Who This Is For:

• Buyers acquiring Nepal companies (where historic tax liabilities transfer with ownership) 
• Investors wanting comfort on target's tax position before committing capital
• Joint venture partners assessing an existing entity

What We Deliver: 

• Review of income tax returns (3-5 years) 
• Tax computation accuracy assessment
• VAT compliance and refund history
• TDS compliance (deduction, filing, payment) 
• Pending assessments, objections, or Revenue Tribunal cases
• IRD correspondence review 
• Transfer pricing exposure (related-party transactions)
• Tax exposure quantification
• Indemnity or escrow recommendation for identified exposures

Key Tax Issues We Look For:

• Underpaid income tax (depreciation errors, deduction disallowances)
• VAT input credit over-claimed
• TDS not deducted on applicable payments
• Related-party transactions not at arm's length (transfer pricing risk)
• Pending assessments or disputes not disclosed