PAN Card Documents Nepal

PAN Card Registration in Nepal 2026 — Process, Documents, Fees

A 2026 practitioner's guide to PAN card registration in Nepal — the 9-digit Permanent Account Number, the personal PAN, business PAN, and D-PAN withholding-agent categories, the legal trigger under Section 78 of the Income Tax Act 2058, eligibility, required documents for individual and business applicants, the online registration process through taxpayerportal.ird.gov.np, the biometric and final-issuance step at the local Inland Revenue Office, the zero-fee policy, the 1-3 working day timeline, the transactions that require a PAN (bank account, employment, real-estate registration, vehicle registration, contracts above NPR 1 lakh), the integration with the Nagarik App, the penalty exposure for non-registration, and the assessment risk of operating without a PAN.