Procedure of PAN registration

Permanent Account Number (PAN )

PAN is a unique number allocated to taxpayer by IRD. Any person doing Employment, Business or Profession, Trade in Nepal is required to obtain PAN from IRD. Any person desirous to obtain PAN can voluntarily apply for PAN.

Compulsory Registration in PAN:

For Natural Person, Following should obtain PAN compulsorily:

1. Who has provided house in rent to Government or Semi-Government Offices.
2. Auditor, Doctor, Engineer, Lawyer, Consultant, Insurer Agent, Artist and Commission Agent.
3. Person having turnover of sale/purchase more than NPR 1 million.
4. Employed person with income more than NPR 3.5 Lakh (4 Lakh in case of couple/Married).
5. Person who provides vehicles in rent.
6. Person who has VAT liability with respect of registered or non-registered business.

For Entity: Any entity registered as per law in Nepal such as Firm, Company, NGO, Trust, Local entity and organizations should obtain PAN.

How to Apply for PAN: 

1. Online or Physical Application form is required to be filled duly. For online application
2. go to ird.gov.np
3. click on e-PAN
4. get Submission Number
5. fill the data such as username, password
6. click on PAN registration
7. Fill all the details
8. go to Help for any difficulty in filling the form

Documents Required:

A. For Individuals: 

In case of Individual PAN: 

1. Application form
2. 2 photos, 
3. Citizenship Certificate copy (Passport/ Identity provided by their embassy in case of  Foreigner)

In case of Business Pan: 

1. Application form
2. 2 photos
3. Certificate of Business registration
4. Rent agreement and 3 months TDS deposit receipt on Rent  (if rented property) or Proof of owned property.
5. Citizenship Certificate copy (Passport/ Identity provided by their embassy in case of  Foreigner)

A. For Entity:

1. Application Form
2. Registration certificate
3. MoA, AoA, Agreement
4. Rent Agreement (3 Months TDS should be paid on such rent)
5. BOD Minute authorizing a person whose photo should be attached to the form.
6. Citizenship Certificate copy (Passport/ Identity provided by their embassy in case of  Foreigner) for every partner.