How to get a personal PAN in Nepal

• Anyone earning income in Nepal, including a salary, wages or house rent. The Inland Revenue Department calls this "PAN for all".
• Freelancers, people receiving payments from abroad and anyone whose payments need tax deducted at source.
• You don't need a PAN just to sell your own land, house or shares, unless buying and selling them is your business.

• Citizenship certificate or passport (a clear scan of both sides to upload)

  Official

• A recent passport-size photo

  Official

• A Nepali mobile number for the one-time code

  Official

• Your printed application with its submission number

  Official

• If you run a business or profession: your firm registration or professional certificate, and proof of your premises (ownership papers or a rent agreement)

  Official

• A photocopy of your citizenship

  Tax offices usually keep a paper copy even though you uploaded a scan.

  In practice

In practice items aren't in the official rules but are commonly asked for at the counter.

1. 1

   Start the application

   On ird.gov.np open the Taxpayer Portal, then Registration (PAN, VAT, Excise), then Application for Registration, and choose a personal PAN. Pick a username and password you'll remember, because you'll need them with the submission number to edit or print.

2. 2

   Choose your verifying office

   Pick the Inland Revenue Office or Taxpayer Service Office for where you live, work or run your business. Write down the submission number.

3. 3

   Fill in the e-form

   Enter your details in Nepali Unicode and upload your photo and citizenship scan. You can save and come back until you submit.

4. 4

   Submit and print

   Submit the form and print the application.

5. 5

   Verify at the tax office

   Take the printout and your original citizenship to the office you chose. The PAN is issued once they've checked it, often the same day.