What is a Business PAN?
A Business PAN is a unique identification number issued by the Inland Revenue Department (IRD) of Nepal. It’s used for tracking tax obligations and ensuring that your business complies with Nepal’s tax laws. It is required to:
- Issue VAT/PAN bills
- File tax returns
- Open a corporate bank account
- Participate in government tenders
- Maintain legal operations
Documents Required for Business PAN Registration
Before you start the application process, make sure you have the following documents ready:
- Company Registration Certificate
- Personal PAN
- MOA and AOA (Memorandum & Articles of Association)
- Copy of Shareholders’ Citizenship Certificates
- Rental Agreement or Proof of Office Address
- Passport-size photo of the Managing Director
Steps to Register Business PAN in Nepal
Follow these simple steps to register your Business PAN with the IRD:
- Step 1: Visit the IRD Website
- Step 2: Fill Out the Online PAN Application Form
- Step 3: Submit the Application
- Step 4: Visit the IRD Office
- Step 5: Collect Your PAN Certificate
Step 1: Visit the IRD Website
Go to the official IRD website: https://ird.gov.np
- Select “Taxpayer Portal”
- Click on “Online PAN Registration”
- Choose the appropriate category: Business PAN (not personal)
Step 2: Fill Out the Online PAN Application Form
Provide correct business details:
- Business Name (as per registration)
- Business Address
- Nature of Business
- Contact Details
- PAN Office (Choose based on your business location)
Step 3: Submit the Application
After submitting the form online, you will receive a submission slip.
Step 4: Visit the IRD Office
Take the submission slip and your original documents to your nearest IRD office. Submit them along with the PAN registration form for verification.
Step 5: Collect Your PAN Certificate
Once approved, you will receive your Business PAN Certificate. This usually takes 1–2 working days, depending on the office.
Tips for Smooth PAN Registration
- Make sure your business address is clearly mentioned and verified.
- If your office is rented, the rental agreement must be signed and stamped.
- Submit accurate contact details to avoid delays in approval.
Sample of Business PAN Certificate
Frequently Asked Questions (FAQs)
Is PAN registration mandatory for all businesses in Nepal?
Yes, PAN registration is compulsory for all types of businesses, including sole proprietorships, partnerships, and companies.
What is the complete process of registering a Business PAN in Nepal?
- Step 1: Visit the IRD Website
- Step 2: Fill Out the Online PAN Application Form
- Step 3: Submit the Application
- Step 4: Visit the IRD Office
- Step 5: Collect Your PAN Certificate
Can I operate a business without PAN in Nepal?
No, it is illegal to operate a business without a valid PAN. You need a PAN to issue VAT/PAN bills, open a business bank account, and pay taxes.
How long does it take to get a Business PAN?
Typically, it takes 1 to 2 working days after submitting all the necessary documents.
What documents are required for PAN registration of a company?
- Company Registration Certificate
- Personal PAN
- MOA and AOA (Memorandum & Articles of Association)
- Copy of Shareholders’ Citizenship Certificates
- Rental Agreement or Proof of Office Address
- Passport-size photo of the Managing Director
Can I apply for PAN online?
Yes, you can start the application online, but you may need to visit the tax office for document verification.
Is there any fee for PAN registration?
No, the government does not charge a fee for issuing a PAN number
Do I need to renew my PAN every year?
No, once issued, PAN is permanent and does not need renewal. However, businesses must file regular tax returns to keep their PAN active.
What is the difference between VAT and PAN registration?
PAN is required for all businesses.
VAT is only needed if your annual turnover exceeds Rs. 2 million or you deal in VAT-liable goods/services.
Can I hire someone to register my PAN on my behalf?
Yes, you can authorize a legal service provider or consultant like Company Sewa to handle your PAN registration process for you.