Rules and Regulations

Asset Money Laundering Prevention Rules

As a compliment to the Asset (Money) Laundering Prevention Act of 2008, the GON formulated the Asset (Money) Laundering Prevention Rules of 2009. These rules apply to all who perform, work, or function under the Prevention Act and ensure that existing laws are followed.

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Copyright Rules

The Copyright Rules, 2004, are enforced in tandem with the Copyright Act, 2002, and provide additional protection to creators of works in fields such as literature, art, science, sound recording, performance, and broadcasting.

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Foreign Investment Tax Rules

The Foreign Investment Tax Rules were formulated to implement the GON's tax provisions as detailed in the Foreign Investment Tax Act, 1962.

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Income Tax Rules

The GON framed the Income Tax Rules, 2002 to exercise of the powers conferred by the Income Tax Act, 2002. The rules were amended in 2010.

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Labor Rules

Provisions relating to labor rights, interests, facilities and safety are guided by the Labor Act, 1992. In exercise of this act, the GON has framed the Labor Rules, 1993.

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Mines and Minerals Rules

The Mines and Minerals Rules, 1999 were amendment in 2003, and address issues relating to the implementation of Mines and Minerals Act, 1985.

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Value-Added Tax Rules

The Value-Added Tax Rules, 1996 aid in the implementation of the Value-Added Tax Act, 1995, and addresses charges, taxes, duties, and fees relating to revenue administration in the implementation of GON proposals.

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Wealth Tax Rules

Wealth Tax Rules, 1960 were created to aid in the implementation of the Wealth Tax Act, 1960.

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Bonus Rule-2039

An regulation 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 (available in Nepali) 

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