Back to All Blog Posts

Tax To Differently Abled People

We can’t expect everyone to be updated about every law and legislature of the state. Not everyone might know that government of Nepal has provided tax subsidy to the physically differently abled people on purchase of four wheeled scooter for their own usage registered in their own name. So, in today’s article we are going to educate our audience on the same. Nepal government through point number 268 (A) of finance act 2065 – 66 has provided full custom exemption on scooter to be used by physically handicapped people.
Further enhancing on this rebate in the finance year 2066 – 67, the government of Nepal through point number 285 (B) finance act of 2066 – 67 has provided that refunds of the customs duty and VAT paid by the importer on the scooter used by handicapped people shall be made at the time of the registration of such vehicle in his name at transport management office on the recommendation of the concerned agency.
The person wanting to enjoy this tax rebate facility has to undergo through the following procedures:

• The person has to make an application to make an application to the ‘National Federation of Disabled – Nepal’ located at exhibition road, Kathmandu or its regional offices or district branches explaining in detail the reason behind the necessity of such scooter along with the photo copy of disability identity card and a recent photograph.
• After proper due – diligence and investigation on the given application, the National Federation of Disabled – Nepal will send a recommendation to Social Security Department of Ministry of women, children and Social welfare.
• The Social Security Department upon completion all correspondence compliance will send the application to Inland Revenue Department of Ministry of Finance.
• The Inland Revenue Department will send the correspondence to the central department of customs for completion of further official procedures.
• And finally the Central Customs Department will send an official letter directing the respective customs frontier from which such scooter will be imported to do the needful on providing the Customs and VAT exemption to the importer of such scooter. This facility is available to all those people who are covered under the definition of physically handicapped people made by government of Nepal and require a four wheeled scooter for commuting.


Write a Comment Close Comment Form