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A Case Study on Vat

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A Study on Analysis of Value Added Tax System
By

Ajay Dongol
P.U. Reg. No. 2007-2-03-0176 Roll. No. 831455

A Summer Project Submitted to:

Ace Institute of Management Pokhara University

In Partial fulfillment of the requirements for the degree of Bachelor of Business Administration

New Baneshwor Kathmandu December, 2009

i

ACKNOWLEDGEMENT

I would like to express my gratitude to Ace Institute of Management along with Mr. Prakash C. Bhattarai, our course instructor for providing us the opportunity and supervising us to carry out the Summer Project. I would also like to thank Inland Revenue Department, Lazimpat for providing me with the time and necessary materials that helped me complete this project. Similarly I would like to thank Pokhara University for providing us the opportunity to explore the outer world in due course of study.

I would specifically thank the following people who have given their valuable time and advices for my project.  Mr. Ram Shrestha – Store, IRD  Mr. Binod Lamichane – Tax Clearance, IRD  Mr. Achyut Adhikari – Taxation in Nepal Teacher, Nicolson College

I would also like to thank the participants of my project, the business persons who has answer to my queries and shown some real picture of VAT system.

At last I would also like to thank my friends and teachers for continual guidance and providing their valuable time in preparation of this report.

Ajay Dongol BBA- IV

ii

Contents
ACKNOWLEDGEMENT ..................................................................................................... i List of Illustrations .................................................................................................................. iv List of Table ............................................................................................................................ iv List…...

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