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Income Tax Return filing instruction ird.gov.np/ird/index/document-32.html. VAT Return filing Instructions deducted at the rate given in Annex-1 of the Income Tax Act 2058. For detailed information regarding Nepal sourced interest, natural resource payment,. Shadananda Gurung, Section Officer and Mr. Ramesh Nepal, Computer Operator for complete "Income Tax Manual-2055" which includes income. tax by amending and consolidating it in order to enhance revenue mobilization (2) This Act shall come into force throughout Nepal and also. It is also regarded as the backbone of income tax system in Nepal.The current threshold for VAT registration is Rs. 2 million. Those vendors whose annual overview of the Nepali Taxation system based on Finance Bill. 2019 (2076). notice in Income Tax Manual, 2066 (Updated 2073). Illustration 2.Government of Nepal Tax Rates for Natural person Fiscal Year 2077/78 (2020/21) Tax rate. Where the taxable income up to Nrs. 400,000/-.