What is Business PAN in Nepal?
Business PAN in Nepal is a unique identification number issued to professionals who work for more than one company. It’s a crucial element of the Nepali tax system, designed to track the income and tax obligations of individuals engaged in multiple professional roles.
Key points about Business PAN:
- Mandatory for professionals working with multiple employers
- Acts as a unique identifier for tax purposes
- Helps in maintaining transparency in income reporting
- Essential for filing tax returns accurately
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)
- Name Reservation
- Go to: OCR Portal
- Reserve your business name online.
- 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
- Submit to OCR
- Submit documents online and visit OCR office for complete registration.
- Get Company Registration Certificate
- Once approved, you’ll receive your Company Registration Certificate.
Step B: Apply for Business PAN (via IRD)
- Go to IRD Taxpayer Portal
- Select Business PAN → “Application for Registration”
- 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)
- Submit and print the confirmation slip
- Visit the selected IRD Office with:
- All original documents
- Printed application confirmation form
- Biometric verification (photo & fingerprint)
- 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)
- Visit your municipality/ward office
- Submit:
- Citizenship certificate
- Passport-size photos
- Rent agreement or proof of address
- Map of your business location
Application form (available at ward office)
- Pay a small ward registration fee (usually NPR 5,000–10,000 annually)
- 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
FAQs:
How do you register a business PAN in Nepal?
1. Visit the Inland Revenue Department (IRD) website or the local IRD office.
2. Fill out the PAN registration form.
3. Submit required documents, such as the company registration certificate, tax receipts, and other identification documents.
4. Pay the necessary fees and receive your PAN number.
Is business PAN and personal PAN the same in Nepal?
Business PAN and personal PAN are not the same in Nepal. A personal PAN is issued to individuals for personal income tax purposes, whereas a business PAN is specifically issued for businesses and companies to handle tax matters related to business income.
How to convert personal PAN to business PAN?
1. Apply for a new business PAN at the Inland Revenue Department.
2. Submit documents proving the business’s registration, tax documents, and other necessary details.
3. After approval, your business will have a separate PAN from your personal PAN.
How to pay business PAN tax in Nepal?
1. Visit the Inland Revenue Department or their online platform.
2. File the tax return, mentioning the business PAN.
3. Pay the tax dues via bank transfer or through online payment systems.
Can I get a PAN number online?
Yes, you can apply for a PAN number online. The Inland Revenue Department provides an online portal where you can fill out the PAN application form, upload the required documents, and submit it. After the department verifies your details, your PAN number will be issued and sent to you.
