Laws and Acts

Patent Design and Trademark Act

The Patent, Design and Trademark Act, 1965 establishes legal provisions in respect to patents, designs and trade-marks for the convenience and economic benefit of the general public. The most recent amendment to the act was made in November, 2006.

Telecommunications Act

The Telecommunications Act 1997 was established to provide reliable and easily available telecommunications service to the public and private sector, and to regulate such service.

Trade Union Act

The Trade Union Act, 1992, includes legal provisions regarding the registration and operation of trade unions, and other necessary provisions relating to the protection and promotion of professional and occupational rights of the self-employed and those workers employed in various industries, trades, professions or services. The act was last amended in March 1999.


The Value-Added Tax Act, 1996 was amended by the Financial Act, 2011, and may also be called the Financial Act 2010. It addresses charges, taxes, duties, ceases and fees relating to revenue administration in the implementation of proposals relating to the finances of FY 2011.

Water Resources Act

The Water Resources Act, 1992 was established to promote the optimum utilization, conservation and development of Nepal's water resources, including surface water or underground water, and to make timely legal arrangements for determining beneficial uses of water resources, preventing environmental and other hazardous effects, and keeping water resources free from pollution.

Exercise Duty Act

The Excise Duty Act, 2002 was amended by the Financial Act, 2011. This act sets forth excise duties for imported goods and services.

Industrial Enterprise Act

The Industrial Enterprise Act, 1992 aims to promote an investment-friendly environment in Nepal.

Bonus Act-2030

An Act made to Provide for Distribution of Bonus: It is expedient to provide for the legal provisions for distribution of bonus to the workers and the personnel working in the Enterprises

Social Security Act 2074

Government of Nepal has recently authorised the Contribution based Social Security Act 2074. This act has been recently published in Nepal Gazette. It is available in Nepali language.

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