business pan

A Business PAN is a unique 9-digit tax ID issued by the Inland Revenue Department (IRD) for entities like companies, partnerships, NGOs, etc. It’s essential for filing tax returns, issuing invoices, opening business bank accounts, claiming loans, and legally operating your business in Nepal. There are two main ways to register a business and get a Business PAN—and the steps depend on what type of business structure you are choosing:

1. Registering a Company (via OCR) + Getting Business PAN

This is for Private Limited Companies, Partnership Firms, NGOs, etc.

Step A: Company Registration (via OCR)

1. Name Reservation
   • Go to: OCR Portal
   • Reserve your business name online.
2. Prepare Documents
   • Memorandum & Articles of Association (MoA & AoA)
   • Application for registration
   • Citizenship/National Identity Card of directors
   • Passport-size photos
   • Lease agreement or proof of business address
3. Submit to OCR
   • Submit documents online and visit OCR office for complete registration.

4. Get Company Registration Certificate

1. • Once approved, you’ll receive your Company Registration Certificate.

Step B: Apply for Business PAN (via IRD)

1. Go to IRD Taxpayer Portal
2. Select Business PAN → “Application for Registration”
3. Fill out the online form using:
   • Company registration number
   • Office address
   • Director info
   • Attach scanned documents (OCR certificate, MoA/AoA, ID proofs, address proof, photo)
4. Submit and print the confirmation slip
5. Visit the selected IRD Office with:
   • All original documents
   • Printed application confirmation form
   • Biometric verification (photo & fingerprint)
6. Get your Business PAN Certificate (usually same day or within a few days)

2. Registering a Small Business at Local Ward + Getting PAN

This is suitable for proprietorships, home-based businesses, shops, etc.

Step A: Ward Registration (Local Government)

1. Visit your municipality/ward office
2. Submit:
   • Citizenship certificate
   • Passport-size photos
   • Rent agreement or proof of address
   • Map of your business location
     Application form (available at ward office)
3. Pay a small ward registration fee (usually NPR 5,000–10,000 annually)
4. Receive Ward Registration Certificate

Step B: Apply for Business PAN (via IRD)

Same process as above:

• Go to IRD Taxpayer Portal → Apply for Business PAN
• Use your Ward Registration Certificate as business proof
• Submit the form and visit the IRD Office with necessary documents

 You’ll get your Business PAN within 1–2 days.

https://taxpayerportal.ird.gov.np/taxpayer/app.html

DISCLAIMER:
“The information provided in this blog is for general informational purposes only. While we strive to keep the content accurate and up to date, procedures, requirements, and government regulations may change over time.”