoral impacts, concessions and facilities, and practical compliance guidance for businesses operating in Nepal.

Budget Analysis

Changes to Value Added Tax (VAT) Act, 2052 by the Finance Bill 2081

This is comparative presentation of changes made to Value Added Tax (VAT) Act, 2052 by the Finance Bill 2081, compiled by Shankar Associates, Chartered Accountants (A member of Praxity).For notifying of Errors or any suggestion, email at: info@saca.com.np | shankarassociates.ca@gmail.comor Message at https://www.facebook.com/shankarassociates.ca/

By Shankar Thapa, 2 yearsJune 9, 2024 ago
Budget Analysis

Concessions and Facilities – Budget 2081 of Nepal

Concessions and Facilities – Provided by Budget 2081 through Finance Bill,2081 of Nepal This update summarizes the provisions of Concessions and Facilities provided by Budget Speech by Honorable Finance Minister Barsaman Pun presented to joint meeting of National Assembly and House of Representatives on 2081/02/15 (2020/05/28). For notifying of Errors Read more

By Shankar Thapa, 2 yearsMay 30, 2024 ago
Budget Analysis

Changes in Income Tax Act 2058 of Nepal by Finance Bill 2081

We are happy to share the changes made by Finance Bill 2081 to Income Tax Act, 2058. The old and new provisions are presented in comparative form for ease of understanding.  If entirely new provision has been added no any formatting is done. If there are changes in previously existing Read more

By Shankar Thapa, 2 yearsMay 29, 2024 ago
Budget Analysis

Changes in Income Tax Act 2058 of Nepal by Finance Bill 2079

We are happy to share the changes made by Finance Bill 2079 to Income Tax Act, 2058. The old and new provisions are presented in comparative form for ease of understanding.  If entirely new provision has been added no any formatting is done. If there are changes in previously existing Read more

By Shankar Thapa, 4 yearsMay 30, 2022 ago
Budget Analysis

Changes in Income Tax Act 2058 of Nepal by Finance Bill 2078

We are happy to share the changes made by Finance Bill 2078 to Income Tax Act, 2058. The old and new provisions are presented in comparative form for ease of understanding.  If entirely new provision has been added no any formatting is done. If there are changes in previously existing Read more

By Shankar Thapa, 5 yearsMay 30, 2021 ago
Budget Analysis

Budget Update on COVID 19 Relief

Budget Update on COVID 19 Relief An update on Provisions in Budget regarding Relief, Facilities and Economic Recovery. The Coronavirus Pandemic has caused disruption in the businesses globally. Government of Nepal thorough budget of Fiscal Year 2077/78 has proposed some relief and facilities for those affected by the pandemic. This Read more

By Shankar Thapa, 6 yearsMay 29, 2020 ago
Budget Analysis

Changes in Income Tax Act 2058 of Nepal by Finance Bill 2077

We are happy to share the changes made by Finance Bill 2077 to Income Tax Act, 2058. The old and new provisions are presented in comparative form for ease of understanding.  If entirely new provision has been added no any formatting is done. If there are changes in previously existing Read more

By Shankar Thapa, 6 yearsMay 29, 2020 ago
Useful Links

Institute of Chartered Accountants of Nepal

Accounting Standard Board of Nepal

Auditing Standards Board Nepal

International Federation of Accountants

The IFRS Foundation

Nepal Rastra Bank

Securities Board of Nepal

Office of Company Registrar

Nepal Insurance Board

Investment Board Nepal

Ministry of Finance

Inland Revenue Department

Shankar Associates, Chartered Accountants

1 week ago

Shankar Associates, Chartered Accountants
“What’s one lesson from motherhood that you bring into your work every day?” We asked the incredible mothers in our team and their answers say it all. This Mother’s Day, we celebrate their strength, patience, and the many roles they carry with grace. 💛#MothersDay #WorkingMoms #TeamStories #WorkplaceCulture #Gratitude ... See MoreSee Less

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Shankar Associates, Chartered Accountants

2 weeks ago

Shankar Associates, Chartered Accountants
Happy New Year 2083! Wishing success, harmony, and sustainable growth to our dedicated employees, valued clients, professional partners, and the entire Nepali community across the globe. ... See MoreSee Less

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Shankar Associates, Chartered Accountants

2 weeks ago

Shankar Associates, Chartered Accountants
Congratulations on your well-earned ACCA degree, Arjun!Your dedication and resilience have truly paid off. SACA Team is incredibly proud of you. ... See MoreSee Less

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Shankar Associates, Chartered Accountants

3 weeks ago

Shankar Associates, Chartered Accountants
𝐑𝐞𝐜𝐡𝐚𝐫𝐠𝐞. 𝐑𝐞𝐟𝐫𝐞𝐬𝐡. 𝐑𝐞𝐜𝐨𝐧𝐧𝐞𝐜𝐭.From games that brought out our competitive side to a dance floor that no one wanted to leave, this retreat was all about fun, laughter, and unforgettable moments. Here's to more memories like th#officeretreatt#teambondingn#companyculturel#workplaceculturel#teamengagemente#TeamSpiritpirit ... See MoreSee Less

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Shankar Associates, Chartered Accountants

3 weeks ago

Shankar Associates, Chartered Accountants
Congratulations to Rajiv Baniya and Nitesh Gupta on successfully completing your Articleship!Your dedication, hard work, and commitment throughout this journey have been truly admirable. We are proud to have been a part of your professional growth and development.Wishing you both continued success and excellence in your future endeavors ahead. ... See MoreSee Less

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SACA Information Security Policy


  • Shankar Associates, Chartered Accountants is a partnership firm registered with Institute of Chartered Accountants of Nepal (ICAN) with registration number 604 and is registered with Inland Revenue Department with Permanent Account Number (PAN) 608907293.
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