Persons assessed under the old Income Tax Act, 2031 with dues outstanding, who never obtained a PAN and have no income-generating activity.

Concerned office may write off the outstanding assessment entirely.

Universities, diplomatic missions, development partners, non-resident investors (PAN or no PAN); community schools & community health institutions.

Universities/diplomatic bodies/development partners/non-resident persons: no return filing or tax payment needed up to FY 2082/83 (advance tax already withheld at source excepted). Community schools & health institutions: file FY 2082/83 return + pay tax due; prior-year returns, tax, interest & fees fully waived.

Non-profit associations registered under the Associations Registration Act, 2034 (residual assets revert to GoN on dissolution), whether or not tax-exempt.

Tax, interest & fees on donations/contributions/gifts received up to FY 2082/83 waived on filing the FY 2082/83 return. If donations are the only income, no return filing needed at all.

Persons who historically earned taxable income without ever obtaining a PAN and never paid income tax.

Obtain PAN, file returns for FY 2079/80–2082/83, pay tax due — fees & interest waived; no filing/payment required for earlier years.

Existing PAN holders with no income/business activity who have not filed returns for FY 2081/82 or earlier.

File FY 2082/83 return + pay tax, then either deregister or resume business — no filing needed for earlier years. Non-filers by the deadline face automatic PAN cancellation.

PAN holders with income earned but tax/returns outstanding.

Pay outstanding tax + 1% top-up and file the return — fees & interest waived.

Resident/Nepali staff of the UN, its subordinate bodies, other recognised international organisations, or foreign diplomatic missions (not covered by Vienna Convention exemption) who received remuneration but never filed/paid tax.

Obtain PAN, file returns & pay tax for FY 2079/80–2082/83 + 1% top-up — interest & fees waived; no action needed for earlier years.

Non-resident construction/service-provider persons on Government-of-Nepal foreign-aid-funded projects (registered as a branch/PE in Nepal), where the aid agreement or Cabinet-approved implementation letter exempts the income.

Income tax fully exempted for FY 2082/83 and prior years, including the tax otherwise chargeable under Schedule-1, Section 2(6) of the Income Tax Act.

Sellers who, before Bhadau 2, 2082, did not collect the luxury fee on gold/gold ornaments or VAT on diamonds, jewels, gems and stones.

Luxury fee and VAT automatically waived — no return or disclosure required at all.

Persons in the gold/silver ornament and vessel/idol manufacturing & repair business (FY 2082/83 or earlier) who were required to collect VAT but did not.

Uncollected VAT plus interest, additional fees and penalties fully waived; no tax return required for that VAT.

Insurance agents who did not collect VAT on their agency business in FY 2082/83 or earlier.

Applicable VAT, interest, additional fees and penalties waived; no return filing required.

VAT-registered persons who conducted taxable transactions but neither collected nor deposited VAT.

Deposit the VAT due + 1% top-up and file returns up to Chaitra 2082 — interest, additional fees & penalty waived.

VAT-registered persons who collected VAT but never filed returns.

File returns up to Chaitra 2082 and deposit the tax + 1% top-up — interest, additional fees & penalty waived.

Persons who sold milk-based paneer (cheese) in the past without collecting VAT.

All such uncollected VAT is waived outright by the Bill itself.

Industries/traders/establishments (GenZ-movement affected) that lost uninsured business inventory, reported via an on-site loss report (sarjamin muchulka) to the Inland Revenue Office in time.

Cost of lost inventory deductible as an expense (Sec. 15, Income Tax Act) and VAT already paid on such goods deductible (Sec. 17, VAT Act) for FY 2082/83.

Persons with dues outstanding under the old Excise Duty Act, 2015, and legacy hotel tax, entertainment tax, contract tax or sales tax (all since replaced by the VAT Act, 2052).

Entire outstanding legacy amount waived.

Industrial units holding expired or unusable raw material/finished/semi-finished goods (excisable or not) at their premises.

Goods may be destroyed on-site (muchulka) — with no excise-duty refund claim — witnessed by District Administration, District Treasury Controller & local Chamber representatives, coordinated by the Inland Revenue Office; reusable goods may instead be recorded and permitted for reuse.

Holders of excise-duty tickets fully or partly destroyed by fire during the GenZ movement, or otherwise unusable.

Tickets may be destroyed and written off after reconciliation and an on-site report, witnessed by District Administration & District Treasury Controller representatives.

Persons (licensed or not) who dealt in excisable goods but never collected excise duty.

File the Section 10A return, pay the excise amount + 1% top-up — late fee & penalty waived.

Excise licensees who did not renew their licence on time but wish to continue business.

Pay the current year’s renewal fee — renewal fee & penalty for all remaining lapsed years waived. Licences not renewed within the window are automatically cancelled.

Companies registered under the Companies Act, 2063 that have not filed annual returns, renewed registration, or paid tax/fees/charges/interest/penalty within the legally prescribed time — whether they wish to continue operating or to deregister.

File FY 2082/83 statutory returns and pay the FY 2082/83 tax/fees/charges only — all tax, fees, charges, interest and penalty due for periods before that are fully waived.

GenZ-movement-affected industries/trades/establishments whose buildings, furniture, machinery & equipment were damaged by arson or vandalism, importing replacement goods (confirmed by an insurance surveyor’s report).

50% exemption on customs duty and excise duty applicable to the import of such replacement goods.

Star hotels that already used the one-time customs exemption under Schedule-4, Sec. 6(3)(f) of the Customs Duty Act, 2081, and were subsequently damaged in the GenZ movement.

The same customs exemption may be availed a second time for genuine restoration/operation needs, provided no double benefit results (insurance-surveyor-verified).

NEA hydropower generation/transmission/distribution projects funded under EIB or AIIB foreign-aid agreements silent on tax, or requiring the borrower to bear tax.

Only 1% customs duty levied on imports under an approved master list (cleared by a gazetted officer & the Department of Customs); the balance of all tax/charges/fees/duty is treated as Government of Nepal’s share investment in NEA and waived.

Importers of motor-spirit petrol, kerosene and high-speed diesel (specified HS codes).

50% exemption on the applicable customs duty rate.

Domestic or foreign shipping companies whose containers have stayed long in customs premises (confiscated or not).

Containers released without any fee or demurrage, on application.

Bonded-warehouse-licensed industries (bank-guarantee facility) or passbook-facility industries that imported raw material, manufactured finished goods, but missed the legal export deadline.

Export the finished goods, realise foreign-currency proceeds, and apply with documentary proof — bank guarantee released / cash deposit refunded. Export must occur within Mangsir 2083.

Foreign missions/donor agencies transferring a diplomatic/duty-privilege vehicle (under 10 years old) to any Government of Nepal body.

Full waiver of customs duty, VAT, excise duty and road-construction fee on the vehicle transferred.

Persons who filed VAT, Income Tax & Excise returns but still owe tax as of Jestha 15, 2083 (excludes telecom service businesses).

Pay the outstanding tax + 1% top-up — fees, additional charges, penalty, interest & late fees waived.

Persons with a departmental tax/amended-tax/excise assessment (by IRD or subordinate office) up to Jestha 15, 2083, with dues still payable (excludes telecom).

Pay the assessed dues + 1% top-up — fees, additional charges, penalty & remaining interest/late fees waived.

Taxpayers contesting a VAT/Income Tax/Excise assessment via administrative review at IRD or any judicial body (excludes telecom).

Withdraw the case, pay the assessed amount + 1% top-up — fees, additional charges, penalty, interest & late fees waived.

Taxpayers whose case has reached Supreme Court appeal/review stage (excludes telecom).

Deposit the disputed amount + 1% top-up and apply — same waivers as above.

Taxpayers whose reassessment is still pending at the concerned office, with no Supreme Court leave obtained (excludes telecom).

Deposit the disputed amount + 1% top-up and apply — same waivers as above.

Any person liable for a fee/charge/tax under any annual Finance Act who under-paid, did not pay, or did not file a required return.

Pay the outstanding amount + 1% top-up and file the return — penalty, interest & fees waived.

Persons under 49(1) whose dues have already been assessed, or whose case is pending in court/judicial body.

Withdraw the case and deposit the assessed amount + 1% top-up — penalty, interest & fees waived.

Income tax & VAT cases pending in court under the Revenue Leakage (Investigation & Control) Act, 2052.

Deposit the assessed claim (bigo) + 1% top-up and apply — Government of Nepal may waive the penalty and withdraw the case.