Alpine Law Associates is the leading full-service law firm encompassing a wide range of legal practices located in Kathmandu, Nepal. It consists of a team of the country's best lawyers, each with expertise in their respective fields, tailored to meet clients' specific needs.
Anamnagar-29, Kathmandu
"Nepal's Electronic Commerce Act 2081 (2025) is now in force — Act No. 13 of 2081, assented 16 March 2025 and effective from its 31st day. This guide explains the mandatory listing of e-commerce platforms on the Department of Commerce portal, the disclosure and grievance duties, electronic contracts, seller obligations, the penalties (up to NPR 500,000 and 3 years), and how it layers on the Consumer Protection Act 2075 and ETA 2063."
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.
A 2026 (FY 2082/83) practitioner's deep-dive on the income tax rate in Nepal — individual slab tables for single and couple filers, the 1% Social Security Tax band and the SSF-contributor waiver, corporate rates by sector (25% general, 30% banks/telecom/insurance/tobacco-alcohol, 20% special industries including agro and tourism, 15% IT companies), the 75% IT-export rebate, startup five-year holiday, capital gains on shares and real estate, dividend and rent withholding, the female-taxpayer 10% rebate, the NRN foreign-source rule, the Income Tax Act 2058 framework, Ashoj filing deadlines under taxpayerportal.ird.gov.np, and the assessment-and-appeal route through the Revenue Tribunal.
"How to get a liquor licence in Nepal in 2026 — the excise licence for producing, importing or wholesaling alcohol comes from the Inland Revenue Department under the Excise Duty Act 2058 and Liquor (Madira) Act 2031, while retail and bar licences come from the local municipality. This guide covers the licence types, the issuing authority for each, renewal, the production licence, and the age and advertising restrictions."
