Session 2 - Local Government Revenue - Kankai1.pptx

Revenue Rights of Local Governments in Nepal

1. : yfgLo ;/ sf / sf ] / fhZj clwsf /

2. ;+If] kdf hjfkmsf ] vf ] hL s] s/ (tax) , z'Ns (service fee) , b:t'/ ( Charge) eg ]sf] Pp6} xf ] < s] : yfgLo txn ] h] jf6 klg / fhZj (revenue) ;+ sng ug { ;Sb5 < s/sf] b/ lgwf {/0f (Tax rate fixation) ug ]{ ts {; Ddt tl /sf 5 ls 5}g < cfly {s P]g s] xf ] < / fhZj k/ fdz { ; ldltn ] s] u5{ < / fhZj k|zf;gdf s] sfo { kb{5 <

3. s/ eg]sf] s] xf] <

4. pkef ]u dfkg ug { g;lsg ] ;] jf tyf ;' ljwfx ? -; fj { hlgs j:t'x?_ pknAw u/ fpgsf ] nflu h'6fO{g] / sd g} s/ xf ] . s/

5. s/ sf cfwf /x? s= ; DklQ pbfx /0f dfnkf ]t (land tax) , ; DklQ s/ ( property tax) v= cfDbfgL pbfx /0fM 3/ hUuf axfn s/ u= j:t' jf ;] jf jf vr { pbfx /0fM dgf ]/+hg, lj1fkg, ; jf /L ; fwg , Aoj;fo

6. s/ sf ] ljZn ]if0f k|ToIf / ck|ToIf (Direct and indirect/ cfGtl /s / jfXo (internal/ OSR Own source revenue) s/ / u}/ s/ (Tax and not tax)

7. z'Ns, dx;'n tyf b:t'/ pkef ]u dfkg ug { ; lsg ] ;] jf tyf ;' ljwfx ? - lghL j:t'x?_ pknAw u/ fP afkt lnO {g] / sd z'Ns , dxz'n / b:t'/ xf ] . ;] jf z'NsM ;] jf pknAw u/ fP jfkt lnO {g] / sd dxz'nM o'l6ln6L jfkt k|of ] usf ] cfwf / df lnO {g] / sd b:t'/M lgodg ul / lbP jfkt lnO {g] / sd

8. / fhZj clwsf / ; DjGwL ;+j} wflgs Aoj:yf ;+3 k|b ]z : yfgLo ko {6g z'Ns ko {6g z'Ns ko {6g z'Ns k|fs [ lts ;|f]tjf6 k|fKt /f]oN6L k|fs [ lts ;|f]tjf6 k|fKt /f]oN6L k|fs [ lts ;|f]tjf6 k|fKt /f]oN6L ;] jf z'Ns , b:t'/, b08 hl/ jfgf ;] jf z'Ns , b:t'/, b08 hl/ jfgf ;] jf z'Ns , b:t'/, b08 hl/ jfgf e+;f/ lj1fkg s/ lj1fkg s/ cGtz'Ns (excise duty) dgf ]/+hg s/ dgf ]/+hg s/ d'No clea [l4 s/ (Vat) ; jf /L ; fwg s/ ; jf /L ; fwg s/ ;+: yfut , AolQmut cfo s/ 3/ hUuf /lhZ6«] zg z'Ns 3/ hUuf /lhZ6«] zg z'Ns kl/> lds s/ (remuneration) tax s[ lif cfodf s/ ; DklQ s/ / fxbfgL z'Ns (Passport fee) 3/ hUuf jxfn s/ le;f z'Ns Aoj;fo s/ ko +{6g b:t'/ e'lds / - dfnkf ]t_

9. : yfgLo ;/ sf / ;+ rfng P] gsf ] Aoj:yf

10. : yfgLo txsf ] Psn clwsf / != s/ ; DklQ s/ -3/ / 3/n] rr ]{ sf ] n]Gy Pl/ ofsf ] hUufdf _ e"ld s/ - Dffnkf ]t_ M ; DklQ s/ nfu ] sf ] jfx ] ssf ] hUufdf 3/ hUuf axfn s/ Aoj;fo s/ M k"FhLut nufgL / cfly {s sf/f] af /sf] cfwf / df hl8a'6L, sjf8L / hLjhGt ' s/ M cf ˆgf ] If] qleq pmg , vf ]6f], h8La'6L, ags ; -v/_, sjf8L dfn , hLjhGt'sf ] xf8, ;Lª, KjfFv , 5fnfsf] Aoj;flos pkof ]u u /] afkt AolQm jf ;+:yfaf6 6fFuf, l/ S;f , Ol / S;f , c6f] l/ S;fdf ; jf /L s/

11. : yfgLo txsf ] Psn clwsf / @= z'Ns axfn la6f}/L z'Ns M cfkm'n ] lgdf {0f, /] vb ]v jf ;~ rfng u/] sf ] xf6, ahf / jf k;n jf ;/ sf /L hUufdf ag ] sf ;+/ rgfsf ] pkof ]u afkt Kffls { ª\ z'Ns

12. : yfgLo txsf ] Psn clwsf / #= ;] jf z'Ns cf ˆgf ] If] qleq ;~ rfngdf /x] sf s] jnsf /, 6«] lsË , sfolsË , Sofgf ] lgË , a~hL hDk , lhkˆNffo /, Kof / fUnfO {l8Ë cflb dgf ]/~hg tyf ; fx;L v] ns'b ; DjGwL ;] jf jf Aoj;fodf cfkm'n ] lgdf {0f, ;+ rfng jf Aoj:yfkg u/] sf : yfgLo k'jf { wf / jf pknAw u/ fPsf ] b] xfosf ] ;] jfdf ;] jf k|bfos jf ;] jfu|fxLnfO { M vfg ] kfgL , ljh'nL , wf /f, cltly u[x, wd{ zfnf , k': tsfno , ; efu [x, kmf ]x/d} nf Aoj:yfkg , ;/; kmfO {, 9n lgsf ;, ;8s jlQ , zf } rfno , kfs {, kf }8L kf ]v/L, Aofofdzfnf , ko {6sLo : yn , xf6jhf/, kz ' jwzfnf , zjbfx u[x , wf]lj3f6 , ;8s, j;kfs {, k'n cflb crn ; DklQ jf cGo s'g } ljifosf ] d"Nof+sg ;] jf z'Ns l;kmfl /; ; DaGwL s'g } ;] jf z'Ns

13. : yfgLo txsf ] Psn clwsf / $= b:t'/ btf {, cg'dlt tyf gjLs /0f b:t'/ M PkmPd /]l8of] ;+ rfng , 3 ju { sf ] lgdf {0f Ohfht kq , ljBfno : yfkgf , : yfgLo :t/ sf Aofkfl /s kmd {, ; xsf /L, k|fljlws lzIff tyf Aoj;flos tflnd , 6\ o';g , sf ] lr ª, cf } iflw k;n 9'Ëf, lu6\6L, jfn'jf , g'g , df6f], v/L9'Ëf, :n]6h:tf j:t'sf] ;e]{If0f, pTvgg tyf pkof ]u gS;f kf ; b:t'/ - gSzf kf ; gu /L lgdf {0f ePsfnfO { t]Aa/ b:t'/_ k+lhs /0f Aoj:yfkg b:t'/

14. : yfgLo txsf ] Psn clwsf / %= j:t' tyf ;] jf ljs|L 9'Ëf, lu6\6L, jfn'jf , df6f], sf7, bfp /f, h/ fh '/L, :n]6, v/L9'Ëf cflb k|fs [ lts Pj + vfgLhGo j:t'sf] ljqmL tyf lgsf;L z'Ns b:t'/ ;+ sng - bkmf !! -@_ -3_ -^_ .

15. yk Aoj:yf s/ nufpFbf /fli6«o cfly {s gLlt , a:t' tyf ;] jfsf ] cf ];f/ k;f /, k"FhL tyf >d ahf /, l5d] sL k|b ]z tyf : yfgLo txnfO { k|lts'n c;/ gx'g ] u/L nufpg ' kg]{ -;+j} wflgs Aoj:yf _ s/ gnfUg ] M s'6gLlts lgof ]u, s'6lglt1, a}b] lzs C0f jf ;xfotfjf6 ;+ rflnt kl /of]hgfjf6 x'g ] k}7f/L, ; fd'lxs jf ;+ o'Qm cfjf;sf ] ljqmL gePsf ] :6s, ; fd'lxs cfjf;sf ] ; fj { hlgs pkof ] usf ] If]q ;] jf z'Ns c;'nL sfo { cfkm } jf Aoj:yfkg s/f/ jf ; fj { hlgs lghL ;fem]bf/Ljf6 ug { ; Sg ]

16. cGt / ;/ sf /L ljQ Aoj:yfkg P] gsf ] Aoj:yf

17. : yfgLo txjf6 ;+ sng eO { k|b ]z;+u ^)M$) sf b/n] jfF8kmfF8 x'g ] 3/ hUuf /lhi6 «] zg z'Ns M : yfgLo txn ] ;+ sng ug ]{ -b/ lgwf {/0f k|b ] zn ] ug ]{_ la1fkg s/ M : yfgLo txn ] b/ lgwf {/0f / ;+ sng ug ]{ dgf ]/~hg s/ M : yfgLo txn ] ;+ sng ug ]{ -b/ / ;+ sng ug ]{ tl / sf k|b ] zn ] lgwf {/0f ug ]{_

18. k|b ]z txjf6 ;+ sng eO { :yfgLo tx ;+u ^)M$) sf b/n] jfF8kmfF8 x'g ] ; jf /L ; fwg - 6fFuf, l/ S;f , Ol / S;f , c6f] l/ S;f jfx ]s _ s/ sf ] b/ lgwf {/0f tyf ;+ sng

19. / fh:j afF8kmfF8 g] kfn ;/ sf /n] ;+ sng u/ sf ] d"No clej [l4 s/ / cGtz'Nsaf6 ;+ sng ePsf ] / sdsf ] !% k|ltzt : yfgLo laefHo sf ] ifdf hDdf x'g ] cfof ]un] lgwf {/0f u/] sf ] cfwf / / 9fFrf adf ] lhd afF8kmfF8 x'g ] : yfgLo ; l~rt sf ] ifdf dfl;s ? kdf k|fKt x'g ] k|fs [ lts >f]taf6 k|fKt x'g ] /f]olN6sf] afF8kmfF8 cfof ] usf ] l;kmfl /; df k|fs [ lts >f] tsf ] pkof ]uaf6 k|efljt x'g ] : yfgLo txnfO { @% k|ltzt k|fs [ lts >f]taf6 k|fKt x'g ] /f]olN6 Afflif {s ? kdf k|fKt x'g ]

20. cg'bfgsf ] Aoj:yf laQLo ; dfgLs /0f cg'bfgM vr { sf ] cfj:ostf / / fh:jsf ] Ifdtfsf ] cfwf / df cfof ] usf ] l;kmfl /; df ;+3 / k|b ]zaf6 k|fKt ; zt { cg'bfgM s'g } of] hgf sfof { Gjog ug { cfof ]un] tf ]s] sf ] cfwf / df ;+3 / k|b ]zaf6 k|fKt x'g ] ; dk "/s cg'bfg M k"jf { wf / lasf ; ; DalGw s'g } of] hgf sfof { Gjog ug { of] hgfsf ] s'n nfutsf ] cg'kftsf cfwf / df ;+3 / k|b ]zaf6 k|fKt x'g ] laz ]if cg'bfg M s'g } vf ; pb ] Zo / of] hgfsf ] nflu ;+3 / k|b ]zaf6

21. a}b] lzs ; xfotf tyf cfGtl /s C0f g] kfn ;/ sf / sf ] k"j {: jLs [ lt lnu]/dfq a}b] lzs cg'bfg jf ; xof ]u lng jf a}b] lzs cg'bfg jf ; xof ] udf of] hgf jf sfo { qmd sfof { Gjog ug { u/ fpg ; Sg ] g] kfn ;/sf/sf] ; xdlt lnu]/dfq ljQ cfof ]un] l;kmfl /; u/]sf] l;df leq cfGtl /s C0f lng ;Sg] g] kfn ;/sf/;Fu dgfl;a sfo { sfnflu C0f lng ;Sg]

22. /fhZj ;'wf/sf If]q bfo/f b/ Aoj:yfkg

23. s/ sf ] b/ lgwf {/ 0f k|s [of ;dfg (Equal ) b/ k|ultlzn (Progressive ) b/ cg'bf/jfbL (Regressive) b/

24.   s/sf] b/ lgwf {/0f k|s [of ========= d"Nof+sg c+s ;dfgb/ k|ultzLn b/ cg'bf/jfbL s/sf] b/ hDdf s/sf] b/ hDdf s/sf] b/ hDdf $)))))) )=)% % @))) )=)& % @*)) )=)# % !@)) @)))))) )=)% % !))) )=)% % !))) )=)% % !))) %))))) )=)% % @%) )=)# % !%) )=)& % #%) s'n s/ /fhZj   #@%)   #(%)   @%%)

25. / fhZjsf ] b//]6 lgwf {/0f ubf { ljrf / ug '{kg]{ kIfx ? z'?df s/ sf ] bfo / fdf Nofpgsf ] nflu Go"g b/jf6 c;'nL k|ultlzn s/ sf ] b/ ;] jfsf ] nfut c;'nL x'g ] u/L z'Nssf ] b/ lgwf {/0f hgtfsf ] s/ ltg { ; Sg ] Ifdtf tyf ;' ljwfsf ] :t/ ljutsf ] s/ tyf z'Nssf ] b/ ljutsf ] d"Nof+sg b/ k|zf;lgs ; xhtf ;+ sng nfut eGbf a9L c;'nL Aoj;fonfO { k|lts'n k|efj gkfg ]{ .

26. / fhZj k|zf;gnfO { k|efjsf /L jgfpg ] pkfox ? s= pTk |]/0ffTds s/sf] ;+/ rgf / ;+ rfng k|s [ ofnfO { ;/n / kf / blz { jgfpg ] s/ ; DjGwL sfg"gdf : yfloTj sfod ug ]{ k|s [ ofnfO { :ki6 ug { sfo { ljlw nfu ' ug ]{ s/ bftf lzIff tyf ;r] tgf cleofg ;+ rfng ug ]{ s/ bftfnfO { ;] jf / ; xof ]u k|bfg ug ]{ s/ 5'6 of] hgf - Tax Amnesty _ nfO { oyfy { k/s, ; xeflutf cled'v / kf / blz { jgfpg ]

27. s/bftfx? k|ltsf] Jojxf/ dof{lbt / ;Ddfghgs t'Nofpg] s/ /fhZjsf] k|of]u ljZj;lgo jgfpg] . pTk |]/ 0ffTds ====

28.      s / glt /] df sf/ jfxL x'G5 eGg ] efjgf Nofpg ] s/ kl/If0f / cg'udg k|0ffnLnfO{ ltj | kfg ]{ b08 ; hfonfO { lgZkIf , Gofof ] lrt , Jojxfl /s / k|efjsf /L jgfpg ] .    v= b08fTds

29. / fhZj k/ fdz { ; ldltsf ] e"ldsf / fhZj ; DjGwL gLlt tyf sfg"gsf ] th '{ dfdf cfjZos k/ fdz { / fhZjsf ;|f]t, bfo /f / b/ sf ] ljZn ]if0f u/L cfufdL jif { sf ] / fhZjsf ] cg'dfg : yfgLo pBf ]u tyf Aoj;fo k|j4{g / /f] huf /L l;h { gfdf of] ubfg lbg ] lsl;dsf ] s/ gLltsf ] ; DjGwdf k/ fdz { lbg ] s/ / fhZj , u}/ s/ / fhZj , ;] jf z'Ns , b:t'/ cflbsf ] b/ ; DjGwdf k/ fdz { lbg ] .

30. : yflgo txsf ] cfly {s P]g s/ tyf z'Ns ;+ sng ug ]{, 5'6 lbg ] tyf cfo ;+ sngsf ] k|zf;lgs Aoj:yf ug { cfly {s P]g cfjZos cfly {s P] gdf Aoj:yf gu /L / fhZj ;+ sng ug { gkfO {g] . cfly {s P] gn ] lgDg ljifodf sfg"gL cfwf / lbG5 . s/, z'Ns , b:t'/ tyf ljqmLsf ] b/ 5'6 kfO {g] cj:yf tyf b/ hl/ jfgf nfUg ] cj:yf tyf b/ ;+ sng lhDd ] jf /L tyf k|s [of

31. / fhZj k|zf;gsf r/0fx? klxrfg d"Nof+sg ljlnË ;+ sng s/ lgwf {/0f ljj /0f ;+ sng / cfjZos sfuhft ; lxtsf ] kmfO {n v8f ug ]{ . k|fKt ljj /0f dfly 5fgljg / d"Nof+sg ug ]{ . s/ bftfn ] ltg '{kg]{ s/ / sdsf ] lgwf {/ 0f ug ]{ . s/ bftfnfO { d"Nof+sg / ltg '{kg]{ / sdsf ] hfgsf /L u/ fpg ] . s/ c;"n ug ]{, / l;b lbg ], j}+s bflvnf / clen ]v / fVg ] .

32. / fhZj zfvfsf ] lhDd ] jf /L / fhZj zfvfsf ] sfd st { Ao clwsf / - s_ / fhZj gLlt th '{ df tyf cfo cg'dfg ; DjGwL sfo { ug ]{, -v_ s/ bftfsf ] klxrfg u/L s/ sf cfwf / x?sf ] clen ]v ug ]{, -u_ d'Nof+sg u/L s/ lgwf {/0f ug ]{, -3_ s/ bftfnfO { ltg '{kg]{ s/ / dssf ] hfgsf /L lbg ], -ª_ / fhZj ;+ sngdf ;fem]bf/L ; DjGwL sfo { ug ]{, -r_ / fhZj ;+ sng , bflvnf , clen ]v tyf k|ltj ] bg tof / ug ]{, -5_ jfF8kmfF8 x'g ] / fhZj ;+ sng u/L tf ] lsPsf ] sf ] ifdf bflvnf ug ]{, -h_ / fhZj jfF8kmfF8jf6 k|fKt x'g ] / sd k|fKt u/L : yfgLo txsf ] sf ] ifdf bflvnf ug ]{, - em _ cg'bfg tyf C0f / sd k|fKt ug ]{ / ;f] sf ] clen ]v / fVg ], -`_ / fhZj ; DjGwL clen ] vx ? ;'/ lIft / fVg ], -6_ : yfgLo txn ] lhDd ] jf /L lbPsf cGo sfo { ug ]{ .

33. r'gf } ltx ? yk cfo clwsf / cg';f / sf ] cg';f / sfo { ug { ;+: yfut Ifdtf gofF ; dfj ]z ePsf gu / sf If] qdf j;f ] jf ; ug ]{ nfO { s/ ; DjGwL hfgsf /L u/ fpg ] tyf ;+ sng Aoj:yf ug ]{ s/ ;+ sngdf j8f sfof {no / sfof { nosf ] e"ldsfdf :ki6tf Nofpg ] k|b ]z tx / : yfgLo tx jLr jfF8kmfF8 x'g ] / k|fs [ lts ;|f]tjf6 x'g ] / fhZj ;+ sngdf c:k6tf / fhZj clwsf / ; lxt ;] jfsf ] lhDd ] jf /L ;d]t a9] sf ]n] ;] jf Aoj:yfkg ug ]{

34. wGojfb