Taxing dissatisfaction: Revenue Tribunal overwhelmed with taxpayers’ grievances

Published On: July 28, 2023 08:30 AM NPT By: Republica  | @RepublicaNepal


KATHMANDU, July 28: The Revenue Tribunal (RT) has reported a surge in disputes between taxpayers and tax offices in recent days. According to RT records, the tribunal filed over 1,289 cases related to tax settlement as of the last fiscal year.

According to the RT office at Pulchowk, Lalitpur, in the last fiscal year 2022/23, it registered 317 new appeals related to tax issues alone. Meanwhile, the number of cases carried over from the previous years was 972.

Of the total cases, the RT settled 555 cases in the last fiscal year. Now, there are 734 cases left to be cleared.

According to the records with the RT, new cases related to tax issues cropped up massively in the fiscal year 2021/22, when the judicial body registered 624 new cases in the year. In 2020/21, there were only 239 new cases related to tax disputes.

Any person aggrieved by a tax assessment order or a punishment order made by a Tax Officer pursuant to this Act may make an appeal to the Revenue Tribunal. The increasing number of cases filed at the body shows there is an increase in the grievances of the taxpayers.

Of late, tax offices have been dragged into controversy for determining taxes arbitrarily. In this regard, the taxpayers have been seeking third party intervention to resolve the issues. As per the law, anyone unsatisfied with tax related provisions can file their appeals at the RT within 30 days for a review.

According to the RT, most of the new cases filed last year were related to income tax. While there were 165 cases related to income tax, 77 were related to value added tax, 54 related to customs duty, 20 to excise duty and 317 were in the category of ‘others.’ 


Leave A Comment